On the Government Portal, citizens asked: Mr. C.D. H's family (Hanoi) built a house on a land originating from long-term agricultural land from 1998. Now his parents want to convert it to residential land.
Mr. H asked, when converting, will his parents be fined and how much will be fined? When converting to residential land, how much percentage of the conversion difference does he have to pay?
The Ministry of Agriculture and Environment answers this question as follows:
The questioning content does not specify whether the land has been allocated land, leased land, or recognized land use rights by the State or not. Therefore, the Ministry of Agriculture and Environment requests you to study and refer to the following legal regulations to clarify:
Regarding the principle of handling administrative violations, point a, clause 1, Article 3 of the Law on Handling of Administrative Violations stipulates that all administrative violations must be detected and prevented promptly and must be strictly handled, and all consequences must be remedied in accordance with regulations.
Clause 1, Article 6 and Article 65 of the Law on Handling of Administrative Violations in 2012 (amended and supplemented by a number of articles according to Law No. 67/2020/QH14 dated November 13, 2020) stipulate that the statute of limitations for sanctioning administrative violations in the field of land is 02 years; in case the statute of limitations for sanctioning administrative violations has expired or the deadline for issuing sanctioning decisions has expired, the competent person does not issue a decision to sanction administrative violations but still applies remedial measures according to regulations for that administrative violation.
According to Article 1 of Decree No. 123/2024/ND-CP, administrative violations in the field of land include administrative violations that have ended and administrative violations that are being carried out.
Point b, Clause 2, Article 3 of Decree No. 123/2024/ND-CP stipulates:
b) For administrative violations that do not fall into the cases specified in Clause 3 of this Article that are being carried out, the time to calculate the statute of limitations for sanctions is the time when the person with authority to perform official duties discovers the violation".
For acts of using agricultural land that is not rice land, not forestry land to non-agricultural land without permission from competent State agencies, it is specified in Article 10 of Decree No. 123/2024/ND-CP (except for cases specified in Clause 3, Article 3 of Decree No. 123/2024/ND-CP).
The calculation of land use fees when changing land use purposes for cases of conversion from agricultural land to garden land, pond land, agricultural land in the same land plot with residential land is implemented according to the provisions of Decree No. 50/2026/ND-CP dated January 31, 2026 detailing a number of articles of Resolution No. 254/2025/QH15 dated December 11, 2025 of the National Assembly stipulating a number of mechanisms and policies to remove difficulties and obstacles in organizing the implementation of the Land Law on land use fees and land rents. This Decree is chaired and advised by the Ministry of Finance.
Because the content he mentioned is a specific case and there are no accompanying dossiers and documents, there is no basis for a specific answer, it is requested that he study the above regulations and contact the financial functional agency in the locality for specific guidance.
