According to citizens' reflections on the Ministry of Finance Information Portal, people have a land plot in Yen Son residential group, Viet Yen ward, Bac Ninh province with an area of 500.3m2.
Including 360m2 of residential land in urban areas and 140.3m2 of perennial crop land located in the same land plot.
Currently, the family has a need to convert the land use purpose of 140.3m2 of perennial crop land to residential land and requests functional agencies to guide on land use fee collection policies according to point c, clause 2, Article 10 of Resolution No. 254/2025/QH15.
Answering this content, the tax authority said that in case households are allowed by competent state agencies to change the land use purpose of 140.3m2 of perennial crop land located in the same land plot with residential land, they are eligible for land use fee collection policies according to Point c, Clause 2, Article 10 of Resolution No. 254/2025/QH15.
Regarding the determination of land use fees, the tax authority said that current regulations only apply to land areas with changed land use purposes.
Resolution No. 254/2025/QH15 does not stipulate the accumulation of existing residential land area when calculating land use fees for the converted purpose area.
Regarding the question of which area is subject to a collection rate of 30%, 50% or must pay 100% of land use fees, the tax authority cited the provisions in Decree No. 50/2026/ND-CP of the Government.
Accordingly, when receiving dossiers for land use purpose conversion, specialized departments under the People's Committee of Viet Yen ward are responsible for specifically determining the area within and outside the limit on the information transfer slip to determine financial obligations, and then transfer them to the tax authority.
Regarding the residential land limit, the tax authority said that it is currently implemented according to Decision No. 18/2026/QD-UBND dated March 2, 2026 of the People's Committee of Bac Ninh province.
For dossiers and procedures for implementing land use purpose conversion, people are recommended to contact the professional department of Viet Yen ward directly for specific guidance according to regulations.
