A resident in Gia Lai province has a land plot with an area of 150m2. In 2018, the previous land user converted the land use purpose of 50m2 of perennial crop land to urban residential land. After that, this land plot was transferred to the above-mentioned resident.
By 2025, this person will continue to convert the entire remaining area to residential land. After fully fulfilling financial obligations, the content of changes has also been updated and supplemented to the Certificate of Land Use Rights.
From the above reality, people in Gia Lai request functional agencies to clarify whether this case is eligible for recalculating land use fees according to the provisions of Decree No. 50/2026/ND-CP or not.
Answering this content, the Basic Tax Department of 8 Gia Lai province said that, based on the 2024 Land Law and guiding documents for implementation; Clause 1, Article 8 of Decree No. 103/2024/ND-CP dated July 30, 2024 of the Government stipulating the calculation of land use fees when changing land use purposes for households and individuals.
At the same time, the tax authority shall base on Article 12 of Decree No. 50/2026/ND-CP dated January 31, 2026; Clause 21 Article 13 of Decree No. 50/2026/ND-CP amending and supplementing Article 44 of Decree No. 103/2024/ND-CP; and the Coordination Regulation No. 01/QCPH-CT-CQLĐĐ dated January 7, 2026 between the Tax Department and the Land Administration Department.
According to the 8th base tax of Gia Lai province, in case land users have a need to request the tax authority to recalculate the land use fee to be paid, it shall be implemented according to the provisions of points b and d, clause 2, Article 12 of Decree No. 50/2026/ND-CP of the Government.
In case the tax authority has issued a notice of land use fee payment but households or individuals have not paid land use fees according to the notice, it is proposed that the tax authority recalculate the land use fee payable according to the provisions of Article 6 of this Decree.
At that time, the tax authority will recalculate and adjust the notice of the amount of land use fees to be paid according to the provisions of the law on tax management. Households and individuals must pay the late payment of land use fees, if any, calculated on the amount recalculated according to regulations.
Regarding procedures, households and individuals must submit a written request for calculation or recalculation of land use fees no later than January 1, 2027 to the inter-agency one-stop shop.
After receiving, the inter-agency one-stop shop issued a dossier receipt and appointment to return the results, and at the same time transferred the document to the commune-level People's Committee where the land is located to determine the residential land allocation limit of the selected land plot to calculate or recalculate land use fees, then transferred the information to the tax authority.
Base tax of 8 Gia Lai provinces notes that this regulation does not apply to cases where land users submit written requests from January 1, 2027 onwards.
Thus, according to the content of the answer from the 8th Gia Lai Provincial Base Tax Department, the review of land use fees is carried out in cases that meet the conditions specified in Decree No. 50/2026/ND-CP, especially in cases where there has been a notice of land use fee payment but money has not been paid according to the notice of the tax authority.
