How to determine land use fees and land rents

The Lao Dong Newspaper Legal Consulting Office replied:

Article 75, Decree 102/2024/ND-CP stipulates the determination of land use fees and land rents

1. Determining specific land prices to calculate the collection of land use levies and land rent comply with the provisions of the land law; In case of application of surplus methods to determine specific land prices, the estimated total development costs must include sea encroachment expenses approved by competent state agencies as prescribed in Article 72 of this Decree; In case the total development cost is greater than the total development revenue, the difference is included in the cost of the investment project of the sea encroachment or the investment project with the sea encroachment item.

Within 180 days from the date of completion of the sea encroachment, the investor of the investment project encroaching on the sea or the investment project with the item of the sea encroachment must make a dossier to request the settlement of sea encroachment expenses to the construction agency on construction of the provincial People's Committee for evaluation.

Within no more than 90 days from the date of receipt of a complete settlement request from the investor of a sea encroachment investment project or an investment project with a sea encroachment item, the specialized construction agency under the Provincial People's Committee shall settle the cost of sea encroachment and submit it to the Provincial People's Committee for approval.

3. The handling of the difference between the cost of land reclamation that has been settled and the cost of land reclamation that has been included in the total development cost when determining specific land prices in cases of applying the surplus method (hereinafter referred to as the difference) is carried out as follows:

a) In case the settled cost of land reclamation is less than the cost of land reclamation that has been included in the total development cost, the investor must pay the difference;

b) In case the sea encroachment expense has been greater than the sea encroachment cost has been calculated in the total development cost, the difference is included in the cost of the investment project to encroach on the sea or the investment project with the sea encroachment item.

4. In case of land allocation or land lease to implement a sea encroachment investment project or an investment project with a sea encroachment item through the form of land use rights auction, it is not necessary to comply with the provisions in Clauses 2 and 3 of this Article.

Thus, the method of determining land use fees and land rents is regulated as above.