Office of Legal Consulting of Lao Dong Newspaper replied:
Clause 3, Article 155 of the 2024 Land Law (effective from August 2024) stipulates the time for land valuation, the time for calculating land use fees and land rents as follows:
a) In cases where the State allocates land, leases land, permits change of land use purpose, extends land use, adjusts land use term, or changes land use form, it is the time when the State issues a decision to allocate land, lease land, permit change of land use purpose, extend land use, adjust land use term, or change land use form, except for the case specified in Clause 7, Article 124 of this Law;
b) In case of recognition of land use rights, it is the time when the land user, owner of property attached to the land or representative of the land user, owner of property attached to the land submits a complete and valid dossier according to the provisions of law;
c) In case a competent state agency adjusts the decision on land allocation or land lease, which changes the area, land use purpose, or land use term, it is the time when the competent state agency adjusts the decision on land allocation or land lease;
d) In case a competent state agency decides to adjust the detailed planning according to the provisions of the law on construction and must re-determine the land price, it is the time when the competent state agency decides to adjust the detailed planning.
Thus, from August 2024, the time for calculating land use fees is regulated as above.
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