On the National Legal Portal, the Ministry of Finance has just responded to citizens' questions related to the application of the policy of reducing land use fees when changing the land use purpose from pond land to residential land for land plots that have been granted red books and then separated plots.
Answering this content, the Ministry of Finance said that regarding the calculation of land use fees for households and individuals when converting land use purposes from garden, pond, and agricultural land to residential land according to point c, clause 2, Article 10 of Resolution No. 254/2025/QH15 dated December 11, 2025 of the National Assembly, on June 8, 2026, the Ministry issued Official Dispatch No. 7713/BTC-QLCS to the Tax authorities of provinces and cities; and at the same time sent to the People's Committees, Departments of Finance, and Departments of Agriculture and Environment of localities for specific guidance on the scope and subjects of application.
According to the guidance in Official Dispatch No. 7713/BTC-QLCS, the cases where the regulations on land use fees according to point c, clause 2, Article 10 of Resolution No. 254/2025/QH15 are applied include:
Garden land, pond land, and agricultural land in the same land plot with residential land are determined when land use rights are recognized.
Land originating from garden or pond land attached to residential land, but land users separate it to transfer land use rights.
The land originates from garden land, ponds attached to residential land, which was self-measured and separated into separate plots by the surveying unit when drawing cadastral maps before July 1, 2014.
The Ministry of Finance also said that determining the origin of land to serve as a basis for applying the land use fee collection policy according to point c, clause 2, Article 10 of Resolution No. 254/2025/QH15 belongs to the functions and tasks of the local agricultural and environmental agencies, including the Department of Agriculture and Environment, the People's Committees of communes and is under the state management responsibility of the Ministry of Agriculture and Environment.
Therefore, the Ministry of Finance requests citizens to base on specific dossiers and contact local functional agencies for guidance on implementation in accordance with regulations.
