According to feedback on the Ministry of Finance's Information Portal, Clause 5, Article 12 of Decree No. 103/2024/ND-CP stipulates the types of documents proving that money has been paid to agencies and organizations for land use when calculating land use fees.
This includes receipts, receipts, and invoices collecting money from agencies and organizations that have allocated land beyond their authority.
Readers request to clarify the concept of "organization" in Clause 5, Article 12 of Decree No. 103/2024/ND-CP, how to understand it?
At the same time, ask if villages, hamlets or community organizations previously allocated land to people and collected money to build infrastructure in the locality are considered "organizations" according to this regulation or not?
In addition, readers also mentioned cases where documents proving the payment of money are not fully guaranteed in form according to regulations, such as receipts, sealed documents, documents without seals or similar types of documents.
Accordingly, if a competent state agency verifies that illegal land allocation has actually occurred and there is collection of money from land users, will the paid amounts be considered for offsetting when determining financial obligations related to land or not?
Answering this content, the Ministry of Finance said that Article 140 of the 2024 Land Law stipulates the issuance of certificates of land use rights and ownership of assets attached to land to households and individuals who are using land allocated not under their authority but have documents proving that they have paid money to use the land.
Based on Article 140 of the 2024 Land Law, Article 12 of Decree No. 103/2024/ND-CP dated July 30, 2024 of the Government stipulating the calculation of land use fees when issuing certificates for cases of using land allocated not in accordance with authority.
In which, Clause 5, Article 12 specifically stipulates documents proving that money has been paid to agencies and organizations for land use when calculating land use fees.
The Ministry of Finance also said that Articles 44 and 48 of Decree No. 103/2024/ND-CP dated July 30, 2024, amended and supplemented in Clause 17, Article 1 of Decree No. 291/2025/ND-CP dated November 6, 2025 and Clause 21, Clause 22, Article 13 of Decree No. 50/2026/ND-CP dated January 31, 2026, have specifically stipulated the responsibilities of People's Committees at all levels and functional agencies of localities, including agencies with land management functions, land registration offices, tax authorities... in determining and collecting land use fees.
According to the Ministry of Finance, readers should contact local functional agencies for handling according to the provisions of law and assigned functions, tasks, and responsibilities.
