Clause 2, Article 50 of Decree No. 103/2024/ND-CP stipulates that in cases where there has been a decision on land allocation, permission to change land use purposes, or adjustment of detailed planning in accordance with the provisions of the law on land and relevant laws before the effective date of the 2024 Land Law but the land price has not been decided, land use fees shall be calculated and collected in accordance with the provisions of Clause 2, Article 257 of the Land Law.

Accordingly, the amount of money that land users must pay additionally for the period of time when land use fees have not been calculated according to the provisions of Point d, Clause 2, Article 257 of the Land Law is calculated at the rate of 5.4%/year calculated on the amount of land use fees payable as determined in accordance with the provisions of Clause 2, Article 257 of the Land Law.

Mr. Duy Hung (Dong Thap) asked, what is the period of time when land use fees have not been calculated? The land allocation decision is on July 15, 2024, so how is the collection rate of 5.4%/year calculated?

Regarding this issue, the Dong Thap Provincial Tax Department has the following opinion:

Clause 2, Article 257 of the Land Law No. 31/2024/QH15 dated January 18, 2024 of the National Assembly stipulates:

… "2. In cases where there has been a decision on land allocation, land lease, permission to change land use purpose, permission to change from annual land lease to one-time land lease for the entire lease term, land use extension, adjustment of land use term, adjustment of detailed planning according to the provisions of the law on land and other relevant provisions of law before the effective date of this Law but the land price has not been decided, the following shall be implemented:

a) For cases of land allocation and land lease under the provisions of the 1993 Land Law, Land Law No. 13/2003/QH11 and detailed regulations and implementation instructions that are actually handed over before January 1, 2005, the policy on land use fee collection, land rent and land price to calculate land use fee and land rent applied at the time the 2005 land price list issued by the provincial People's Committee takes effect;

b) In cases of land allocation and land lease under the provisions of the 1993 Land Law, Land Law No. 13/2003/QH11 and detailed regulations and implementation guidelines, in which the competent state agency actually handed over land from January 1, 2005 to before the effective date of this Law, the policy on land use fee collection, land rent and land price for calculating land use fee and land rent shall be determined at the time of actual land handover;

c) In cases where there is a decision on land allocation, land lease, permission to change land use purpose, permission to change the form of land lease with annual payment to land lease with one-time payment for the entire lease term, land use extension, adjustment of land use term, adjustment of detailed construction planning according to the provisions of Land Law No. 45/2013/QH13 and detailed regulations and implementation instructions, but the land price plan has not been submitted to the People's Committee of competent level, the policy on land use fee collection, land rent and land price shall be determined at the time of issuance of that decision.

In cases where the People's Committee of competent level has implemented land allocation and land lease according to the progress of compensation, support and resettlement, the specific land price shall be determined according to the time of issuance of each decision;

d) The Government shall prescribe the application of land valuation methods and the amount of money that land users must pay additionally for the period of time not yet calculated for land use fees and land rent in the cases specified in Points a, b and c of this Clause".

Article 44, Article 50 of Decree No. 103/2024/ND-CP dated July 30, 2024 of the Government regulating land use fees and land rent, stipulates:

"Article 44. Responsibilities of agencies and land users

… 2. Agencies with land management functions, land registration offices:

a) Determine the location, position, area, land type, land use purpose, time for calculating land use fees, land rent (including the time of actual land handover for cases of calculating additional payment as prescribed in Clause 2, Article 50, Clause 9, Article 51 of this Decree), land lease term, land rent unit price as prescribed in Clause 2, Article 29 of this Decree, specific land price in all cases of arising obligations regarding land use fees, land rent (including cases of determining land use fees, land rent of land types before changing the purpose, before adjusting detailed planning, adjusting land allocation and land lease decisions) and additional payments as prescribed in this Decree.

… Article 50. Transitional provisions on land use fees

… 2. In cases where there has been a decision on land allocation, permission to change land use purposes, or adjustment of detailed planning in accordance with the provisions of the law on land and relevant laws before the effective date of the 2024 Land Law but the land price has not yet been decided, land use fees shall be calculated and collected in accordance with the provisions of Clause 2, Article 257 of the Land Law.

The amount of money that the land user must pay additionally for the period when the land use fee has not been calculated in accordance with the provisions of Point d, Clause 2, Article 257 of the Land Law shall be calculated at the rate of 5.4%/year calculated on the amount of land use fees payable determined in accordance with the provisions of Clause 2, Article 257 of the Land Law".

Based on the above regulations, determining the location, position, area, land type, land use purpose, time of calculating land use fees, land rent... and additional payments as prescribed in Decree No. 103/2024/ND-CP dated July 30, 2024 of the Government is the responsibility of the competent land management agency, the land registration office.

In addition, according to the content of the question, it only states that the land allocation decision dated July 15, 2024 does not specifically identify: what type of land is the purpose of land use according to the land allocation decision, what is the form of land use, the time of land allocation in the field...

Therefore, the tax authority does not have enough information to respond to Mr. Duy Hung.

We suggest that you contact the competent land management agency directly, the land registration office to provide full information for instructions on implementation in accordance with regulations.

Dong Thap Provincial Tax Department informs Mr. Duy Hung to comply with the provisions of the legal documents cited in this document.