(Chinhphu.vn) – Mr. Le Van Se's family (in Tay Ninh Province) is a difficult household. When changing the land use purpose, the family does not have money to pay and wants to debit the land use fee, but the competent authority does not debit it because it is not financially difficult household.

Mr. Se awould like to ask, what is the method of determining who has financial difficulties to owe land use fees as stipulated in the Decree No. 45/2014 / ND-CP on May 15, 2014? Who arefinancially difficult subjects? What is thelegal basis? If the subjects have a petition or an application for a debt of land use, which agency does determine the person to be financial difficulties?

Regarding this issue, The Ministry of Finance has the following opinions:

As stipulated in Clause 1, Article 16 of the Decree No. 45/2014 / ND-CP dated May 15, 2014 of the Government and Clause 1, Clause 3, Article 12 of the Circular No. 76/2014 / TT-BTC dated June 16,  2014, the Ministry of Finance, households and individuals, when being changed land use purposes, who are recognized land use rights, allocated land for resettlement by the State but with financial difficulties, if they havedebit aspirations,they should have an application for debit request or a request application for the write-off of land use fees attached to the application file when applying for a Certificate, changing the purpose of land use, land allocation for resettlement or receiving notice of payment. Land use will be debited from land use fees.

Since the request application or the debit request application for the write-up of the land use debt is the commitment of the household or individual regarding the financial difficulties, the household and individual must be responsible for this commitment.

Therefore, in order to simplify administrative procedures, the law does not stipulate criteria to identify financially disadvantaged subjects as well as agencies that determine whether they are financially difficult.