Mr. Nguyen Huu Tai (in Quang Binh Province) asked: Based on Point a, Clause 2, Article 5 of Decree 45/2014 / ND-CP when I change the purpose of using garden land, pond land and the same parcel of land with house to residential land. Am I required to add my housing assets to get a 50% discount on my land use fee?

The Ministry of Natural Resources and Environment answers this issue as follows:

Clause 6, Article 103 of the Land Law stipulates: 

“6. After the residential land area is determined under Clauses 2, 3, 4 and 5 of this Article, the remaining land area with gardens and ponds shall be used for the current land use purpose under Clause 1, Article 10 of this Law.”.

At Point a, Clause 2, Article 5 of the Government's Decree No. 45/2014 / ND-CP dated May 15, 2014 on land use levy collection: 

“1. For economic organizations:

a /In case of change from agricultural land or non-agricultural land allocated without land use levy to residential land; or change from agricultural land or non-agricultural land allocated without land use levy to land for cemeteries or graveyards, 100% of land use levy shall be collected at the price of the land of the type after the change of use purpose”.

Pursuant to the above provisions, households and individuals must pay land use levy equal to 50% of the difference between the land use levy calculated on the residential land price and the land use levy calculated according to the agricultural land price at the time of issuance. plan to change the purpose of the competent State agency in case of the change of purpose from the area of garden or pond land in the same parcel of land with houses in the residential area but not recognized as residential land; changed from land originating as garden or pond land attached to houses but the land user split the parcel to change rights or due to measurement, when measuring and drawing cadastral maps before July 1, 2004 by himself. fixtures split into separate plots into residential land; Thus, for the area of land changing purpose, it is not required to have a house.