Regarding this issue, Tay Ninh Provincial Tax Department has the following opinion:

Pursuant to Clause 1, Article 4 of Decree No. 230/2025/ND-CP dated August 19, 2025 of the Government stipulating other cases of exemption or reduction of land use fees and land rent as prescribed in Clause 2, Article 157 of the 2024 Land Law:

"Article 4. Exemption or reduction of land use fees

1. Exemption of land use fees for the land area allocated within the land allocation limit in the following cases:

a) Allocating resettlement land or allocating land to households and individuals in residential clusters and lines in flood-prone areas according to the Prime Minister's decision on adjusting and supplementing the subjects and loan mechanisms for housing construction under the program of building residential clusters and lines and housing in areas frequently flooded in the Mekong Delta.

b) Allocating residential land to households in fishing villages, people living on rivers and lagoons move to resettle in resettlement areas and locations according to planning, plans and projects approved by competent authorities.

According to the above regulations, exemption from land use fees for land areas allocated within the residential land allocation limit applies to: households and individuals allocated residential land for resettlement or allocated land in residential clusters and lines in flood-prone areas and households in fishing villages and people living on rivers moving to approved resettlement areas.

Therefore, in case of allocation of residential land for resettlement when recovering land belonging to the above subjects, land use fees are exempted according to regulations.