In case households or individuals inherit land use rights (SDD) without having to pay the lend use; receiving legal transfer of land use rights without having to pay land use fees or having valid papers on land use rights, now being granted the certificate, it will not be counted as 1 time the land area in the quota that has been determined for calculation of collecting land use fees.

(Mr. Tran Danh uses a residential land plot inherited from his parents (which has not done inheritance procedures) in the old Ha Tay Province, which was issued a land use right certificate in 2006 and did not have to pay land use fees. In 2018, he applied for a land use right certificate for the first time of a second parcel of land left by his parents in a district of Hanoi City.

Mr. Danh would like to ask, is the residential land recorded in the land use right certificate that was issued in 2006 with above land parcel counted, is it counted as oncearea determined within the limit for land use right collection? How to determine the area of ​​residential land within the quota for the above second land parcel is determined?Andis it applied the principle of adding area as specified in Clause 1, Article 7 of Circular 76/2014 / TT- BTC dated June 16, 2014 by the Ministry of Finance?

The Ministry of Finance answers this issue as follows:

At Point a, Clause 3, Article 3 of the Government's Decree No. 45/2014 / ND-CP dated May 15, 2014 on the collection of land use fees stipulates:

“Article 3. Bases for land use levy calculation

3. Land price used for land use levy calculation:

a) The land price on the Land Price Table prescribed by the People’s Committee of the province or centrally run city (below referred to as the provincial-level People’s Committee) is applicable in case households or individuals have land use rights recognized or have land use purpose changed for within-quota areas of residential land.

The determination of within-quota areas of land under this Point must adhere to the principle that for every household (even households separated under law) or individual, the area of land within the allocation quota or recognition quota for residential land shall be determined only once and within the same province or centrally run city.

For a household or an individual that has more than one land parcel within the same province or centrally run city, the areas of its/his/her land parcels shall be aggregated for determining the area of land within the allocation quota or recognition quota for residential land, provided that the total of the selected land areas must not exceed the allocation quota or recognition quota of residential land in the locality where the land areas are selected.”.

In Clause 3 Article 7 of the Government's Circular No. 76/2014 / TT-BTC dated June 16, 2014:

“Determination of residential land allocation quota for determination of land levies applied to households or individuals permitted to change purposes of land or recognized the piece of land by the State

3. In case any household or individual who inherited a piece of land not subject to land levies; is transferred a lawful piece of land not subject to land levies or obtaining valid documents on such piece of land is replaced the Certificate, the determination of their area of land within the quota is not considered as once prescribed in Point a, Clause 3 Article 3 of Decree No. 45/2014/ND-CP

Example 3:

In 2012, Mr. A inherited a piece of land of 250 m2 in area, he is granted the Certificate and has paid land levy in full, thus Mr. A may conduct procedures for replacement of name in the Certificate without any obligation on land levies. In addition, Mr. A has never been determined area of land within the quota on any land plot.

In 2015, Mr. A applies for changing purposes of 200 m2 in area of piece of agricultural land, which is allocated by the State in 2004 as prescribed in law on land, to residential land; the competent agency permits Mr. A to change purpose of the piece of land, Mr. A shall be determined area of land within the quota subject to land levies.