When settling debts, land users shall pay land use levies at the land prices at the time of issuance of certificates and be allowed to pay their debts gradually within a maximum period of 5 years; After 5 years but the debt has not yet been repaid, the land user must pay the land use fee according to the land price at the time of debt payment.

In 2010, Ms. Le Hong Van (in Ho Chi Minh City) changed the purpose of using 516.8 m2 of agricultural land into residential land and was issued a red book, recording a land use levy of VND 434,112,000. She then built the house and completed the procedure in 2014, she was granted a pink book.

In the pink book of land use debt recording VND 343,000,200 according to the Notice No. U20144323-N / TB-CCT-TBA dated October 6, 2014 of Thu Duc District Tax Department.

On July 10, 2018, Ms. Van went to Thu Duc District Tax Department to ask for forgiveness of the debt, the Tax Department answered that she owed land use fees since 2010, so far, 2018 has expired 5 years and will move. her records through the Department of Natural Resources and Environment to recalculate the amount of debt at current prices.

Ms. Van suggested that in the pink book recording the debit period was October 2014 with the debt amount of VND 343,000,200, which was not yet due, but why the Tax Department said this paper was only completed so it was not calculated (while her red book was canceled at the time of application and issued with a pink book. Now the Thu Duc District Tax Department is transferring to the Department of Natural Resources and Environment to calculate the new land debt for her because she thinks that she has paid overdue for 3 years)?

Regarding this issue, The Tax Department of Thu Duc District, Ho Chi Minh City has the following opinion:

Pursuant to Clause 8, Article 2 of Decree No. 120/2010 / ND-CP dated December 30, 2010 of the Government amending and supplementing a number of articles of Decree No. 198/2004 / ND-CP dated December 3, 2010 2004 of the Government on land use levy collection, adding Clauses 4 and 5 to Article 15 on the land use term duration and other revenues:

“4. Households and individuals that are changed land use purposes and granted land use right certificates must pay land use levies according to the provisions of Articles 6 and 8 of this Decree and households and individuals that are allocated resettlement land by State, but do not have the financial capability to pay the land use fee and wishes to debit, it shall be written "land use levy" on the land use right certificate after having the application attached dossiers of application for certificates or dossiers of change of land use purposes or dossiers of allocation of resettlement land.

When settling debts, land users must pay land use levies at the land prices at the time of issuance of land use right certificates and be paid gradually when they are financially capable for a maximum period of 5 years; After 5 years but have not fully paid the land use levy, land users must pay the land use levy at the land price at the time of debt payment.

For cases where land use levies have been written before March 1, 2011 but have not yet been repaid, the regulations on debt payment in this Decree now apply; Within a maximum period of 5 years from March 1, 2011, land users will be paid the land use levy according to the land price at the time of issuing the land use right certificate; After 5 years but the land use levy has not been fully paid, the land user must pay the land use fee at the land price set by the provincial People's Committee at the time of debt payment."

Based on the log book of debit and financial obligations stored at the District Tax Office, the dossier of change of land use purpose of Mr. Nguyen Van Quy - Le Hong Van has been updated debit by the land use right registration office. On  July 13, 2010, up to now, the deadline has been over  5 years, Mr. (Mrs.) Nguyen Van Quy - Le Hong Van wants to pay the land use fee debt, he (she) must pay land use fee according to the land price set by the provincial People's Committee at the time of debt payment

Based on the above provisions, the case of raw materials and goods imported for production and processing of exports is not the case of goods which are subsequently imported and exported under the provisions of Law No. 106/2016 / QH13 and Decree No. 100/2016 / ND-CP because these imported raw materials and goods are no longer kept as they were when exported.