According to the Ministry of Finance , the tax authorities determine land use fees based on information about land users, area, location, purpose and origin of land use, eligible subjects and rates of land use fee reductions, and land prices used for calculating land use fees, as provided by the competent authority.
Therefore, when receiving a payment notice with an unexpected amount, the first thing people need to do is check all the basis and information used to calculate the financial obligation. In particular, they need to compare the area, type of land, land origin, the time when land use conversion was permitted, residential land limits, and any exemptions or reductions if applicable.
From 2026, Government Decree No. 50/2026/ND-CP has stipulated a transitional mechanism, allowing certain households and individuals who were granted permission to change land use purposes during the period from August 1, 2024 to before January 1, 2026 to request the calculation or recalculation of land use fees.
This policy is noteworthy for cases involving the conversion of garden land, pond land, and agricultural land to residential land within the prescribed scope. According to the Ministry of Finance's guidelines, in some cases, land use fees may be calculated at 30% of the difference between the land use fee based on residential land prices and agricultural land prices for the area within the limit; 50% for the portion exceeding the limit, but not exceeding one time the limit; and 100% for the portion exceeding this limit. This policy applies only once per household or individual on a single plot of land.
The recalculation mechanism does not only apply to those who have not yet paid. Even if they have paid a portion or the full amount as notified by the tax authority but are eligible for recalculation, they can still request the tax authority to perform the recalculation according to regulations.
If the recalculated amount is lower than the amount originally paid, the difference will be handled as follows: it may be offset against other financial obligations or refunded in cash if there are no longer any obligations to offset it against.
According to the Ministry of Finance, those eligible for land use fee calculation or recalculation must submit a written request no later than January 1, 2027, at the integrated one-stop service center. The application will then be forwarded to the commune-level People's Committee to determine the land allocation limit for residential purposes and the information will be transferred to the tax authority for calculation or recalculation.
Source: https://baogialai.com.vn/bat-ngo-bi-yeu-cau-nop-them-tien-su-dung-dat-nguoi-dan-can-lam-gi-post601077.html
