Vinh City: If land use fee is paid late, it will be calculated based on the price at the time of payment.
(Baonghean.vn) - From March 1, 2021 onwards, any household or individual who still owes land use fees must pay the debt according to the policy and land price at the time of debt repayment.
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| People who owe land use fees will have to pay attention because there are some policy changes. Illustration photo: Lam Tung |
On October 26, 2019, the Government issued Decree No. 79/2019/ND-CP of the Government amending Article 16, Decree No. 45/2014/ND-CP dated May 15, 2014 regulating land use fee collection, of which Article 2 stipulates:
"Households and individuals who have been recorded as owing land use fees on the Certificate according to the provisions of law from time to time, but have not yet fully paid off their land use fee debt before the effective date of this Decree, shall do as follows:
For households and individuals who have been recorded as owing land use fees before March 1, 2016, they shall continue to pay the outstanding land use fees according to the policy and land price at the time of issuance of the Certificate (or according to the amount stated on the Certificate as determined in accordance with the provisions of law) until February 28, 2021. This provision does not apply to the amount of land use fees paid to pay debts that households and individuals have paid to the State budget.
From March 1, 2021 onwards, households and individuals must pay the outstanding land use fee according to the policy and land price at the time of payment.
Accordingly, households and individuals who are recorded as owing land use fees before March 1, 2016, if the payment deadline has passed, must go to the Vinh City Tax Department, No. 29, Le Mao Street, Vinh City to complete procedures to pay the outstanding land use fees according to the policy and land price at the time of issuance of the Certificate (or according to the amount stated on the Certificate determined in accordance with the provisions of law) until February 28, 2021.
From March 1, 2021 onwards, households and individuals must pay the outstanding land use fee according to the policy and land price at the time of payment.
Vinh City Tax Department respectfully informs taxpayers to know and implement.
