When is the land use fee determined in the land title issuance procedure according to the latest regulations?
"Which time is used as the basis for determining land use fees in the land title application procedure: the time of submitting the application or the time the application is transferred to the tax authority to determine financial obligations?" This is a question of concern to Mr. Lam Van Hoang (Do Luong, Nghe An).
Reply:Based on points a and b, clause 3, Article 155 of the 2024 Land Law, the time for calculating land use fees in the procedure for issuing land use right certificates (issuing certificates of land use rights and ownership of assets attached to land) is determined as follows:
a) For cases of recognizing land use rights (issuing land use certificates for land that is being used stably but lacks existing documents), the time for calculating land use fees is the time when the land user, the owner of assets attached to the land, or the representative of the land user or owner of assets attached to the land submits a complete and valid application as prescribed by law.
b) For cases where the State allocates land, leases land, permits land use conversion, extends land use, adjusts land use duration, or changes land use form, the time of issuance of the decision on land allocation, land lease, permitting land use conversion, extending land use, adjusting land use duration, or changing land use form is the time when the State issues the decision.
Therefore, depending on the specific case, the time of determining land use fees in the land title issuance procedure will vary:
- In the case of issuing a land use right certificate through recognition of land use rights: the time of submitting a complete and valid application.
- In the case of land title issuance through land allocation or land lease: the issuance date is the time when a decision is made by the competent state agency.
