Learn about the 2013 Land Law
Ask:Land users who are allocated land, have their land use purpose changed, or have their land use rights recognized by the State must pay land use fees according to the provisions of the Land Law and on what basis is this determined?
Reply:According to Article 3, Decree 45/2014/ND-CP (Decree regulating land use fee collection) stipulates:
Land users who are allocated land, have their land use purpose changed, or have their land use rights recognized by the State must pay land use fees according to the provisions of the Land Law and are determined on the following bases:
1.Land area assigned, changed purpose of use, recognized land use rights.
2.Land use purpose.
3.Land price for calculating land use fees:
a)Land prices according to the Land Price List prescribed by the People's Committee of the province or centrally-run city (hereinafter referred to as the Provincial People's Committee) are applicable in cases where households and individuals are recognized for land use rights or change land use purposes for residential land areas within the limit.
The determination of land area within the limit at this point must ensure the principle that each household (including households formed by separation of households according to the provisions of law) and individual can only determine the land area within the residential land allocation limit or residential land recognition limit once and within the scope of one province or centrally-run city.
In case a household or individual has many plots of land within the scope of a province or centrally-run city, the household or individual shall aggregate the land area of the plots to determine the land area within the residential land allocation limit or residential land recognition limit, but the total selected land area shall not exceed the residential land allocation limit or residential land recognition limit in the locality where the selection is made.
Households and individuals are responsible before the law for the honesty and accuracy of the declaration of land plot area within the residential land allocation limit or residential land recognition limit applicable to land use fee calculation; if fraudulent declaration is discovered, they will be subject to additional land use fee collection according to the provisions of the land law and will be punished according to the provisions of the tax law.
b)Specific land prices are determined according to the direct comparison, deduction, income and surplus methods prescribed in the Government's Decree on land prices applicable in the following cases:
- Determine land use fees for cases where the land use fee area of a land plot or land area has a value (calculated according to the land price in the Land Price List) of 30 billion VND or more for centrally-run cities; 10 billion VND or more for mountainous and highland provinces; 20 billion VND or more for the remaining provinces in the following cases: Organizations are allocated land without auctioning land use rights, changing land use purposes, recognizing land use rights; households and individuals are allocated land without auctioning land use rights; are recognized land use rights, and change land use purposes for residential land areas exceeding the limit.
- Determine the starting price for land use rights auction when the State allocates land with land use fees collected through land use rights auction.
c)The specific land price is determined by the land price adjustment coefficient method applied to cases where the area for calculating land use fees of a land plot or land area has a value (calculated according to the land price in the Land Price Table) of less than 30 billion VND for centrally-run cities; less than 10 billion VND for mountainous and highland provinces; less than 20 billion VND for the remaining provinces, applied to determine land use fees in the following cases:
- Organizations are allocated land by the State with land use fees collected without auctioning land use rights, recognizing land use rights, and allowing change of land use purpose;
- Households and individuals are allocated land by the State without going through the form of land use rights auction;
- Households and individuals are recognized by the State for land use rights and allowed to change land use purposes for residential land areas exceeding the limit.
Annually, the Provincial People's Committee shall prescribe the land price adjustment coefficient to apply to the cases specified in this point.
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