Inadequate additional land fee: Ministry of Finance adjusts draft, proposes new handling plan

The Ministry of Finance has adjusted draft Decree 103 on land use fees and rents according to three options, including reducing this revenue to 3.6% per year.

Novaland 's Lakeview City project (HCMC) has not yet "finalized" the land use fee to be paid after many years, causing people to not be granted pink books - Photo: NGOC HIEN

The Ministry of Finance has just issued a draft amendment to Decree 103 on land use fees and rental fees, which has adjusted the contents related to additional land fees. This is the content that has received many comments and criticisms, and Tuoi Tre has reflected it through a series of articles "Additional land fee problems" in recent times.

According to the latest draft, in addition to the plan to maintain the additional land fee of 5.4% on the land fee payable during the period when the land fee has not been calculated, the Ministry of Finance has added another plan.

Option 1 is to remove the provisions on amendments and supplements to the additional amount in this decree and propose to include it in the amendment of the 2024 Land Law.

The reason is that the content is regulated by law and is a complex issue, of public concern, with many different opinions and a great impact on state budget revenue.

Currently, the Department of Public Property Management has sent an official dispatch to the Ministry of Agriculture and Environment requesting comments because this content comes from the provisions of the 2024 Land Law.

Option 2 is to reduce the additional collection rate from 5.4% to 3.6%/year calculated on the amount of land use fees and land rent payable.

According to the Ministry of Finance, localities reported that the application of the 5.4%/year collection rate for calculation did not ensure the harmony of interests between land users and the State. There were many cases of delay in fulfilling financial obligations on land due to objective reasons leading to delay in issuing notices on land use fees and land rents.

Therefore, to balance the interests between land users and the state, the locality proposed to adjust the additional collection rate, reducing the collection rate from 5.4%/year to 3.6%/year. The figure of 3.6% is the average rate between 3 indexes calculated during the period when the 2013 Land Law took effect (2014 - 2024), including the average deposit interest rate for 1-6 month terms, the average annual CPI and the average inflation rate.

Businesses should not be forced to pay additional land fees if they are not at fault.

Speaking to Tuoi Tre Online on the morning of July 11, many experts and business representatives said that amending Decree 103 is extremely urgent, aiming to remove difficulties for businesses, reduce input costs and unclog housing supply.

According to experts, if the delay in determining land use fees or land rent is due to the fault of the state agency, the enterprise should not be charged "interest" for late payment through additional land tax collection. Instead, the enterprise is only at fault in cases where the tax agency has notified the land use fees or land rent but failed to pay on time.

NGOC HIEN

Source: https://tuoitre.vn/bat-cap-tien-dat-bo-sung-bo-tai-chinh-dieu-chinh-du-thao-dua-ra-phuong-an-xu-ly-moi-20250711084739864.htm