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Clause 4, Article 141 of the Land Law stipulates that, for the remaining area of the land plot with documents on land use rights according to the provisions of Article 137 of the Land Law, after the residential land area has been determined according to regulations, if the purpose of use is determined to be residential land according to the provisions of Points a and c of this Clause, land use fees must be paid according to the provisions of law. However, in Decree No. 103/2024/ND-CP and Decree No. 291/2025/ND-CP currently do not have specific regulations on calculating land use fees for the above case. Ms. Dang Thi Phuong Tram (Quang Ninh) asked, how is the determination and collection of land use fees in this case done? Regarding this issue, Quang Ninh Provincial Tax has the following opinion: In Clause 4, Article 141 of Land Law No. 31/2024/QH15 is amended and supplemented with a number of articles by Law No. 43/2024/QH15, Law No. 47/2024/QH15, Law No. 58/2024/QH15, Law No. 71/2025/QH15, Law No. 84/2025/QH15, Law No. 93/2025/QH15 and Law No. 95/2025/QH15 stipulates: 4. For the remaining land area of the land plot after the residential land area has been determined according to the provisions of Point a, Clause 1, Point a, Clause 2 and Clause 3 of this Article, it will be handled as follows: a) In cases where houses, houses and works to serve daily life have been built, it is determined to be for residential land purposes and land use fees must be paid according to the provisions of law; b) In cases where If a project has been built for non-agricultural production, business, or service purposes, land for non-agricultural production, commercial or service establishments will be recognized according to the actual area of construction; the form of land use is recognized as land allocation with land use fee collection, the land use term is stable and long-term; Non-agricultural land that is consistent with district-level land use planning or general planning or zoning planning or construction planning or rural planning will be recognized for that purpose but must pay land use fees according to the provisions of law. 151/2025/ND-CP, Decree No. 226/2025/ND-CP and Decree 291/2025/ND-CP, stipulate: 5. For the remaining area of the land plot specified in Clause 4, Article 141 of the 2024 Land Law, financial obligations must be fulfilled as in the cases specified in Clause 1, Clause 2, Clause 3, Clause 4 and Clause 5 Article 10 of this Decree. Based on the above regulations, for the cases specified in Clause 4, Article 141 of Land Law No. 31/2024/QH15, the regulations on calculating land use fees shall comply with Clause 5, Article 9 of Decree No. 103/2024/ND-CP, which has been amended and supplemented with a number of articles according to Decree 291/2025/ND-CP cited as stated. above.Quang Ninh Provincial Taxation informed Ms. Tram to comply with the provisions of the legal documents cited in this document.Chinhphu.vnFinancial obligations upon land allocation and issuance of Certificates December 19, 2025 12:05 Instructions for determining financial obligations when issuing red books for the first time October 19, 2023 16:45 Financial obligations when Changing land use purpose June 6, 2014 10:02 Financial obligations when granting Land Use Rights Certificate November 23, 2011 17:13 Financial obligations when transferring land use rights May 6, 2011 19:26
