Tax authorities answer about refund procedures when converting agricultural land to residential land

On the Ministry of Finance Information Portal, reader N.T. T. H in Ha Tinh reflected: Decision No. 1037/QD-BTC of the Ministry of Finance officially announced the process of resolving procedures for calculating or recalculating land use fees for households and individuals.

This is a specific implementation step according to Decree 50/2026/ND-CP.

According to the new process, the determination of financial obligations will be carried out through the inter-agency one-stop mechanism.

People who need to re-determine land use fees only need to submit a single request document to the dossier receiving department before January 1, 2027.

The reader said: "My family has a land plot that was converted to residential land in June 2025, the land use fee calculation price is determined according to the 2024 Land Law.

Currently, I want to recalculate the land use fee according to the new regulations to be refunded the surplus amount. However, when contacting the one-stop shop of the Commune People's Committee, I received information that due to incomplete administrative procedures, it could not be handled.

Readers send questions to the Ministry of Finance about how to handle this issue for people?

If by January 1, 2027, there is still no handling direction, which agency is responsible for the right to be refunded the surplus land use right transfer money?

At the same time, if the land plot is transferred to another party in the near future, will my family (the one who paid the land use fee) have the right to receive the full refund of the surpaid tax amount?

The base tax of 6 provinces in Ha Tinh has the following answers to this issue:

Point d, clause 2, Article 12 of Decree No. 50/2026/ND-CP dated January 31, 2026 of the Government detailing a number of articles of Resolution No. 254/2025/QH15 dated December 11, 2025 of the National Assembly stipulating a number of mechanisms and policies to remove difficulties and obstacles in organizing the implementation of the Land Law on land use fees and land rent.

Decision No. 1037/QD-BTC dated April 28, 26 of the Ministry of Finance on announcing newly issued administrative procedures in the field of land finance under the management functions of the Ministry of Finance.

Decision No. 1274/QD-UBND dated May 20, 2026 of Ha Tinh Provincial People's Committee announcing the List and Internal Procedures for newly issued administrative procedures in the field of land finance under the jurisdiction of the Tax authority and commune-level People's Committees in Ha Tinh province.

Regarding transitional handling for households and individuals who have been granted permission by competent state agencies to change land use purposes under the cases specified in Article 6 of Decree No. 50/2026/ND-CP from August 1, 2024 to before January 1, 2026 according to the provisions of Clause 10, Article 4 of Resolution No. 254/2025/QH15.

Specifically, in cases where households and individuals are permitted by competent state agencies to change land use purposes from garden land, ponds, and agricultural land on the same land plot with residential land to residential land according to regulations.

Regarding the order and procedures for implementation as follows: Place to submit the dossier: Households and individuals submit a document expressing a request to calculate or recalculate land use fees according to the provisions of points a, b, c and d, clause 2, Article 12 of Decree No. 50/2026/ND-CP no later than January 1, 2027 to the Inter-agency One-Stop Shop of the People's Committee of the commune or ward where the land is located.

Processing order:

The Inter-agency One-Stop Shop Department issued a dossier receipt and a result return appointment.

The Interconnected Single Window Department transfers this document to the commune-level People's Committee where the land is located to carry out the determination of the residential land allocation limit of the selected land plot to calculate or recalculate land use fees.

The commune-level People's Committee forwards information to the Tax authority.

The Tax authority shall carry out the calculation or recalculation of land use fees according to the provisions of Decree No. 50/2026/ND-CP; issue a notice of land use fee payment or a notice adjusting the notice of land use fee payment sent to land users, and at the same time send information to the People's Committees of communes according to regulations.

Application period: Land use fees are not applied according to the provisions of Article 12 of Decree No. 50/2026/ND-CP for cases where land users submit written requests from January 1, 2027 onwards.

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