Q&A: Does a partial planning adjustment adding a basement level trigger additional land use fee?
The Hanoi Tax Department did not answer directly whether additional land use fee is payable. It said the request is outside the tax authority's remit and asked the inquirer to contact the competent authority for the legal basis and method of determining any extra land use fee on the added basement area. The question came through the Ministry of Finance portal from a high-rise housing developer. The project has an approved 1/500 detailed plan, land use fee already paid and a land use right certificate issued in 2021 for over 4,000 m², with no construction yet. The company wants a partial planning adjustment from 1 to 2 basement levels, used only for parking and technical areas. The tax office only cited Article 21(1) of Decree 103/2024/NĐ-CP and Clause 17, Article 1 of Decree 291/2025/NĐ-CP (amending Article 44 of Decree 103/2024/NĐ-CP). Under these, the land management authority determines location, area, land type, purpose and timing, and sends an information sheet to the tax authority, which computes the land use fee. The reply states no conclusion on whether extra payment arises.
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Based on:271026-7 - Ministry of Finance
This explanation was generated by AI and checked by an automated AI review, not by a human expert. It is not legal, tax or accounting advice and may contain errors. Check the official document before you rely on it.
Question
The company is a developer of a high-rise housing project with an approved 1/500 detailed plan, land use fee fully paid and a land use right certificate issued in 2021 for over 4,000 m², with no construction started. It wants a partial planning adjustment from 1 to 2 basement levels (20 above-ground floors unchanged), used solely for parking and technical areas.
Questions:
- Does the adjustment trigger additional land use fee?
- If so, what are the legal basis and method for the additional basement area?
Answer of the Hanoi Tax Department
Provisions cited
- Article 21(1), Decree 103/2024/NĐ-CP: for economic organizations, based on decisions on land allocation, change of purpose, adjustment of detailed planning, change of land use form, recognition of land use rights and the dossier, the land management body sends an information transfer sheet to the tax authority to compute land use fee.
- Clause 17, Article 1, Decree 291/2025/NĐ-CP (amending Article 44 of Decree 103/2024/NĐ-CP): the land management authority determines location, area, land type, purpose, timing and the specific land price in cases where obligations arise; the tax authority computes land use fee and land rent from the information sheet and notifies the land user.
Conclusion
The request is outside the tax authority's remit. The inquirer is asked to contact the competent authority for guidance on the legal basis and method of determining any additional land use fee on the added basement area.
Note
The reply does not confirm whether additional payment arises.