Refunding the Land Use Fee Overpayment After Recalculation Under Decree 50/2026/ND-CP and Resolution 254/2025/QH15
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Based on:50/2026/NĐ-CP - Ministry of Finance
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A taxpayer in Da Nang had their land use fee recalculated by the tax authority under Decree 50/2026/ND-CP and National Assembly Resolution 254/2025/QH15, and the result showed an overpayment that should be refunded. However, the tax official advised the taxpayer to wait, because the public online service portal does not yet have a dedicated procedure for filing a refund request in this specific situation. Responding to the inquiry, Tax Region 9 (Da Nang) cited point d, clause 2, Article 12 of Decree 50/2026/ND-CP: if a household or individual already paid the land use fee in full under the original tax notice, and the recalculated amount is lower, the difference is refunded by offsetting it against other land use fee or land rent obligations; if no such obligation remains, it is refunded in cash under state budget and tax management law. On the concrete procedure, the tax authority cited Circular 80/2021/TT-BTC (as amended by Circular 94/2025/TT-BTC): a taxpayer with an overpayment and no outstanding tax debt should submit a refund request using form 01/DNXLNT (with a power-of-attorney document if not filing in person) directly to the tax authority managing the collection, without waiting for a dedicated online-portal feature. This is practical guidance for households, individuals, and small businesses whose land use fees are being recalculated under the transitional rules of Resolution 254/2025/QH15 - they can proactively pursue a refund rather than waiting for the electronic system to catch up.
The Taxpayer's Question
A taxpayer in Da Nang had their land use fee recalculated under Decree 50/2026/ND-CP and National Assembly Resolution 254/2025/QH15. Tax Region 9 in Da Nang issued a revised tax obligation notice confirming that the taxpayer was entitled to a refund of the overpaid difference after the recalculation. However, the tax official told the taxpayer to wait, since the public online service portal does not yet have a dedicated procedure for this situation. The taxpayer asked the Ministry of Finance to develop and issue a formal refund procedure for land use fees under these two legal instruments to protect their rights.
The Tax Authority's Answer
Legal basis for refunding the land use fee difference
Under point d, clause 2, Article 12 of Government Decree 50/2026/ND-CP dated 31 January 2026 (detailing certain articles of National Assembly Resolution 254/2025/QH15 dated 11 December 2025 on mechanisms and policies to resolve difficulties in implementing the Land Law regarding land use fees and land rent):
- Where a household or individual has already paid the land use fee in full under the tax authority's original notice, they may request the tax authority to recalculate the fee under Decree 50/2026/ND-CP.
- The tax authority recalculates the amount and notifies the land user.
- If the recalculated amount is lower than what was already paid, the state refunds the difference by:
- Offsetting it against other land use fee or land rent obligations, if any; or
- If no such obligation exists, offsetting it against other financial obligations under tax management law; or
- If no remaining obligation exists to offset, refunding the amount in cash under state budget law, tax management law, and other relevant law.
Procedure for refunding overpaid tax under tax management regulations
The tax authority also cited Circular 80/2021/TT-BTC dated 29 September 2021 of the Ministry of Finance (guiding the Law on Tax Management and Decree 126/2020/ND-CP dated 19 October 2020, as amended by Circular 94/2025/TT-BTC dated 14 October 2025):
- Under point b, clause 1, Article 25: a taxpayer who still has an overpayment after offsetting, or who has no outstanding tax debt, must submit a dossier requesting a refund or a refund combined with offsetting against state budget collections under Article 42 of this Circular. A taxpayer is refunded the overpaid amount only when they have no remaining tax debt.
- Under clause 2, Article 42, the refund dossier must include:
- A document requesting handling of the overpaid tax, late-payment interest, or penalty, using form 01/DNXLNT (Appendix I of Circular 80/2021/TT-BTC);
- A power-of-attorney document, where the taxpayer does not directly carry out the refund procedure (except where a tax agent submits the dossier under a signed contract with the taxpayer);
- Accompanying documents (if any).
Conclusion
Based on the above regulations, a taxpayer with an overpaid land use fee does not need to wait for a separate procedure on the public service portal. The taxpayer should submit a document requesting handling of the overpaid tax amount (form 01/DNXLNT) together with any accompanying documents to the tax authority managing the collection, in order to receive the refund under current regulations.
Tax Region 9, Da Nang city, provided this response for the taxpayer's information and implementation.