The Vietnamese government has issued new guidelines regarding the calculation of land use fees as stipulated in Resolution 254. This resolution aims to address challenges in implementing land use laws, particularly concerning the conversion of agricultural land to residential land. The guidelines are essential for individuals and businesses looking to navigate the complexities of land use regulations.

According to the guidelines, to determine if a plot of land transitioning from agricultural use to residential use qualifies for a reduction in land use fees, it is necessary to establish the land's origin and the user's rights. For instance, Trần Hoàng Phúc from Cần Thơ inquired whether his land, which was inherited from his parents and is currently classified as agricultural, could be converted to residential status under the new rules.

The resolution specifies that for land that includes both agricultural and residential components, the calculation of land use fees will be based on the difference between residential land prices and agricultural land prices. Specifically, a 30% fee will apply to land within the local residential land limit, while a 50% fee applies to land exceeding this limit but not exceeding double the limit. A full fee will be charged for any land exceeding double the limit.

The local tax authority in Cần Thơ has indicated that the responsibility for determining the land's classification and origin lies with the local government, not the tax office. This means that landowners like Mr. Phúc must consult with their local authorities to get the necessary information to proceed with their land use fee calculations.

These new regulations are part of a broader effort by the Vietnamese government to streamline land management practices and provide clearer guidelines for landowners. As such, it is crucial for individuals and businesses to stay informed about these changes to ensure compliance and avoid any potential financial penalties.