Deferred land levy payments before Decree 79 came into effect: Can the repayment term be extended?

Pursuant to the provisions at Point b, Clause 1, Article 2 of Decree 79/2019/ND-CP:

For households and individuals who have registered for the land levy deferral from March 1, 2016, until before the effective date of this Decree, they shall continue to pay the outstanding land levy amount as stated on the Certificate determined in conformity with Decree 45/2014/ND-CP within 05 years from the date of the land levy deferral.

After the 05-year period from the date of the land levy deferral, households and individuals must pay the outstanding amount in accordance with the policies and land prices at the time of repayment.

Regarding your family's case, which registered for the land levy deferral in 2018, you are still allowed to continue paying the land levy within 5 years from the date of deferral and are not required to settle immediately when Decree 79 comes into effect.

However, please note: according to the provisions of Clause 2, Article 2 of Decree 79/2019/ND-CP: No support for a 2% per annum deduction from the land levy to be paid shall be given to households and individuals who repay the debt before the 05-year period from the effective date of this Decree.

Thus, from the effective date of Decree 79, you are still granted an extended period of 05 years to repay the land levy but are not eligible for the 2% reduction in case of early repayment as stipulated by the previous regulation in Decree 45/2014/ND-CP.

Best regards!