This is the third petition from the Ho Chi Minh City Tax Department in the past month on this issue. Two of these are urgent petitions.

Ho Chi Minh City Tax Department proposes meeting to resolve the issue

Specifically, in the petition sent to the Ho Chi Minh City People's Committee, the Ho Chi Minh City Tax Department proposed that the Ho Chi Minh City People's Committee organize a meeting to resolve and unify the application of legal documents such as land price tables, land price adjustment coefficients, land rent calculation percentages, etc. so that tax authorities can promptly calculate financial obligations on land.

According to the proposal of the Ho Chi Minh City Tax Department, for land records arising from August 1, 2024 to before the date the Ho Chi Minh City People's Committee issued a decision to adjust the land price list, Decision No. 02 dated January 16, 2020 of the Ho Chi Minh City People's Committee on promulgating regulations on land price lists in the area for the period 2020 - 2024 shall apply.

Recently, due to the failure to issue a land price list, there has been a huge bottleneck in resolving land transfer, donation, inheritance, and land use purpose change records...

According to statistics from the Ho Chi Minh City Tax Department, from August 1 to August 27, this place received a total of 8,808 records. Of which, there were 346 records of land use fee collection in cases of land use right recognition, and 277 records of land use fee collection in cases of land use purpose change.

In addition, there are 5,448 personal income tax records from real estate transfers and 2,737 records in cases where no financial obligations arise.

In an urgent document sent to the Ho Chi Minh City People's Committee on September 16, the Ho Chi Minh City Tax Department said that the urgent requirement now is to remove obstacles in applying legal documents when resolving backlog of land records from the effective date of the 2024 Land Law.

Proposal to promptly resolve tax-exempt applications

Recently, the Ho Chi Minh City Tax Department has sent a series of reports to the Ho Chi Minh City People's Committee and the General Department of Taxation. Specifically, on August 8, the Ho Chi Minh City Tax Department issued Official Letter No. 7825 proposing the settlement of land records from August 1, 2024.

In which, the Ho Chi Minh City Tax Department reported and recommended to the City People's Committee about the shortcomings and difficulties in the process of handling records at the tax authority when applying Decision No. 02/2020 regulating the land price list in the area for the period 2020 - 2024 for cases of applying land prices in the land price list according to the provisions of Clause 1, Article 159 of the 2024 Land Law.

On September 5, 2024, the Ho Chi Minh City Tax Department continued to issue Official Dispatch No. 8835 on handling applications for exemption from personal income tax and registration fees.

In order to avoid backlog of some records and complaints, affecting the actual needs and legitimate rights of the people, the Ho Chi Minh City Tax Department reports and proposes the General Department of Taxation to resolve records on houses and land (transfer, inheritance, gift receipt) that are exempt from personal income tax and registration fees when carrying out procedures to grant certificates to people.

How to solve land price problems?

On the morning of September 10, leaders of the Ministry of Natural Resources and Environment will chair a meeting to resolve problems regarding the land price list of Ho Chi Minh City. A series of land procedures in various places have "frozen" related to the construction of the land price list.