Ho Chi Minh City Tax Department: Thousands of files are stuck

This is the second petition from the Ho Chi Minh City Tax Department within the past month on this issue.

The Ho Chi Minh City Tax Department said that from August 1 to August 27, it received a total of 8,808 records. Of these, 346 records were for land use fee collection in cases of land use right recognition and 277 records were for 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 order to promptly and consistently resolve the dossiers on calculating financial obligations on land, ensuring compliance with legal regulations when the 2024 Land Law and Decree No. 103 of the Government take effect, from August 1, the Ho Chi Minh City Tax Department said that it has issued Official Dispatch No. 7825 stating the shortcomings and difficulties in the process of resolving dossiers at the tax authority when applying Decision 02 of the Ho Chi Minh City People's Committee to cases of applying land prices in the land price list according to the provisions of Clause 1, Article 159 of the 2024 Land Law.

"The Ho Chi Minh City Tax Department recommends that the Ho Chi Minh City People's Committee promptly issue a decision to adjust the land price list and provide guidance and direction on the application of legal documents (land price list, land price adjustment coefficient, land rent calculation percentage...). From there, the tax authority can promptly calculate financial obligations on land for records arising from August 1, 2024.

In addition, to avoid backlog of records and complaints, affecting the actual needs and legitimate rights of the people, the Ho Chi Minh City Tax Department will report to the General Department of Taxation on the settlement of the above cases where no financial obligations arise when carrying out procedures to grant certificates to people," the petition stated.

Dilemma

On August 18, the Ho Chi Minh City People's Committee issued a document asking for the Prime Minister's opinion on instructions on calculating land financial obligations for records arising after August 1 until the adjusted land price list is available.

According to the Ho Chi Minh City People's Committee, the city is facing difficulties and obstacles in resolving administrative procedures regarding financial obligations in the transition period from August 1, 2024 to the time the land price list is adjusted according to the provisions of Clause 1, Article 257 of the 2024 Land Law is issued.

Specifically, from August 1, 2024, if the unadjusted land price list in Decision No. 02/2020 is applied without multiplying by the 2024 land price adjustment coefficient, it will not be suitable for the current actual land price conditions in the locality.

If we continue to apply the unadjusted land price list in Decision No. 02 multiplied by the land price adjustment coefficient in 2024, there are no regulations or instructions for implementation.

Therefore, in order to avoid congestion in the process of resolving records related to financial obligations on land arising in the period from August 1, 2024 until the land price list is adjusted according to the provisions of Clause 1, Article 257 of the 2024 Land Law is issued, the Ho Chi Minh City People's Committee proposed that the Prime Minister assign the Ministry of Natural Resources and Environment and the Ministry of Finance to guide the implementation of resolving the above-mentioned problems so that Ho Chi Minh City has a basis for implementation.

In fact, recently, in Ho Chi Minh City, there have been many cases of people coming to complete documents to change land use purposes and transfer land. However, when transferring to the tax authority to calculate tax and land use fees, it is stuck because there is no guidance, causing difficulties for people.