The telegram stated that in 2024, the National Assembly passed the Land Law, and at the same time, the Government issued Decree 103 regulating land use fees and land rents. In order to promptly implement the provisions of the Land Law and Decree 103, the General Department of Taxation requested the Directors of the Tax Departments of provinces and centrally run cities to direct their tax departments and branches to promptly carry out a number of tasks based on the provisions of the Land Law and Decree 103.

Firstly, tax authorities at all levels shall widely and fully disseminate the contents of land use fee and land rental policies as prescribed in the Land Law and Decree 103 to organizations, units, enterprises, households and individuals.

Specifically, in each tax management area, the tax authority proactively coordinates with press agencies, radio stations, television stations, branches of VCCI representative offices, etc. to organize propaganda and dissemination of the contents of the Land Law and Decree No. 103.

Local tax departments are responsible for developing guidance documents for implementing the two new regulations and posting the guidance documents on the Tax Department's website. At the same time, these units must regularly and continuously disseminate information in many forms, ensuring that taxpayers have access to and clearly understand the scope, subjects, time limits, procedures, and benefits when implementing the new policy on land use fee collection and land rental fee collection.

Second, the Head of the tax authority is responsible for assigning relevant departments within the tax authority to update, look up, review, check records, and urge implementation in accordance with the provisions of law.

Third, in case of any problems or difficulties during the implementation process, the Tax Department shall synthesize and report the problems and propose and recommend (if any) to the General Department of Taxation for timely guidance on implementation.