The Ho Chi Minh City Tax Department has issued an urgent proposal regarding the processing of land-related documents from August 1st.

People submitting tax returns at the Binh Thanh District Tax Office - Photo: PHUONG QUYEN

Ho Chi Minh City Tax Department: Thousands of files are stalled.

This is the second written request from the Ho Chi Minh City Tax Department in the past month regarding this issue.

The Ho Chi Minh City Tax Department reported that from August 1st to August 27th, it received a total of 8,808 applications. These included 346 applications for land use fee collection related to land use right recognition and 277 applications for land use fee collection related to land use purpose conversion.

In addition, there were 5,448 personal income tax returns from real estate transfers and 2,737 returns in cases where no financial obligations arose.

To ensure timely and consistent processing of land-related financial obligation calculations, and to guarantee compliance with legal regulations when the 2024 Land Law and Government Decree No. 103 come into effect, the Ho Chi Minh City Tax Department announced on August 1st that it has issued Official Letter No. 7825 outlining the shortcomings and difficulties encountered in the process of handling applications at tax offices when applying Decision 02 of the Ho Chi Minh City People's Committee to cases applying land prices from the land price table as stipulated in Clause 1, Article 159 of the 2024 Land Law.

"The Ho Chi Minh City Tax Department has requested the Ho Chi Minh City People's Committee to promptly issue a decision adjusting the land price list and provide guidance and direction on the application of relevant legal documents (land price list, land price adjustment coefficient, percentage for calculating land lease fees, etc.). This will enable the tax authorities to promptly calculate land-related financial obligations for cases arising from August 1, 2024."

Furthermore, to avoid backlogs of applications and complaints that could affect the actual needs and legitimate rights of citizens, the Ho Chi Minh City Tax Department will report to the General Department of Taxation on the resolution of cases where no financial obligations arise when processing certificates for citizens," the proposal stated.

A dilemma

On August 18th, the Ho Chi Minh City People's Committee sent a document to the Prime Minister seeking guidance on calculating land financial obligations for applications arising after August 1st 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 during the transitional period from August 1, 2024, until the time when the land price list is adjusted according to the provisions of Clause 1, Article 257 of the 2024 Land Law is promulgated.

Specifically, from August 1, 2024, applying the unadjusted land price list in Decision No. 02/2020 without multiplying it by the 2024 land price adjustment coefficient would not be consistent with the current actual land prices in the locality.

However, if the unadjusted land price list from Decision No. 02 continues to be applied, multiplied by the land price adjustment coefficient for 2024, there are no regulations or guidelines for its implementation.

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

Recently, in Ho Chi Minh City, there have been many cases of people applying for land use conversion and land transfer. However, when it comes to transferring the documents to the tax authorities to calculate taxes and land use fees, they encounter difficulties due to a lack of guidance.

Source: https://tuoitre.vn/cuc-thue-tp-hcm-kien-nghi-khan-ve-viec-giai-quyet-ho-so-dat-dai-tu-1-8-20240904222105677.htm