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This procedure applies to land users who need to reassess their financial obligations regarding land use fees according to the law. The application process is also very simple, requiring only a written request.
Step 1: Households and individuals submit a written request to calculate or recalculate land use fees according to regulations, no later than January 1, 2027, to the integrated one-stop service center.
Step 2: The one-stop service department receives the application, issues an appointment slip, and forwards the information to the People's Committee of the commune where the land is located to determine the land allocation limit for the selected plot to calculate or recalculate the land use fee; and forwards the information to the tax authority.
Step 3: The tax authority calculates or recalculates the land use fee according to regulations; issues a payment notice or adjustment notice for the land use fee to the land user. Simultaneously, it sends the information to the commune-level People's Committee as prescribed.
Methods of submission: Submissions can be made directly, via postal service, electronically, through the online public service portal, or other methods as prescribed by law on tax administration.
The application dossier includes one request form for calculating or recalculating land use fees (one original copy), with one set of documents required.
The administrative procedure is handled by the People's Committee at the commune level and the tax authority. The result of the procedure is a notice of land use fee payment or a notice of adjustment to the land use fee payment notice sent to the land user.
Notably, this procedure is free of charge and does not impose any requirements or conditions for carrying out administrative procedures.
Source: https://vtv.vn/don-gian-hoa-thu-tuc-tinh-tien-su-dung-dat-cho-nguoi-dan-100260506090313675.htm
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