Gỡ khó cho doanh nghiệp, Quảng Nam tìm hướng thu nợ tiền sử dụng đất

land 2 — Mr. Tran Dang Khoa requested the Provincial People's Committee to direct the removal of obstacles to fulfill financial obligations. Photo: QUANG VIET

An alarming number.

Quang Nam currently has 35 residential and urban development projects owned by businesses that still owe land use fees and land lease fees totaling 2,080.6 billion VND; of which, 2,011.8 billion VND is for land use fees and 68.8 billion VND is for one-time land lease fees.

In addition, businesses owe over 224.2 billion VND in late payment penalties. Notably, these debts have been overdue for quite some time, spanning many years.

Mr. Nguyen Viet Xuan, Deputy Head of the Tax Department of Region XII, said that the tax authorities have enforced tax debt collection by suspending the use of invoices, deducting money from accounts, and freezing accounts, but have not yet collected the land use and land lease fees that businesses still owe.

Currently, there are 12 projects in the province that owe large sums of money in land use fees and land lease fees. For example, the Dien Minh Urban Residential Area Project (phase 1), whose investor is Minh Son Construction Joint Stock Company, owes 229.3 billion VND in land use fees and 12.6 billion VND in land lease fees.

Because the project originated in 2022 but the company has not yet paid the money into the state budget, the outstanding late payment penalty amounts to 55 billion VND. The company should have been entitled to a deduction of over 17.9 billion VND due to compensation and land clearance payments, but because the relevant authorities have not yet finalized the accounts to record revenue and expenditure in the budget, the debt is currently classified as pending adjustment.

For example, the Phu Thinh urban area project, whose investor is Phuoc Nguyen Service & General Trading Co., Ltd., owes over 267.9 billion VND in land use fees and over 10 billion VND in land lease fees. The project started in 2023, but the company has not yet paid the money to the state budget, resulting in overdue payments of 28.8 billion VND.

In the above case, the enterprise should have been allowed to deduct the debt of 36.4 billion VND because it had paid compensation and land clearance fees but the amount had not yet been finalized and recorded as revenue or expenditure in the budget, so it was classified as a debt awaiting adjustment.

In another case, An Duong Construction, Trading and Service Co., Ltd. owes over 112.6 billion VND in land use fees. Because the project originated in 2023 but the company has not yet paid the money to the state budget, the overdue payment amount has reached 15.6 billion VND.

Mr. Tran Dang Khoa, representing the company, requested the Provincial People's Committee to direct relevant agencies to issue land use right certificates (LURCs) for each individual plot of land to projects that have fulfilled their financial obligations according to the payment schedule.

The company proposes that the Provincial People's Committee facilitate the completion of land use right certificate issuance procedures for each plot of land for projects where land clearance and infrastructure construction are 100% complete. For locations facing difficulties in land clearance, the company proposes that the Provincial People's Committee direct the land clearance unit to implement effective measures to recover and allocate land to investors for project implementation.

In case of any difficulties, the proposal is for the Provincial People's Committee to allow the enterprise to make localized adjustments to the planning at locations that do not affect the existing infrastructure, complete land allocation procedures, and promptly approve the specific land price plan. "This will help the company fulfill its financial obligations in 2025," Mr. Khoa said.

Removing obstacles for businesses

Recently, Vice Chairman of the Provincial People's Committee Tran Nam Hung chaired a meeting of the Provincial People's Committee with departments, agencies, and businesses to urge the recovery of land-related revenues.

land 3 — Vice Chairman of the Provincial People's Committee Tran Nam Hung delivers concluding remarks at the working session with departments, agencies, and businesses owing land use fees and land lease fees. Photo: QUANG VIET

According to Mr. Bui Khanh Toan, Head of the Tax Department of Region XII, businesses are facing immense financial pressure as they simultaneously have to advance funds for compensation, land clearance, and infrastructure construction.

Furthermore, credit institutions are increasingly tightening lending conditions, especially in the real estate sector, due to concerns about high risks, which limits businesses' access to loan capital and directly affects their ability to fulfill financial obligations to the state budget. Moreover, the real estate market is facing many difficulties, and inefficient land exploitation is making it difficult for businesses to raise capital.

Mr. Bui Khanh Toan proposed that the Provincial People's Committee thoroughly address the issue of outstanding land use fees, land lease fees, and late payment penalties owed by businesses in the province.

Accordingly, businesses must promptly submit written commitments to the tax authorities and the Provincial People's Committee Office for monitoring, pledging to pay all land use fees, land lease fees, and late payment penalties.

Businesses must pay outstanding debts to the state budget within 30 days from the date of commitment. If this deadline is exceeded, the tax authorities will apply measures to temporarily suspend the taxpayer's exit from the country as prescribed; and simultaneously propose to the Provincial People's Committee to revoke the project and the business registration certificate as prescribed.

"The Provincial People's Committee has directed credit institutions to remove obstacles and help businesses access loan capital to pay their land-related financial obligations to the budget," Mr. Toan said.

Vice Chairman of the Provincial People's Committee Tran Nam Hung agreed with the tax department's proposal; and at the same time requested the Department of Natural Resources and Environment to urgently issue land use right certificates for projects that have completed their financial obligations regarding land and completed 100% of the technical infrastructure so that businesses can transfer real estate; he also requested the district-level People's Committees to focus on resolving obstacles in the settlement and verification of compensation and land clearance payments that can be deducted to record revenue and expenditure in the budget.

“Recovering land-related debts is a top priority. All businesses must complete the payment of their debts before June 30th. Businesses that have been subjected to tax debt enforcement measures, such as suspending the use of invoices for the third time, must settle their debts completely before May 30th,” emphasized Vice Chairman of the Provincial People's Committee Tran Nam Hung.

As of May 5, 2025, the amount of land use fees collected by the tax authorities was over 215.2 billion VND (reaching 6.52% of the annual budget estimate). The main reasons for the low budget estimate are that many projects still owe land use fees and land lease fees; some projects have been allocated or leased land but have not yet received land price approval decisions, and there are delays in approving compensation and land clearance settlements to record revenue and expenditure in the budget.

Source: https://baoquangnam.vn/go-kho-cho-doanh-nghiep-quang-nam-tim-huong-thu-no-tien-su-dung-dat-3154620.html