The Ho Chi Minh City Tax Department has just issued an urgent document requesting the Ho Chi Minh City People's Committee to organize a meeting to unify the application of land price tables, land price adjustment coefficients, and percentages for calculating land rent...
This document comes from the fact that thousands of land records have arisen since August 1st but have not been calculated for financial obligations, causing congestion.
The tax authority proposed a meeting to promptly calculate financial obligations on land for land records arising from August 1 to before the date the City People's Committee decided to adjust land prices, then apply according to the land price list for the period 2020-2024.
Ho Chi Minh City is stuck with thousands of land tax records (Illustration: Trinh Nguyen).
Previously, the Ho Chi Minh City Tax Department had twice sent recommendations to the Ho Chi Minh City People's Committee, proposing to soon issue an adjusted land price list and provide guidance for tax authorities to apply legal documents to calculate land financial obligations for records received since August 1.
According to the latest petition, the Ho Chi Minh City Tax Department said that from August 1 to August 27, the agency received a total of more than 8,808 applications.
Of these, 5,448 were personal income tax records from real estate transfers, 2,737 were in cases where no financial obligations arose (personal income tax from real estate transfers, registration fees, etc.). The remaining 346 were land use fee collection records for cases of land use right recognition and 277 were land use fee collection records for cases of land use purpose change.
Regarding these files, Mr. Le Hoang Chau - Chairman of Ho Chi Minh City Real Estate Association (HoREA) - proposed solutions to handle the backlog of files.
He requested the tax authority to immediately resolve 2,737 cases that do not incur financial obligations to the State. Because these cases do not incur personal income tax obligations from real estate transfers, registration fees, etc. because all of these cases are not legally entangled.
He also proposed classifying 5,448 personal income tax records due to real estate transfers to find appropriate solutions. HoREA representative requested the Ministry of Finance to issue a document providing professional guidance to handle these 5,448 records.
HoREA representative suggested that for transferors who record the price on the transfer contract equal to or higher than the house and land price regulated by the provincial People's Committee at the time of transfer, the tax authority will continue to resolve the calculation of personal income tax due to real estate transfer.
In case the tax authority detects signs of declaring a transfer price lower than the house and land price prescribed by the provincial People's Committee at the time of transfer, it shall request the parties to re-declare the transfer price and consider resolving the calculation of personal income tax due to real estate transfer as has been done in previous years.
For 346 records of land use fee collection when recognizing land use rights and 277 records of land use fee collection when changing land use purpose, Mr. Chau proposed to classify them into 2 cases.
In case the competent authority allows the provincial People's Committee to adjust the land price adjustment coefficient according to the provisions of the 2013 Land Law. At the same time, the land price list issued by the provincial People's Committee according to the provisions of the 2013 Land Law will continue to be applied until December 31, 2025 according to the provisions of Clause 1, Article 257 of the 2024 Land Law, the above 2 types of records (including 5,448 personal income tax records due to real estate transfer) will be resolved according to this provision.
In case of implementation according to the provisions of Clause 1, Article 257 of the 2024 Land Law, which allows the Provincial People's Committee to decide to adjust the land price list according to the provisions of this Law to suit the actual land price situation in the locality, HoREA requests that competent authorities in Ho Chi Minh City (as well as other localities) make efforts to soon issue the adjusted land price list in the next 1-2 weeks.
Source: https://dantri.com.vn/bat-dong-san/hang-nghin-ho-so-thue-dat-ton-dong-cuc-thue-tphcm-kien-nghi-hop-khan-20240917115241165.htm
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