(NLDO) - By the end of October 30, the tax authority in Ho Chi Minh City will close the books and stop receiving records to determine financial obligations regarding land on the electronic interconnected system.
People transact at the Ho Chi Minh City Tax Department
According to the document guiding the implementation of Decision 79/2024 of the Ho Chi Minh City People's Committee sent to tax branches, professional departments..., the Tax Department noted that from August 1, when determining household financial obligations, there will be no distinction between land prices within and outside the limit; values greater than 30 billion VND will not be considered, and there will be no more cases of applying specific land prices.
Regarding the time of calculating land use fees and land rent (in case of changing land use purposes and recognizing land use rights), it shall be implemented according to the provisions of Clause 3, Article 155 of the 2024 Land Law and Decision 79/2024 of the Ho Chi Minh City People's Committee.
The Ho Chi Minh City Tax Department also noted that by the end of October 30, local tax branches will close the books to receive documents determining financial obligations regarding land on the electronic interconnected system.
After that, the tax authority will determine the financial obligations of the land records according to Decision 79/2024/QD-UBND regulating the new Land Price List in Ho Chi Minh City, effective from October 31.
Source: https://nld.com.vn/het-ngay-nay-nganh-thue-tp-hcm-ngung-nhan-ho-so-dat-dai-196241030122932775.htm
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