HoREA requested the Ministry of Finance to issue a document providing professional guidance to handle 5,448 personal income tax records due to real estate transfers remaining in Ho Chi Minh City.
On the afternoon of September 9, the Ho Chi Minh City Real Estate Association (HoREA) issued a document requesting coordination in handling the City People's Committee's difficulties in applying land price lists according to the 2024 Land Law.
It is expected that tomorrow (September 10), HoREA will have a working session with the Ministry of Natural Resources and Environment, the Economic Committee, the Judiciary Committee of the National Assembly; the Government Office, the Ministry of Finance, the Ministry of Justice, the Ministry of Construction, the Ministry of Planning and Investment, and the People's Committee of Ho Chi Minh City on the issues of the People's Committee of Ho Chi Minh City regarding the application of land price list according to the 2024 Land Law.
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| HoREA proposed that localities could continue to use the current land price list until December 31, 2025, while continuing to apply the land price adjustment coefficient (coefficient K). Photo: Le Toan |
Citing data from the Ho Chi Minh City Tax Department, according to HoREA, because the City People's Committee has not yet issued an adjusted land price list, more than 8,800 tax records have been pending since August 1, 2024 until now.
Of which, 5,448 personal income tax records due to real estate transfer and 2,737 records are in cases where no financial obligations arise to the State (personal income tax from real estate transfer, registration fees...).
In addition, there are 346 records of land use fee collection when recognizing land use rights and 277 records of land use fee collection when changing land use purposes.
Through research, HoREA proposed that the tax authority immediately resolve 2,737 cases in which personal income tax obligations do not arise from real estate transfers, registration fees, etc., because all of these cases are not legally entangled.
For 5,448 personal income tax records due to real estate transfers, HoREA proposed to classify them to have appropriate solutions.
Accordingly, the problem with these 5,448 files is due to having to comply with the provisions of Article 17 of Circular No. 92/2015/TT-BTC of the Ministry of Finance on the basis for calculating tax on income from real estate transfers, which is the transfer price for each time and the tax rate.
This Circular stipulates that the transfer price (including without construction works; with construction works on land, including houses and construction works formed in the future) is the price stated on the transfer contract at the time of transfer.
In case the land transfer contract does not state the land price or the land price on the transfer contract is lower than the price regulated by the provincial People's Committee, the land transfer price is the price regulated by the provincial People's Committee at the time of transfer.
HoREA believes that, over the past years, the City People's Committee has issued a floor price list for houses and land as a basis for considering each transfer price to calculate personal income tax and in fact, when the tax authority discovered signs of under-declaration of transfer prices, it requested the parties to re-declare, thus effectively preventing tax losses and raising awareness of tax obligations of taxable entities.
However, Circular No. 92/2015/TT-BTC also stipulates that in cases where the transfer contract does not state the price or the price on the transfer contract is lower than the land price prescribed by the provincial People's Committee at the time of transfer, the transfer price is determined according to the land price list prescribed by the provincial People's Committee at the time of transfer.
Currently, the City People's Committee has not issued an adjusted land price list, so the tax authority does not dare to deal with the above cases and has twice reported in writing to the City People's Committee.
Therefore, HoREA requested the Ministry of Finance to issue a document providing professional guidance to handle 5,448 personal income tax records due to real estate transfers remaining in Ho Chi Minh City.
In particular, for records in which the transfer parties record the price on the transfer contract equal to or higher than the house and land price prescribed by the provincial People's Committee, 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 regulated by the provincial People's Committee, it will 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 purposes, HoREA believes that it is necessary to make efforts to soon issue an adjusted land price list in the next 1-2 weeks to promptly resolve them.
In addition, HoREA also proposed that localities could be allowed to continue using the current land price list until December 31, 2025, while applying the land price adjustment coefficient (coefficient K), then 346 land use fee collection records when recognizing land use rights and 277 land use fee collection records when changing land use purposes (including 5,448 personal income tax records due to real estate transfers) would be resolved immediately.
HoREA believes that adjusting the land price list is necessary, but requests that the land price consulting unit and the drafting agency urgently review, "adjust", and determine the land prices of the draft adjusted land price list to be both in accordance with legal regulations and close to the actual situation of land prices in the City.
The early issuance will clear up 8,808 backlogs at tax authorities and apply land price lists to 11 cases as prescribed by the Land Law to promote economic development and social stability.
However, HoREA suggested reviewing the calculation method to ensure fairness.
Specifically, HoREA proposed to use the method of calculating the adjusted land price table by taking the actual compensation price at the routes approved by the City People's Committee as the standard and applying the comparison method to determine the land price of neighboring routes in the same area, or between areas in each district, county, and Thu Duc City.
This is to ensure fairness for individuals and households who will pay land use fees from August 1, 2024 to December 31, 2025, and will also pay the same amount, or if higher, it will not be too different from cases that have paid land use fees since the beginning of the year.
In terms of policy mechanisms, HoREA proposed that the land prices of the draft adjusted land price list should ensure fairness for individuals and households paying land use fees after July 31, 2024, which will be equivalent, or if higher, not too different from cases that have paid land use fees according to the 2024 land price adjustment coefficient and fully update the land prices that the City has compensated, supported, and resettled when the State reclaims land...
HoREA proposes not to use the method of calculating the adjusted land price table by multiplying land price table 02 by a coefficient to calculate all land prices in the draft adjusted land price table as in the case of the draft adjusted land price table of District 1, District 4 and District 5. At the same time, it is proposed to rebuild the draft adjusted land price table of these districts.
In addition, HoREA also proposed not to use the method of calculating the adjusted land price table by taking the land price table 02 multiplied by the coefficient to calculate uniformly for each group of routes in the draft adjusted land price table such as District 10, Phu Nhuan District and proposed to rebuild the draft adjusted land price table of these districts.
In addition, HoREA also proposed not to develop land prices of the draft adjusted land price list in 6 districts (including District 3, District 6, District 7, District 11, District 12, Binh Thanh District), 4 districts (including Hoc Mon, Cu Chi, Binh Chanh, Can Gio) and Thu Duc City. The highest land price in the draft adjusted land price list is higher than the highest level of the coefficient frame (K) for residential land according to Decision 11.
Source: https://baodautu.vn/batdongsan/horea-hien-ke-go-vuong-8808-ho-so-nha-dat-tai-tphcm-d224435.html
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