On July 31, Director General of the General Department of Taxation Mai Xuan Thanh issued Official Dispatch No. 05 on the implementation of Land Law No. 31/2024/QH15 and Decree No. 103/2024/ND-CP dated July 30, 2024 of the Government regulating land use fees and land rents.
The telegram stated that on January 18, 2024, the 15th National Assembly passed the Land Law No. 31/2024/QH15, and on July 30, 2024, the Government issued Decree No. 103/2024/ND-CP regulating land use fees and land rents.
In order to promptly implement the provisions of the Land Law No. 31/2024/QH15 and Decree No. 103/2024/ND-CP dated July 30, 2024 of the Government mentioned above, the General Department of Taxation requests the Directors of the Tax Departments of the provinces and centrally-run cities to direct the Tax Departments and Sub-Departments, based on the provisions of the Land Law No. 31/2024/QH15 and Decree No. 103/2024/ND-CP dated July 30, 2024 of the Government, to urgently carry out the following tasks:
One is, Tax authorities at all levels shall widely and fully disseminate the contents of land use fee and land rent policies as prescribed in Land Law No. 31/2024/QH15 and Decree No. 103/2024/ND-CP dated July 30, 2024 of the Government to organizations, units, enterprises, households and individuals.
Specifically, in each tax management area, the tax authority proactively coordinates with press agencies, radio stations, television stations, branches of representative offices of the Vietnam Federation of Commerce and Industry (VCCI), etc. to organize propaganda and dissemination of the contents of the Land Law No. 31/2024/QH15 and Decree No. 103/2024/ND-CP dated July 30, 2024 of the Government.
At the same time, the tax authority proactively coordinates with the above-mentioned relevant agencies to develop implementation guidance documents. Land Law No. 31/2024/QH15 and Decree No. 103/2024/ND-CP dated July 30, 2024 of the Government, posting guidance documents on the Tax Department's website. Information dissemination must be regular and continuous in many forms, ensuring that taxpayers have access to and clearly understand the scope, subjects, time limits, procedures, and benefits when implementing new policies on land use fee collection and land rental fee collection.
Second, The head of the tax authority is responsible for assigning relevant departments within the tax authority to update, look up, review, check records, and urge implementation in accordance with the provisions of law.
Third, In case of any problems or difficulties during the implementation process, the Tax Department shall summarize and report the problems and propose and recommend (if any) to the General Department of Taxation for timely guidance on implementation.
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