According to voters' reflections in Ho Chi Minh City, when resolving dossiers for changing land use purposes to residential land, tax authorities apply inconsistently point c, clause 2, Article 10 of Resolution No. 254/2025/QH15 of the National Assembly and Article 6 of Decree No. 50/2026/ND-CP of the Government.
Some local tax authorities require this land use fee reduction policy to only apply to land plots recognized for land use rights for the first time.
For agricultural land in the same land plot with residential land, the tax authority requires the land plot to originate from garden or pond land to apply the policy.
Voters believe that this application method causes difficulties for people.
On the Information Portal, the Ministry of Finance said that the Ministry has issued Official Dispatch No. 7713/BTC-QLCS dated June 8, 2026, giving specific guidance to the Tax authorities of provinces and cities. According to regulations, the cases where preferential land use fees are applied include:
Garden land, pond land, and agricultural land in the same land plot with residential land are determined when land use rights are recognized.
Land originating from garden land, pond attached to residential land, but land users separate it to transfer land use rights.
The land originates from garden land, ponds attached to residential land, which the surveying unit separated into separate plots when measuring and drawing cadastral maps before July 1, 2014.
This land use fee calculation policy is applied once to a household or individual on a land plot of their own choice.
Implementing the direction, the Tax Department requested Ho Chi Minh City Tax Department to review and rectify promptly. On June 30, 2026, Ho Chi Minh City Tax Department issued Official Dispatch No. 7889/TPHCM-QLĐ sent to 29 grassroots Tax Sub-departments.
