According to the Ho Chi Minh City Tax Department, there are 8,808 outstanding tax records arising from August 1, 2024 to date, including 5,448 personal income tax records due to real estate transfers and 2,737 records in cases where no financial obligations arise to the State (personal income tax from real estate transfers, registration fees, etc.), 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.
Speaking to a reporter from Lao Dong Newspaper, Mr. Le Hoang Chau, Chairman of the Ho Chi Minh City Real Estate Association, said that land records related to financial obligations being blocked have greatly affected those who need to carry out land procedures.
Therefore, Mr. Le Hoang Chau proposed a solution to handle thousands of pending cases.
Accordingly, the Association requested the Ho Chi Minh City Tax Department to direct tax branches to immediately resolve 2,737 files in cases where there are no 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 files are not legally entangled.
For 5,448 personal income tax records due to real estate transfers, the Association proposed to classify them for appropriate solutions.
According to Article 17 of Circular No. 92/2015/TT-BTC, in case 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.
Meanwhile, at present, the Ho Chi Minh 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 (mentioned) and has twice sent written reports to the Ho Chi Minh City People's Committee.
Therefore, the Association proposes that the Ministry of Finance issue a document providing professional guidance to handle 5,448 personal income tax records that have been pending since August 1, 2024. The handling of personal income tax records due to real estate transfers, where the transferors record the price on the transfer contract equal to or higher than the house and land price prescribed by the provincial People's Committee at the time of transfer, the tax authority will continue to resolve the calculation of personal income tax.
Except in cases where 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, the tax authority shall request the parties to re-declare the transfer price and consider settling the calculation of personal income tax due to real estate transfer as has been done in previous years.
Regarding 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 that are still pending, the Ho Chi Minh City Real Estate Association also proposed a solution. According to the Association's proposal, 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 as the land price list issued by the provincial People's Committee according to the provisions of the 2013 Land Law is continued to be applied until December 31, 2025 according to the provisions of Clause 1, Article 257 of the 2024 Land Law, the above pending records 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, allowing 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, the Association recommends that competent authorities in Ho Chi Minh City must make efforts to soon issue the adjusted Land Price List in the next 1 or 2 weeks to resolve thousands of backlogs at the Tax Department.
