The Phan Thiet - Ham Thuan Inter-district Tax Team (now Lam Dong Province 6 Tax Center) announced that it had received Transfer Form No. 452/PC-CT dated May 30, 2025 from the Tax Department regarding Ms. H. Yen's questions related to land tax policy.
Ms. Yen said that on March 18, 2024, she submitted an application for a land use right to the Phan Thiet City Land Registration Office. Then, on June 6, 2024, she received a notice of financial obligations. Because the land use tax amount was too high, she could not afford to pay, so she submitted a request to withdraw the application. On July 1, 2024, the Phan Thiet City Land Registration Office issued a document approving her withdrawal of her application.
However, even though the documents have been withdrawn, her financial obligations have still been recognized by the tax authority. On March 4, 2025, Ms. Yen submitted a petition to the Phan Thiet - Ham Thuan Inter-district Tax Team requesting to cancel this tax obligation. On May 16, 2025, the Tax Team issued a document not accepting her request.
Ms. Yen raised many questions, emphasizing that she had been approved to withdraw her application, meaning that the application was no longer valid and tax obligations had not really arisen. She said: "There is no legal document prohibiting people from withdrawing documents after receiving a notice of tax obligations", and proposed to erase the "in reality not arising" tax debt.
However, according to the review of the tax authority, the content that Ms. Yen reflected was responded to in Official Dispatch No. 2194/PTH-QLTK dated May 16, 2025. In which, the Phan Thiet - Ham Thuan Inter-district Tax Team cited Clause 1, Article 63 of Decree No. 43/2014/ND-CP to affirm that financial obligations on land are determined by the tax authority based on cadastral information provided by the Land Registration Office in cases of eligibility.
The document clearly stated that at the time the Phan Thiet City Land Registration Office sent the Land Information Transfer Form to the tax authority, Ms. Yen's land records had been determined to be eligible and had to fulfill financial obligations according to regulations.
The Tax Team emphasized that although the dossier was later withdrawn, financial obligations had been formed in accordance with legal regulations and could not be canceled. At the same time, the tax authority said: "There is no legal basis to cancel financial obligations that have been issued in accordance with regulations, even though the Land Registration Office has not issued a Certificate".
The tax authority also said that it had issued tax notice No. LTB2471501-TK000626/TB-CCT dated June 6, 2024 related to land plot No. 553, map sheet No. 43, Phu Thuy ward, Phan Thiet city - and said that this notice is still valid.
