According to statistics from the Ho Chi Minh City Tax Department, from August 1 to 30, 2024, 8,839 real estate records transferred cadastral information to tax authorities to calculate financial obligations, taxes and other related legal regulations such as land use fees, land rent, personal income tax from real estate transfers and land revenues...
Of these, there are 1,669 certificates, 284 land use purpose change records, 4,711 registration records (transfer, donation, inheritance) with financial obligations arising, and 2,229 registration records without financial obligations arising.
Thu Duc City has the most backlog of files, about 1,878 files, Hoc Mon District has 1,772 files, Cu Chi District has 1,095 files, Ho Chi Minh City Land Registration Office has 471 files, and the remaining districts also have nearly 400 backlog files.
According to the direction of the Ho Chi Minh City People's Committee on September 21, the tax authority will base on the current land price list (according to Decision 02/2020 of the Ho Chi Minh City People's Committee) multiplied (x) by the land price adjustment coefficient (the highest level is 3.5 according to Decision 56/2023 of the Ho Chi Minh City People's Committee) as the basis for calculation. This is the calculation method that the competent authorities in Ho Chi Minh City still apply before the effective date of the 2024 Land Law (August 1, 2024).
After the tax authority has calculated the financial obligations and other revenues of each file, the information from the tax authority will be sent to the file submitter. Based on that, the file submitter must complete the payment of the above amounts. Next, the people's real estate files will be processed (granted certificates, registered...) and the results will be returned.
The leader of the Ho Chi Minh City Tax Department said that immediately after the Ho Chi Minh City People's Committee issued document 5635 allowing the use of the current land price list to calculate taxes while waiting for the issuance of the new land price list, the Ho Chi Minh City Tax Department issued urgent instructions to tax branches in the area.
According to this directive, heads of tax departments must prioritize and focus resources to resolve land records received from August 1 as soon as possible. The Ho Chi Minh City Tax Department and tax departments in the area will work on Saturdays and Sundays to quickly resolve outstanding land records.
In addition, the Ho Chi Minh City Tax Department requires the heads of tax branches in the area to be responsible for organizing the processing of land records, not allowing any trouble, harassment, or negativity to arise.
Many people whose documents are stuck are still worried because the buyer and the bank do not have such "sympathy". Ms. Hong Ai, living in Thu Duc City, said that she had a real estate transaction since the beginning of August. She received a deposit and used the deposit to invest in another channel. Because at that time, she and the buyer agreed that after 30 days, the documents must be completed so that the home buyer can apply for a loan. And now she and the home buyer are "stuck" with the story of the land tax being stuck.
Because the bank has not yet agreed to disburse the loan to the home buyer, she cannot complete the investment and is afraid of being fined or even losing her capital contribution because no one is waiting any longer. Ms. Ai said she has asked for an extension and hopes that the tax authority will collect the tax soon next week and the land registration office will quickly complete the procedure to transfer the "pink book" to help her receive the loan disbursement from the bank soon.
