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 a new land price list, information from the Ho Chi Minh City Tax Department said that it had urgently directed tax branches in the area to concentrate resources to resolve as soon as possible land records received from August 1.
It is known that the Ho Chi Minh City Tax Department and tax branches in the area will work on Saturdays and Sundays to quickly resolve outstanding land records. The Ho Chi Minh City Tax Department also requires the heads of tax branches in the area to be responsible for organizing the processing of land records, not allowing trouble, harassment, and negativity to arise.
A recent report from the Ho Chi Minh City Tax Department sent to the City People's Committee said that from August 1 to 27, the agency had a backlog of more than 8,800 real estate files pending processing related to financial obligations. Of these, there were 364 files for recognition of land use rights, 277 files for conversion of land use purposes, 5,448 files for real estate transfers, and 2,737 files that did not generate financial obligations (personal income tax from real estate transfers, registration fees, etc.). These files have not been processed because the tax agency is waiting for instructions on new calculation methods after the 2024 Land Law and Decree No. 103/2024/ND-CP take effect from August 1.
After many requests from the Ho Chi Minh City Tax Department, on September 21, Vice Chairman of the Ho Chi Minh City People's Committee Bui Xuan Cuong signed and issued an official dispatch on resolving financial obligations and land taxes during the time the city has not yet issued a decision to amend and supplement Decision No. 02/2020 of the Ho Chi Minh City People's Committee regulating the land price list according to Clause 1, Article 257 of the 2024 Land Law.
Accordingly, the city approves the use of the land price list issued under the 2013 Land Law as implemented before August 1 (land price list according to Decision No. 02/2020 multiplied (x) by the land price adjustment coefficient according to Decision No. 56/2023 of the Ho Chi Minh City People's Committee) to resolve financial obligations and land taxes in the period from August 1 until the issuance of the Decision amending and supplementing Decision No. 02/2020.
The Ho Chi Minh City People's Committee assigned the City Tax Department, according to its functions and tasks, to coordinate with the Department of Natural Resources and Environment, the Department of Finance and related units to implement the settlement of outstanding land records arising from August 1 in accordance with the law on calculating financial obligations, taxes and other relevant legal regulations (land use fees, land rents, personal income tax from real estate transfers and land revenues).
So after nearly 2 months of waiting, until now, the people's real estate records have been resolved. However, there are still many concerns of the people about thousands of other pending records due to procedural problems according to the new law, extending the processing time from August 1 to nearly 2 months without completion.
For example, Mr. Le Thanh, residing in Binh Chanh, asked the question, his family submitted the application for land use extension since the beginning of August 2024 with all legal conditions allowed, hoping to transfer the residential land in time. But up to now, Binh Chanh district has not resolved it because it is waiting for the implementation guidance process according to the new law.
"So if I don't transfer my land in time for the announcement of the new land price list by Ho Chi Minh City, it's not my fault, and how will thousands of other people who are in the same situation be handled so that people don't suffer losses? I recommend that Ho Chi Minh City has a roadmap for implementation and announces it in advance, creating conditions for people to prepare," Mr. Thanh raised the issue.
