According to the provisions of Decision 72 recently issued by the City People's Committee, in cases where land users have to pay land use fees, land rents, and land use purpose conversion, calculated according to the land price in the land price list prescribed in Clause 1, Article 159 of the 2024 Land Law and Article 21, Article 43 of Decree 103, the land management agency shall check the dossier and submit to competent authorities to issue a decision on land allocation, land lease, land use purpose conversion, and decide on land use form conversion.
From the date of receipt of the decision, the land management agency or land registration organization is responsible for transferring the cadastral information of the land plot to the tax authority.
Based on the cadastral information transfer form within 5 working days, the tax authority determines the land use fee payable, notifies the land user of the deposit or sends the Information Transfer Form transfer agency.
For land users who must pay land use fees calculated according to land prices under Clause 1, Article 160 of the 2024 Land Law and Articles 21 and 43 of Decree No. 103, within 60 days from the time of land valuation, the land management agency shall prepare the dossier. In case the legal documents are strictly guaranteed after review, the land management agency will choose to organize land valuation (if any).
The land management agency shall fully inspect the content of the explanatory report on the development of specific land price plans; Develop a Submission on specific land price plans, a document proposing appraisal of specific land price plans; Submit to the Specific Land Price Appraisal Council to appraise specific land price plans within 30 working days from the date of receipt of the Explanatory Report and draft Land Valuation Certificate of the land valuation organization.
The Land Valuation Council appraises the land price plan and sends this appraisal document to the competent land management agency within 18 working days.
Within 20 days from the date of receipt of the document appraising the land price plan, the land management agency shall organize the collection, explanation, correction, and completion of the land price plan and submit it to the Chairman of the People's Committee at the competent level to decide on specific land prices.
The Chairman of the People's Committee at the competent level decides on specific land prices within 10 working days from the date of receipt of the land price plan dossier.
From the date of receipt of the decision approving land prices, the competent land management agency shall determine the time to calculate land use fees and land rents in cases of additional payment according to regulations (if any). After that, the competent land management agency or the land registration organization shall transfer the Information Transfer Form to the tax authority.
Within 7 working days from the date of receipt of the complete dossier, the tax authority shall determine the land use fee payable, issue a notice of land use fee payment and send it to the land user, the competent land management agency or the land registration organization.
For transitional regulations, in cases where there is a decision on land allocation, land lease, or land use purpose conversion issued by a competent authority but on the effective date of this regulation without a transfer of documents to determine financial obligations, the process of transferring financial obligations according to this decision shall continue.
This decision will officially take effect from June 18.
