Voters in Dong Nai city raised the situation of non-agricultural land tax collection still having errors, causing difficulties for both tax collectors and people.
When there are errors, taxpayers must adjust themselves at tax authorities. Voters proposed to consider and ensure synchronization of regulations between tax authorities and land registration agencies to avoid causing trouble and affecting people.
Answering this content, the Ministry of Finance said that in the past time, it has directed the Tax Department to drastically implement the modernization of tax management for non-agricultural land.
Implementing the direction of the Ministry of Finance, the Tax Department has requested provincial and city tax authorities to review and update information on ownership and obligations for non-agricultural land use tax, to avoid errors that affect taxpayers.
For cases where taxpayers incorrectly determine non-agricultural land use tax obligations, the Tax Department has upgraded the function on the eTax Mobile application to receive and respond to taxpayers' tax obligations problems electronically, in order to ensure the legitimate rights and interests of taxpayers in accordance with the law.
To thoroughly overcome this situation, the Ministry of Finance is and will focus on implementing key solutions:
Continue to thoroughly implement the connection and exchange of electronic information between tax authorities and the Department of Agriculture and Environment in determining financial obligations related to land.
Ensure 100% of dossiers are transmitted and received electronically, and information transferred to tax authorities is complete and accurate to determine financial obligations according to regulations.
Exploiting interconnected data on the status of financial obligation completion to serve the settlement of administrative procedures related to land.
At the same time, strengthen coordination in reviewing and standardizing land data and tax management data. Thereby contributing to improving the quality of management data, limiting errors in determining financial obligations, and creating favorable conditions for people and businesses when carrying out land procedures.
Continue to implement solutions to thoroughly review, compare and accurately update information on non-agricultural land use tax obligations on the management system; promptly detect and self-rectify errors under the responsibility of management agencies to avoid affecting taxpayers.
Voters in Dong Nai city also reflected that people authorized to collect non-agricultural tax in residential areas have not been paid support funds as a percentage of the total tax collected in 2025.
The delay in support payment affects the spirit and efficiency of task performance of the authorized collection force, because in reality there are still incurred travel expenses, gasoline and fees for tax collection work.
Voters proposed to review regulations, soon remove difficulties and obstacles to promptly pay support regimes to authorized collection forces at the grassroots level.
Regarding this content, the Ministry of Finance said that, based on Clause 2, Article 1 of Circular 21/2026/TT-BTC amending and supplementing a number of articles of Circular No. 80/2021/TT-BTC guiding the implementation of a number of articles of the Law on Tax Administration, dated June 30, 2026, the Tax Department issued Decision No. 934/QD-CT stipulating the level of authorized collection funds for 2025 and Decision No. 935/QD-CT stipulating the level of authorized collection funds for 2026.
The Tax Department has directed the Tax Departments of provinces and cities to urgently organize implementation according to regulations and authority.
