According to the reflected content, the Tax authority has issued a Notice of Initial Land Use Fee Payment according to Form No. 01a/TB-TSDĐ issued with Decree 103/2024/ND-CP.
After people discovered that the application of the money calculation regulations was incorrect and made recommendations, the Tax authority continued to issue notices of adjustment and supplementation to replace the previous notice.
However, the adjustment notice still had errors, so people complained. After determining that the complaint was grounded, the Tax authority canceled the issued notice and returned the dossier to the land management agency.
Readers request to clarify whether the Tax authority can cancel the land use fee payment notice or only adjust and supplement it according to Form No. 01a/TB-TSDĐ.
At the same time, readers also asked which cases the Tax authority was allowed to cancel the notice and return the dossier to the land management agency.
Answering this content, the Tax Authority in Hanoi City cited the provisions at point c, clause 4, Article 10 and clause 1, Article 12 of Joint Circular No. 88/2016/TTLT/BTC-BTNMT on dossiers, order and procedures for receiving and transferring dossiers to determine financial obligations for land of land users.
Accordingly, the dossier receiving agency is responsible for providing information and supplementary dossiers as requested by the Tax authority or financial agency when the dossier lacks information or has errors that affect the determination of financial obligations.
The Tax authority is responsible for receiving and checking dossiers transferred by the Land Registration Office. If errors are detected in the dossier or there is not enough basis to determine financial obligations, it is requested that the Land Registration Office determine or supplement information.
The Tax authority also cited Decision No. 2155/QD-TCT dated December 14, 2017 of the General Department of Taxation on the process of transferring and processing dossiers to determine financial obligations within the tax authority for revenues from land of individuals and households.
According to this regulation, when comparing data with the land registration agency, if errors belong to the land registration agency, the dossier is transferred back for adjustment and post-ajustment information is provided to the Tax authority. If errors belong to the Tax authority, the Tax authority makes adjustments and notifies the land registration agency.
For cases where a notice of financial obligations has been issued, if errors belong to the land registration agency, the person in charge of the land revenue management department shall report to the leaders of the Sub-Tax Department to cancel the old notice, re-determine financial obligations, issue a new notice to replace it and send it to the land registration agency and taxpayers to fulfill financial obligations.
In case errors belong to the Tax authority and a notice of financial obligations has been issued, the person in charge of the land revenue management department also reports to the leaders of the Sub-Tax Department to cancel the old notice, re-determine the financial obligations, issue a new notice to replace it and send it back to the land registration agency.
In addition, the tax authority in Hanoi City cited points b and c, clause 2, Article 21 of Decree 103/2024/ND-CP on the order of calculation, collection and payment of land use fees for households and individuals.
According to regulations, within 5 working days from the date of receiving complete and valid dossiers, the Tax authority shall calculate land use fees, issue a notice of land use fee payment and decide to reduce land use fees if eligible for reduction.
In case there is not enough basis to calculate land use fees and other payables, within 5 working days from the date of receipt of the dossier, the Tax authority must notify in writing the Land Registration Office or the agency with land management functions, and at the same time notify the District People's Committee if there is content requesting deduction of compensation, support, and resettlement funds to supplement the dossier. After receiving sufficient valid dossiers, the Tax authority must issue a notice of land use fee payment and a decision to reduce land use fees, if any, no later than 5 working days.
