In August 2026, Tax Base 4 (Cam Ranh area) sent a document to Khanh Hoa Provincial Tax Department reporting on problems, and at the same time requesting guidance on handling cases that have issued notices of additional land use fees.
These are land use purpose conversion dossiers submitted by people before August 1, 2024. However, the decision allowing land use purpose conversion of the competent authority was issued after this time August 1, 2024.
The above move was made after Lao Dong Newspaper reflected the case "The court in Khanh Hoa declared the cancellation of 2 additional tax notices because there was no legal basis".
According to the content of the case, Mr. Le Van Hanh (born 1961, residing in Dien Khanh commune) sued Base 3 Tax related to the issuance of supplementary financial obligation collection notices.
The court determined that the tax authority's basis for Official Dispatch No. 12721/UBND-XDND dated November 11, 2024 of Khanh Hoa Provincial People's Committee to issue notices of additional financial obligation collection for Mr. Hanh was not in accordance with the provisions of the 2024 Land Law.
On that basis, the court declared the cancellation of supplementary payment notices of Base Tax 3. The case attracted public attention because in many localities in Khanh Hoa, similar cases also arose.
According to the report of Base 4 Tax, from the beginning of July 2026 to now, many households have contacted tax authorities to request adjustments to debts arising from supplementary tax obligation notices.
To date, there has been one case of sending a complaint and the tax authority is resolving it according to regulations. Base Tax No. 4 also assesses the possibility of further lawsuits being filed in court.
Through review, the unit determined that it had issued 118 notices of additional financial obligation collection for the above-mentioned group of land use purpose conversion dossiers, with a total additional land use fee of nearly 10.9 billion VND and registration fee of more than 90.6 million VND.
To date, 71 cases have paid to the State budget more than 3.7 billion VND in land use fees and nearly 37.8 million VND in registration fees. The remaining 47 cases have not paid, with land use fees of more than 7.19 billion VND and registration fees of nearly 52.8 million VND.
According to Tax Base 4, it is necessary to soon have a handling direction to create a basis for resolving taxpayers' applications, limit the occurrence of reflections, petitions, complaints or lawsuits in court, and at the same time avoid affecting the reputation of the Tax industry.
The unit proposed that Khanh Hoa Provincial Tax Department consider and direct handling of cases that have issued notices of additional land use fees so that tax units in the area have a basis for unified implementation.
At the same time, Base Tax No. 4 proposed to review Official Dispatch No. 12721/UBND-XDND dated November 11, 2024 of Khanh Hoa Provincial People's Committee and related legal regulations, on that basis, consider issuing a notice of cancellation for supplementary financial obligation collection notices that have been issued.
