On the Government Portal, Ms. L.T.K in Gia Lai reported that before July 1, 2025, she was approved by the District People's Committee for a multi-purpose land use plan combined with commercial services on agricultural land. She has prepared a declaration to pay land rent according to the form in Circular No. 80/2022/TT-BTC and contacted the tax authority to submit.
However, the district tax authority (now the Gia Lai Provincial 3 Tax Department) refused to accept it on the grounds of no land lease decision, no land lease contract and not yet received the Land Transfer Certificate from the Agriculture and Environment agency.
Ms. K requested the authorities to consider and guide her to fulfill her declaration obligations to pay taxes in accordance with regulations.
On this issue, Gia Lai Provincial Tax Department has the following opinion:
According to the provisions of Decree No. 103/2024/ND-CP dated July 30, 2025 of the Government, the land lease records of individuals and households under the management authority of the Grassroots Tax.
According to the report results of the Gia Lai Provincial 3 Tax rates, the Tax rates received the tax declaration file from Ms. L.T.K and issued a Notice of payment on August 29, 2025 on the temporary collection of land rent, sent to her for implementation.
At the same time, the Grassroots Tax Department has sent a document to the People's Committee of the commune in the land lease area to request coordination in providing information about land to serve as a basis for managing land rent collection according to regulations.
