The Ho Chi Minh City People’s Committee has issued Decision 72/2025/QD-UBND on the procedure for transferring dossiers on financial obligations related to land, which will take effect from June 18.
For cases where the land user is required to pay land use fees, land rent, or land use purpose conversion fees according to the land prices specified in Clause 1, Article 4 of this regulation, and Articles 21 and 43 of Government Decree No. 103 on land use fees and land rent.
The land management authority shall examine the dossier and submit it to the competent authority for issuance of a decision on land allocation, land lease, land use purpose conversion, or land use form conversion. Within five days of receiving the decision on land allocation, land lease, or land use purpose conversion from the competent authority, the land management authority or the land registration organization shall be responsible for transferring land administrative information to the tax authority.
Within five working days from the date of receipt of the valid dossier, the tax authority shall determine the land use fee to be paid, land rent, the amount of land use fee reduction, issue a notice of land use fee payment, and a decision on land use fee reduction (if applicable) according to regulations and send it to the land user or send it to the agency that transferred the information as prescribed.
If there is insufficient basis to calculate the land use fee and other amounts payable, within five working days from the date of receipt of the dossier, the tax authority must notify in writing to the land management authority or the land registration organization responsible for transferring land administrative information and notify in writing to the People’s Committee of Thu Duc City and the districts (in case there is a request for deduction of compensation, support, and resettlement expenses) to supplement the dossier.
 Decision 72/2025/QD-UBND on the procedure for transferring dossiers on financial obligations related to land, effective from June 18. |
Upon receipt of a valid dossier, the tax authority must issue a notice of payment no later than five working days and simultaneously establish a dossier to monitor the collection and payment of land use fees as prescribed.
For cases where the land user is required to pay land use fees according to the specific land prices specified in Clause 2, Article 4 of this regulation, and Articles 21 and 43 of Government Decree No. 103 on land use fees and land rent.
Within 60 working days from the date of specific land price appraisal, the land management authority shall prepare the dossier. If the legal dossier is found to be solid during the review, the land management authority shall select an organization to appraise the land price (if any). If the legal dossier is not solid, the land management authority shall coordinate with relevant units to complete the dossier as prescribed.
The land management authority shall examine the content of the explanatory report on the construction of the specific land price scheme; develop a report on the specific land price scheme, a document requesting appraisal of the specific land price scheme; and submit it to the Appraisal Council for appraisal of the specific land price scheme within 30 working days from the date of receipt of the explanatory report and draft appraisal report on land price of the organization performing land price appraisal.
The Appraisal Council shall appraise the land price scheme and send the appraisal document to the land management authority within 18 working days.
Within 20 days from the date of receipt of the appraisal document of the land price scheme, the land management authority shall organize the reception, explanation, correction, and completion of the land price scheme and submit it to the Chairman of the People’s Committee of the competent authority for decision on the specific land price within 10 working days from the date of receipt of the dossier on the specific land price scheme.
For cases where the State allocates land with collection of land use fees, leases land, and the project investor voluntarily advances compensation, support, and resettlement expenses to the unit or organization performing the task of compensation, support, and resettlement as prescribed in Clause 3, Article 4 of this regulation and Clauses 2 and 3, Article 16 of Decree No. 103 on land use fees and land rent.
Within 30 working days, the People’s Committees of districts and Thu Duc City shall be responsible for reviewing and issuing written confirmation of the amount of compensation, support, and resettlement expenses deducted from land use fees to the tax authority for implementation. The deduction of the advanced amount from land use fees or land rent shall be done.
In case the dossier is incomplete or incorrect, the People’s Committee of Thu Duc City and the districts shall notify the land management authority in writing to supplement the information and dossier.
Within seven working days from the date of receipt of the full dossier according to the regulations from the People’s Committee of Thu Duc City and the districts, the tax authority shall be responsible for calculating the land use fee to be paid and issuing a notice of land use fee payment according to regulations.
Duy Quang
– 09:14 12/06/2025
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