The Ho Chi Minh City People’s Committee has issued Decision 72/2025/QD-UBND on the regulation of dossier transfer procedures for determining financial obligations related to land, which will take effect from June 18th.
Regarding land users who are required to pay land use fees, land rent, or land purpose conversion fees based on the land price framework as per Clause 1, Article 4 of this regulation, along with Articles 21 and 43 of Government Decree No. 103 on land use fees and land rent.
The land management agency shall examine the dossier and submit it to the competent authority for issuance of decisions on land allocation, land lease, land-use purpose conversion, and land-use form conversion. Upon receiving these decisions from the competent authority, the land management agency or the land registry organization is responsible for transferring land administrative information to the tax agency.
Within 5 working days from receiving the complete and valid dossier, the tax agency shall determine the land use fees to be paid, issue a notice of land use fee payment, and send it to the land user or forwarding agency as per regulations. If there is insufficient basis for calculating land use fees and other amounts payable, the tax agency must notify the land management agency or the land registry organization in writing within 5 working days of receiving the dossier.

Decision 72/2025/QD-UBND on dossier transfer procedures for determining financial obligations related to land, effective from June 18th.
After receiving a valid dossier, the tax agency must issue a notice of payment within 5 working days at the latest. Concurrently, they will establish a profile to monitor the collection and payment of land use fees as per regulations.
In cases where land users are required to pay land use fees based on specific land prices as per Clause 2, Article 4 of this regulation, along with Articles 21 and 43 of Government Decree No. 103 on land use fees and land rent.
Within 60 working days from the time of specific land price appraisal, the land management agency shall prepare the dossier. If the legal dossier is found to be comprehensive upon review, the land management agency will select an organization to conduct the land price appraisal (if applicable). Should the legal dossier be deemed incomplete, the land management agency will take the lead in coordinating with relevant units to complete it as per regulations.
The land management agency shall examine the content of the explanatory report on the construction of the specific land price plan, and then construct a dossier on the specific land price plan and a document requesting an appraisal of the specific land price plan. They will submit these to the Appraisal Council for appraisal of the specific land price plan within 30 working days from receiving the explanatory report and draft appraisal certificate from the organization conducting the land price appraisal.
The Appraisal Council shall appraise the specific land price plan and send the appraisal document to the land management agency within 18 working days. Within 20 days of receiving the appraisal document, the land management agency shall organize the reception, explanation, revision, and completion of the specific land price plan to be submitted to the Chairman of the People’s Committee of the competent authority for a decision on the specific land price.
For cases where the State allocates land with collection of land use fees or leases land, and the project implementer voluntarily advances compensation, support, and resettlement expenses to the unit or organization performing the task of compensation, support, and resettlement as per Clause 3, Article 4 of this regulation, and Clauses 2 and 3, Article 16 of Decree 103 on land use fees and land rent.
Within 30 working days, the People’s Committees of Thu Duc City and districts shall be responsible for reviewing and issuing written confirmation of the amount of compensation, support, and resettlement expenses deductible from land use fees to the tax agency for implementation. If the dossier is incomplete or contains errors, Thu Duc City and the district People’s Committees shall notify the land management agency in writing to supplement the information and dossier.
Within 7 working days of receiving the complete dossier as per regulations from Thu Duc City and the district People’s Committees, the tax agency shall calculate the land use fees payable and issue a notice of land use fee payment as per regulations.
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Within 60 working days from the date of the specific land price assessment, the competent land management agency shall prepare the dossier. If the legal dossier is found to be solid upon scrutiny, the land management agency shall select an organization to carry out the land price assessment.
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