Citizens conducting transactions at the Ho Chi Minh City Tax Department |
According to the directive on implementing Decision 79/2024 of the Ho Chi Minh City People’s Committee, sent to the tax branches and professional departments, the Ho Chi Minh City Tax Department noted that from August 1st, when determining the financial obligations of households, there will be no distinction made between land prices within or outside the limit, and no consideration given to values exceeding VND 30 billion. There will also be no cases of applying specific land prices.
Regarding the timing of land use fee and land rent (in cases of changing land use purpose or recognizing land use rights), it will be implemented in accordance with the provisions of Clause 3, Article 155 of the 2024 Land Law and Decision 79/2024 of the Ho Chi Minh City People’s Committee.
The Ho Chi Minh City Tax Department also noted that by the end of October 30th, the tax branches in the area will lock the receipt of dossiers for determining financial obligations related to land on the electronic inter-agency public service system.
Subsequently, the tax authority will proceed to determine the financial obligations of land-related dossiers in accordance with Decision 79/2024/QD-UBND, which promulgates the new land price list in Ho Chi Minh City, effective from October 31st.
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