What are the procedures for recording land levy debts for households and individuals by tax authorities in Vietnam?

Do tax authorities in Vietnam collect the land levy from households and individuals?

First of all, under Clause 44 Article 3 of the Land Law 2024, “land levy” is an amount of money payable to the State by a land user who is allocated land on which a land levy is imposed by the State or permitted the land repurposing, or in cases where the land use requires a land levy as prescribed by law

Additionally, Point b, Clause 2 Article 3 of the Law on Tax Administration 2019 stipulates as follows:

Definitions

In this Law, the undermentioned terms shall be defined as follows:

...

2. Other amounts payable to the state budget collected by tax authorities include:

a) Fees and charges prescribed in the Law on Fees and charges;

b) Land levies payable to the state budget;

c) Rents for land and water surface;

d) Payment for the mining permit;

dd) Payment for the water resources exploitation permit;

e) Amounts payable to the state budget derived from revenue from sale of property on lands, transfer of land use rights as prescribed in the Law on Management and use of public property;

g) Fines for administrative tax offences and customs offences;

h) Late payment interest and other revenues as prescribed by law.

...

The land levy paid to the state budget will be managed and collected by the tax authorities.

Thus, the tax authorities are responsible for collecting the land levy from households and individuals.

What are the procedures for recording land levy debts for households and individuals by tax authorities in Vietnam? (Image from Internet)

What are the procedures for recording land levy debts for households and individuals by tax authorities in Vietnam?

The entities subject to recording land levy debts shall comply with Clause 1 Article 22 of Decree 103/2024/ND-CP as follows:

Recording land levy debts

1. Entities eligible for recording land levy debts, the amount of land levy debt recorded, and the period for recording land levy debts shall comply with the regulations in the Decree on compensation, support, and resettlement when the State recovers land, Decree on granting certificates.

...

Additionally, the procedures for recording land levy debts for households and individuals by tax authorities shall be in accordance with Clause 2 Article 22 of Decree 103/2024/ND-CP as follows:

Step 1. Based on the debt recording period prescribed in the Decree on compensation, support, and resettlement when the State recovers land, Decree on granting certificates, households and individuals shall pay the remaining land levy debt to the state budget in one lump sum according to the provisions of the law on tax administration.

The state budget revenue agency, as stipulated by the law on tax administration, is responsible for collecting the remaining land levy debt according to the debt recorded on the certificate or the Notice from the tax authority and providing receipts to households and individuals.

Simultaneously, the agency shall transfer information about the collected amount from households and individuals to relevant agencies as prescribed.

The tax authority shall issue a Notice of confirmation of the completion of financial obligations related to the land levy using Form No. 03 in Appendix I issued with Decree 103/2024/ND-CP.

Step 2. After completing the payment of land levy debts as prescribed in point a of this clause, households and individuals shall submit a dossier including: the original certificate, the original receipt of land levy payment, or the original Notice of confirmation of the completion of financial obligations related to the land levy at the Land Registration Office or the land management agency or the one-stop-shop for cancellation of the land levy debt recorded on the certificate.

In case of loss or misplacement of the receipt, households and individuals shall go to the state budget revenue agency according to the provisions of the law on tax administration for confirmation of the land levy amount paid.

Step 3. The Land Registration Office or the land management agency or the one-stop-shop is responsible for reviewing and cross-checking the dossiers submitted by households and individuals to cancel the land levy debt recorded on the certificate and return the certificate to households and individuals within 01 working day from the date when households and individuals submit the dossier specified in point b Clause 2 Article 22 of Decree 103/2024/ND-CP.

What are the procedures for canceling the recorded land levy debts for households and individuals in Vietnam?

According to Clause 3 Article 22 of Decree 103/2024/ND-CP, the procedures for canceling the recorded land levy debts for households and individuals in Vietnam shall be as follows:

Step [1] Based on the debt recording period prescribed in the Decree on compensation, support, and resettlement when the State recovers land, Decree on granting certificates, households and individuals shall pay the remaining land levy debt to the state budget in one lump sum according to the provisions of the law on tax administration.

Step [2] The state budget revenue agency, as stipulated by the law on tax administration, is responsible for collecting the remaining land levy debt according to the debt recorded on the certificate or the Notice from the tax authority and providing receipts to households and individuals; simultaneously transferring information about the collected amount from households and individuals to relevant agencies as prescribed.

Step [3] The tax authority shall issue a Notice of confirmation of the completion of financial obligations related to the land levy using Form No. 03 in Appendix I issued with Decree 103/2024/ND-CP.

Step [4] After completing the payment of land levy debts as prescribed in point a of this clause, households and individuals shall submit a dossier including: the original certificate, the original receipt of land levy payment, or the original Notice of confirmation of the completion of financial obligations related to the land levy at the Land Registration Office or the land management agency or the one-stop-shop for cancellation of the land levy debt recorded on the certificate.

In case of loss or misplacement of the receipt, households and individuals shall go to the state budget revenue agency according to the provisions of the law on tax administration for confirmation of the land levy amount paid.

Step [5] The Land Registration Office or the land management agency or the one-stop-shop is responsible for reviewing and cross-checking the dossiers submitted by households and individuals to cancel the land levy debt recorded on the certificate and return the certificate to households and individuals within 01 working day from the date when households and individuals submit the dossier specified in point b Clause 3 Article 22 of Decree 103/2024/ND-CP.