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Ministry of Finance: To strengthen the management of land use levy collection in Vietnam

Nguyễn Thị Diễm My

14:16, 26/10/2022

The Ministry of Finance of Vietnam has Official Dispatch 10764/BTC-TCT dated October 19, 2022 on strengthening land use levy management.

According to Vietnam's Official Dispatch 10764/BTC-TCT, the Ministry of Finance of Vietnam proposes tax departments of provinces and cities to implement the following tasks:

- Organizing the review of organizations and individuals implementing investment projects that have incurred land use levy payable locally;

Issuing the Notice of Payment of Land Use Levy for Projects that are more than 05 working days from the Date of Receipt of the Land Price Approval Decision of the Provincial People's Committee

In the event that after notifying the land use levy, the tax authority receives a written confirmation of the amounts deducted from the payable land use levy, the Tax Department shall base itself on the written determination of the amount to be deducted from the payable land use levy to adjust the notice of collection and late payment interest (if any) to ensure the interests of the taxpayer.

- Continuing to supervise and urge the management of the collection of land use levy into the budget and handling violations in accordance with the law in Vietnam (if any).

- If there is any problem arising, the Tax Department is requested to promptly report to the Provincial People's Committee to direct relevant agencies to promptly coordinate with tax authorities in budget collection management.

More details can be found in Vietnam's Official Dispatch 10764/BTC-TCT dated October 19, 2022.

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