On May 24, 2024, the General Department of Taxation issued Official Letter No. 2202/TCT-CS on answering the land use fee policy.
Regarding this issue, the General Department of Taxation has the following opinion: Pursuant to the law, the Department of Taxation bases on the provisions in Clause 2, Article 22 of the Law on Tax Administration No. 38/2019/QH14 to guide taxpayers to implement in accordance with the provisions of law. In case the tax authority does not have enough information and basis to determine the project's financial obligations regarding land use fees, the tax authority shall request a written opinion from the natural resources and environment agency to determine the finance obligation in accordance with the provisions of law.
In case of problems related to the order and procedures for coordination between local authorities, the Tax Department is requested to report to the Provincial People's Committee for guidance on implementation.
