Difficulties in land use fee policy

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On May 10, 2024, the General Department of Taxation issued Official Letter No. 1981/TCT-CS on difficulties in determining late payment fees of the company.

According to legal regulations, land use fees and registration fees are amounts paid according to the notice of the tax authority. Taxpayers who pay taxes late compared to the deadline stated in the notice of the tax administration must pay taxes and late payment fees according to the legal regulations on tax administration. In the case of the Resort Zone project, which was allocated land in 2011, there was a dossier submitted to the Land Use Right Registration Office, but until August 15, 2019, the tax authority only received a full set of dossiers with the seal of the Land Registration Office, it is suggested that the tax authority coordinate with the environmental resource agency, local authorities to review the dossier, determine the subjective and objective reasons for the delay in tax notification and handle according to the regulations in Article 20 of Decree No. 45/2014/ND-CP and the above legal regulations. On that basis, it is suggested that the Provincial Tax Department base on the legal regulations on collecting land use fees by period and the actual implementation situation for the Project to implement according to the regulations of the law.


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