On April 22, 2024, the General Department of Taxation issued Official Letter No. 1666/TCT-CS regarding tax policies. Accordingly,
Failure to pay land rent and land use fees on time constitutes a violation of tax payment deadlines as stipulated in Article 55(3) of the Law on Tax Administration No. 38/2019/QH14 dated June 13, 2019, by the National Assembly, and Article 18(3) and (4) of Decree No. 126/2020/ND-CP dated October 19, 2020, by the Government. This behavior incurs late payment penalties as prescribed in Article 59 of the Law on Tax Administration and may be subject to enforcement measures for the execution of administrative decisions as stipulated in Article 124 of the Law on Tax Administration, but it is not considered an administrative violation subject to tax penalties as stipulated in Chapter XV, Section 2 of the Law on Tax Administration No. 38/2019/QH14.
- Regarding guidance on the dossier components to submit to competent authorities for issuing decisions to revoke land and the conditions for implementing land revocation: This falls within the guiding functions and tasks of the Ministry of Natural Resources and Environment as stipulated in Article 1 and Point g, Clause 6, Article 2 of Decree No. 68/2022/ND-CP dated September 22, 2022, by the Government.
