Late payment for temporary projects

Nội dung bài viết

On March 13, 2024, the General Department of Taxation issued Official Dispatch No. 956/TCT-CS on late payment interest for projects that temporarily calculate land use fees and land rent for projects that do not have a specific land price above. province.

According to the provisions of law on tax administration, taxpayers who are late in paying tax compared to the deadline stated on the tax authority's notice must pay late payment interest according to regulations. Current laws on land use fee collection, land rent collection and tax management law do not have regulations on tax authorities issuing notices on provisional calculation of land use fees and land rent without an approval decision. Specific prices are based on the method of direct comparison, deduction... of the Provincial People's Committee.

In Article 3 of Decree No. 12/2024/ND-CP, there are regulations on transitional handling in cases where there has been a decision to allocate land, lease land, allow change of land use purpose, or allow conversion from From annual land lease to one-time land lease for the entire lease period, land use extension and land use term adjustment in cases where the specific land price has not been decided.

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