On June 9, the Ho Chi Minh City Real Estate Association (HoREA) sent a document to the Prime Minister and the Ministry of Finance , commenting on the content of the draft proposal to amend Decree 103. The focus of HoREA's proposal is the amount of money that land users must pay in addition in case of delay in determining the price.
Specifically, draft Decree 103 still maintains the collection rate of 5.4%/year on the amount of land use fees and land rent payable, applicable to cases of delayed determination of land value. However, HoREA believes that this regulation should not be applied to the period before August 1, 2024.
HoREA proposed not to prescribe additional fees for the period of delay in determining land use fees before August 1, 2024.
According to the Association's analysis, in most cases, the delay in determining land use fees, land rents or additional land use fees, land rents is due to the state agency's delay in fulfilling its obligations, not the "fault" of the enterprise. In that case, the enterprise cannot be considered as late in paying to calculate the additional revenue. Penalizing the enterprise is only reasonable if the tax authority has issued a notice of payment but the enterprise fails to fulfill its financial obligations within the statutory time limit.
Mr. Le Hoang Chau - Chairman of HoREA analyzed that the 2024 Land Law only assigned the Government to regulate the amount of money that land users must pay additionally for the time when land use fees and land rents have not been calculated. However, Decree 103 added the calculation of additional revenue on the increased amount, calculated from the time of land allocation to the time of payment to the state budget.
According to Mr. Chau, such a regulation causes the additional amount to be calculated back from the time of the land allocation decision, instead of the time the tax authority issues the payment notice. This is not suitable in terms of legal basis and is also unreasonable in terms of the nature of financial obligations.
Notably, HoREA believes that there is no legal basis to require land users to pay additional fees for the period from the time of land allocation until before August 1, 2024, because at that time the 2024 Land Law will not take effect.
Therefore, HoREA proposed to amend Decree 103 in the direction of not prescribing additional fees for the period before August 1, 2024, but only applying to cases of delayed determination of land use fees and land rents occurring after the law takes effect.
“We propose to only determine the additional amount for the period of delay in determining land use fees and land rent paid in one lump sum for the entire rental period from August 1, 2024 to the time of the tax authority's notice of payment, minus the 180-day period which is the deadline for the competent People's Committee to issue a land price decision according to regulations,” Mr. Chau stated.
Duy Loc
Source: https://doanhnghiepvn.vn/kinh-te/de-xuat-bo-quy-dinh-nguoi-su-dung-dat-phai-nop-tien-bo-sung-do-chua-xac-dinh-gia-dat/20250610104956635
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