Implementing Circular No. 40/2021/TT-BTC dated June 1, 2021 of the Ministry of Finance on Guidance on value added tax, personal income tax and tax management for business households and individual businesses, on April 13, 2022, the People's Committee of Huong Khe district issued Document No. 637/UBND-CCT on strengthening tax management for private housing construction and business households.
Accordingly, communes and towns are required to step up the dissemination of state regulations related to registration, declaration, and tax payment for private housing construction. That is the policy, but leaders of some communes in Huong Khe district have not focused on this field.
According to Mr. Le Duc Chuyen - Deputy Head of the Huong Khe - Vu Quang Inter-district Tax Team, in 2023, Huong Khe district only collected 295 million VND from private housing construction tax (mainly in Huong Khe town). In 2024, the whole district collected 390 million VND. Since the beginning of the year, the whole district has collected 214 million VND, but most of it is in Huong Khe town. Compared to other districts and cities in the province, this is a rather modest number.
According to regulations, before starting to build a new house, the homeowner must fully declare information such as construction drawings, usable area, construction value, and construction contractor so that the local tax advisory council can know and assess the tax payable for the project. The tax rate for each project also varies depending on the scale, area, and investment capital. The taxpayer is not the homeowner but the construction contractor.
Since the beginning of the year, some localities such as Ha Linh, Huong Binh, and Huong Tra have complied with this regulation quite well. Specifically, Ha Linh commune has collected 11 million VND from new housing construction tax from 3 households; Huong Tra commune has 2 households, the amount of 10 million VND; Huong Binh commune has collected 18.6 million VND from 4 households; other communes such as Dien My, Hoa Hai, and Huong Do have not yet collected any tax despite the recent construction work being quite heavy.
Mr. Tran Van T.'s household (village 2, Dien My commune, Huong Khe district) is one of 7 households in Dien My commune that recently built new houses but have not paid private housing construction tax.
"In September 2024, my new house, with an area of 300m2 and a value of 800 million VND, was completed and put into use. The contractor, Mr. T. (living in the same village), received the entire construction fee of 140 million VND but has not paid the tax yet. The reason is that from the time of construction to completion, no organization or individual has come to remind or notify the amount of tax to be paid" - Mr. Thanh said.
Explaining this issue, Mr. Hoang Xuan Tan - Chairman of Dien My Commune People's Committee admitted: Because the locality focuses on many parts of new rural construction, it has not been possible to implement the collection of private housing construction tax. Recently, on May 26, 2025, the commune also invited 7 households that have been and are building new houses to work to discuss tax payment.
The collection of private housing construction tax since the beginning of the year in Hoa Hai commune is similar. The 2-storey house of Ms. Dau Thi Thanh T. (village 6, Hoa Hai commune) was completed in early 2025, but until now no one has come to collect the construction tax.
“I only learned about the collection of private housing construction tax in early May 2025 when the Commune People's Committee invited me to a meeting. Therefore, it is difficult to collect the contractor's tax for my house now because after the construction is completed, they will take on the project elsewhere. It is easier to collect tax from the construction contractor when the construction starts or during the implementation process,” said Ms. Dau Thi Thanh T.
Head of the Huong Khe Inter-District Tax Team - Vu Quang Vuong Kha Quang said that the work of collecting taxes on individual housing construction in districts, towns and cities in the province has been carried out for quite a long time and systematically. In Huong Khe alone, there are many difficulties. Reality shows that any locality with strong government leadership will do very well, while any locality that is indifferent will not be able to do it.
Source: https://baohatinh.vn/vi-sao-thue-xay-dung-nha-o-tu-nhan-o-huong-khe-dat-thap-post289316.html
Comment (0)