The dispatch states: On January 18, 2024, the 15th National Assembly passed Law No. 31/2024/QH15 on Land. On July 30, 2024, the Government issued Decree No. 103/2024/ND-CP on land use fees and land rental fees. To promptly implement the provisions of Law No. 31/2024/QH15 and Government Decree No. 103/2024/ND-CP dated July 30, 2024, the General Department of Taxation requests the Directors of Provincial and City Tax Departments to direct departments and tax sub-departments to promptly carry out the following tasks based on the provisions of Law No. 31/2024/QH15 and Government Decree No. 103/2024/ND-CP dated July 30, 2024:

Firstly, tax authorities at all levels shall organize extensive and comprehensive propaganda on land use fees and land rental fees as prescribed in Law No. 31/2024/QH15 and Government Decree No. 103/2024/ND-CP dated July 30, 2024, to organizations, units, enterprises, households, and individuals. Specifically:

• In each tax management area, tax authorities shall proactively cooperate with mass media agencies, radio stations, television stations, branches of the Vietnam Chamber of Commerce and Industry (VCCI), etc., to organize propaganda and disseminate the contents of Law No. 31/2024/QH15 and Government Decree No. 103/2024/ND-CP dated July 30, 2024.
• Develop guidelines for implementing Law No. 31/2024/QH15 and Government Decree No. 103/2024/ND-CP dated July 30, 2024, and post the guidelines on the tax department’s electronic website.
• Propaganda information must be regular and continuous in various forms to ensure that taxpayers can access and understand the scope, subjects, time limits, procedures, and benefits when implementing the new policy on land use fee collection and land rental fee collection.

Secondly, the head of the tax authority is responsible for assigning relevant departments within the tax authority to update, search, review, and inspect dossiers, and urge implementation in accordance with the law.

Thirdly, in case of any difficulties or obstacles arising in the implementation process, the Tax Departments shall summarize and report the problems and propose suggestions (if any) to the General Department of Taxation for timely guidance.

The General Department of Taxation requests the Directors of Provincial and City Tax Departments to focus on directing and seriously implementing this. 

Enclosure: Công điện của TCT triển khai Luật Đất đai.pdf