Direction of the Chairman of Nghe An Provincial People's Committee on implementing the Law on non-agricultural land use tax

(Baonghean.vn) - From January 1, 2012, the Law on Non-agricultural Land Use Tax will replace the Land Tax Ordinance. This tax law is of utmost importance, affecting the lives of the people, all organizations, individuals and households nationwide.

In order to achieve good results in implementing the Law on Non-agricultural Land Use Tax in Nghe An province, on December 30, 2011, the Chairman of the Provincial People's Committee issued Directive No. 33/2011/CT-UBND directing departments, branches, People's Committees of districts, cities and local units to coordinate in implementing the Law on Non-agricultural Land Use Tax; Proactively coordinate with the Department of Information and Communications, press and radio agencies, promptly propagate the new contents of the Law on Non-agricultural Land Use Tax, Decree and Circular guiding implementation. Provide propaganda content suitable for each different target group and through rich and diverse forms of propaganda continuously during the implementation process; Coordinate with the People's Committees of districts and cities to notify each organization, individual and household of the tax policy content that will be applied from January 1, 2012; At the same time, organize training for tax officers and commune, ward and town officials directly responsible for tax collection on non-agricultural land use tax policies to ensure proper and timely implementation of the Law on non-agricultural land use tax; Announce hotlines at the Tax Department Office and District Tax Branches to regularly review and grasp difficulties in the implementation process.

The Provincial Tax Department is responsible for: Strictly implementing the responsibilities and powers of the tax administration agency as prescribed in the Law on Tax Administration, the Law on Non-agricultural Land Use Tax and the instructions and directions of the Ministry of Finance and the General Department of Taxation on the organization and implementation of the Law on Non-agricultural Land Use Tax.

Act as the focal point for synthesizing, advising and proposing to the Provincial People's Committee to direct the implementation of the Law on Non-agricultural Land Use Tax; proactively develop a specific plan for unified implementation throughout the province under the guidance of the Ministry of Finance and the General Department of Taxation and in accordance with the actual socio-economic conditions and customs in the province, ensuring the implementation of the Law on Non-agricultural Land Use Tax achieves the best results.

Organize and implement propaganda and training activities for 100% of cadres and civil servants in the unit, departments, local authorities and organizations, individuals and households using land.

Implement the announcement of the hotline of the Tax Department and Tax Branches to regularly grasp difficulties and answer taxpayers' questions via the hotline; coordinate with competent agencies to promptly handle difficulties arising in the process of deploying and implementing the Law; promptly report to the Provincial People's Committee, the Ministry of Finance and the General Department of Taxation to resolve issues beyond their authority.

Actively coordinate with the Provincial Party Committee's Propaganda Department, the Department of Information and Communications, the Department of Justice, the Provincial Fatherland Front, Nghe An Newspaper, Radio and Television, and relevant state agencies to organize propaganda in various, diverse, continuous, and extensive forms on the content of the Law, especially emphasizing the new points of the Law on Non-agricultural Land Use Tax compared to the Ordinance on Housing and Land Tax so that organizations, individuals, and households in the area can grasp and understand the content of the new Tax Law; propagate and mobilize people to implement and supervise the implementation of the Law on Non-agricultural Land Use Tax.

Coordinate with the Department of Natural Resources and Environment, People's Committees of districts, cities and towns in receiving land data to serve the management of non-agricultural land use tax, ensuring timely and accurate tax calculation from January 1, 2012.

Direct the Tax Departments of districts, towns and cities to base on the instructions of the Ministry of Finance and the Provincial People's Committee to proactively develop implementation plans and report to local Party committees and authorities for implementation decisions.

Based on the data being managed, review and classify taxpayers as enterprises and economic organizations using taxable land to have appropriate propaganda measures to each enterprise and economic organization. Guide organizations, individuals and households using taxable non-agricultural land to review the taxable land area to declare and pay tax on non-agricultural land use from January 1, 2012.

Perform well the duties of a standing member of the Steering Committee for implementing the Law on Non-agricultural Land Use Tax in Nghe An province in Decision No. 5358/QD-UBND-TM dated December 9, 2011 of the People's Committee of Nghe An province.

The Department of Natural Resources and Environment is responsible for: Urgently completing the land database of the province according to Directive No. 1474/CT-TTg dated August 24, 2011 of the Prime Minister; Official Dispatch No. 7116/UBND.DC dated November 21, 2011 of the Provincial People's Committee on implementing a number of urgent tasks and solutions to rectify the issuance of Certificates of land use rights, house ownership rights and other assets attached to land and building a land database.

Review the regulations on land use limits issued for each period as the basis for calculating non-agricultural land use tax; propose amendments and supplements to necessary contents (if any) to ensure compliance with the Law on Non-agricultural Land Use Tax and relevant legal provisions.

Review organizations that are using land that are allocated land for business purposes with land use fees and the status of granting land use right certificates; organizations that are allocated land to implement new urban area projects, housing projects, and industrial park technical infrastructure projects with land use fees; subjects that rent land for production and business purposes in the province and the results of signing land lease contracts, ensuring that 100% of subjects that are using leased land must have land lease contracts.

Pursuant to the guidance of the Ministry of Natural Resources and Environment, the district-level Department of Natural Resources and Environment shall determine the area of ​​land used for the wrong purpose, the area of ​​encroached land, and the area of ​​unused land in accordance with regulations to transfer to the Tax authority as the basis for tax calculation in accordance with the provisions of the Law on Tax on Non-agricultural Land Use.

Complete the Land Price List in the province in 2012, ensuring full prices for each land location, land type, and land plot to serve the calculation of non-agricultural land use tax in accordance with current regulations.

The Department of Finance is responsible for: Reviewing the issuance of decisions on land rental prices for land lessees under its authority so that land lessees with land rental prices can follow the steps to sign land rental contracts with the Department of Natural Resources and Environment.

Review the Land Price List issued in the province, carry out appraisal responsibilities to ensure that when issuing the land price list from 2012, there is full information on prices according to land plot location to serve the calculation of non-agricultural land use tax in accordance with current regulations.

Regularly monitor the price fluctuations of land types in the area, propose to determine land prices close to market prices to recommend the Provincial People's Committee to consider, direct implementation, and serve as a basis for calculating non-agricultural land use tax.
Balance and allocate annual budget for the Provincial Tax Department to organize and implement the Law on Non-agricultural Land Use Tax.

The Department of Planning and Investment and the Department of Construction are responsible for: Coordinating with tax authorities in providing and exchanging information on contents related to business registration, merger, division, separation, dissolution, bankruptcy of enterprises, construction planning, information on planning adjustments that units with land use projects have to strengthen management and support taxpayers in tax declaration, tax calculation, and tax payment according to the provisions of the Law on Non-agricultural Land Use Tax; propagating to new enterprises when granting business registration, granting certificates of ownership of houses and assets on land to know their rights and obligations in implementing the Law on Non-agricultural Land Use Tax.

Provincial Radio and Television Station, Nghe An Newspaper, Department of Justice, Department of Information and Communications of the Province are responsible for:

The Department of Information and Communications and the Department of Justice are responsible for coordinating with tax authorities in disseminating the Law on Non-agricultural Land Use Tax; new contents of the Law on Non-agricultural Land Use Tax compared to the Ordinance on Housing and Land Tax.

Nghe An Provincial Radio and Television Station shall arrange appropriate broadcasting time and adequate duration to propagate and popularize the Law on Non-agricultural Land Use Tax; Nghe An Newspaper and Nghe An Provincial Electronic Information Portal shall disseminate and post propaganda publications, introduce content and news articles reflecting the implementation of the Law on Non-agricultural Land Use Tax and related issues;

- Coordinate with tax authorities to commend organizations and individuals who effectively implement the Law on Tax on Non-agricultural Land Use; reflect and strongly criticize violations of tax laws in general and the Law on Tax on Non-agricultural Land Use in particular.

The People's Committees of districts, towns and cities are responsible for: Establishing a Steering Committee to implement the Law on Non-agricultural Land Use Tax in the locality, with the Chairman of the People's Committee as Head of the Committee, the Head of the Tax Branch as Permanent Deputy Head, with members being Leaders of departments, units and agencies under the People's Committees of districts, cities and towns.

Direct relevant organizations and individuals to effectively carry out propaganda, dissemination and implementation of the Law on Non-agricultural Land Use Tax.

Direct relevant local agencies to coordinate with tax authorities in implementing the Law on Non-agricultural Land Use Tax; inspect the implementation of tax laws in general and the implementation of the Law on Agricultural Land Use Tax in the area.

Direct the Department of Natural Resources and Environment under the authority to coordinate with the Tax Department in determining information related to the taxable land plot of the taxpayer such as land area, land location, price of 1 m2 of land... to serve as the basis for tax calculation. Provide full information and data on the land situation in use of all individuals and households subject to non-agricultural land use tax.

Other departments, branches, sectors and organizations are responsible for: Directing the dissemination, popularization and implementation of the Law on Non-agricultural Land Use Tax within the scope of their agencies, organizations and sectors; coordinating with tax authorities to implement decisions on handling violations of the Law on Non-agricultural Land Use Tax.

Taxpayers are responsible for: Accurately declaring on the Tax Declaration information related to the taxpayer such as: name, ID number, tax code, tax notice receiving address; Information related to the taxable land plot such as area, purpose of use. If the land has been granted a Certificate, it is necessary to fully declare the information on the Certificate such as number, date of issue, map sheet number, land area, limit (if any).

Pay full tax to the state budget within the time limit prescribed in the Law on Tax on Non-agricultural Land Use and its implementing documents.

The Provincial Fatherland Front Committee and its member organizations direct grassroots units to coordinate with the Tax Department to strengthen the dissemination of the Law on Non-agricultural Land Use Tax so that all organizations, individuals and households can understand and implement./.

Duong Hong Quang