Expedite the collection of state budget revenue related to land-related fees.

Official dispatch sent to Ministers, Heads of ministerial-level agencies and government agencies; Chairpersons of People's Committees of provinces and centrally-administered cities.

The official dispatch stated: Since the beginning of 2024, the macroeconomic situation has continued to be stable, growth has been promoted, major economic balances have been ensured, and state budget revenue in the first 11 months of the year has reached 106.3% of the projected target, under conditions where many policies on exemption, reduction, and extension of various taxes, fees, and land rent have been implemented; 16 out of 19 tax revenue items and 40 out of 63 localities have achieved or exceeded the target for domestic revenue collection, ensuring resources for implementing macroeconomic development tasks according to the budget approved by the National Assembly.

Despite positive results, the budget revenue situation still faces many difficulties and challenges, affecting the overall revenue of the entire sector, especially land use fee collection, an important resource for development investment expenditure. The collection progress remains slow, reaching only 82.8% of the projected target by the end of November.

To contribute to achieving the highest possible level of state budget revenue collection, creating momentum for the successful implementation of socio-economic development tasks in 2025 and the 2026-2030 period… the Prime Minister requests:

1. The Ministry of Finance shall preside over and coordinate with relevant agencies:

a) Direct the tax collection agency to strengthen tax management measures, strictly control tax calculation, tax declaration, and tax payment, ensure the correct and full collection of all revenues arising in accordance with tax laws, and prevent revenue losses for the state budget.

b) Review and urge timely payment into the State budget of taxes and land rent that have been extended according to Decree 64/2024/ND-CP dated June 17, 2024 on extending the deadline for paying value-added tax, corporate income tax, personal income tax and land rent in 2024, and Decree 65/2024/ND-CP dated June 17, 2024 on extending the deadline for paying special consumption tax on domestically produced or assembled automobiles when the extension period expires.

c) Continue to strictly implement directives on strengthening financial discipline and order in state budget management, intensify inspections and audits, combat revenue losses, and aggressively recover tax debts.

d) Direct the Tax authorities to urgently coordinate with relevant agencies and departments in the area to advise the People's Committee of the province/city on timely handling and resolving difficulties and obstacles regarding procedures and pricing for real estate projects; accelerate the disbursement of public investment capital; organize auctions, land allocation, land leasing; and promptly collect all revenue generated into the State budget in accordance with the law on budget revenue; strengthen efforts to combat revenue loss from two-price real estate transfers to create a healthy real estate market; review all slow-moving projects with outstanding land use fees, compile reports, and submit them to the People's Committees at all levels to direct relevant agencies to focus on resolving obstacles to ensure timely collection of tax and land use fee debts into the State budget. For cases of deliberate procrastination and non-compliance, advise the People's Committee of the province/city to revoke the project in accordance with the law.

d) Direct the tax collection agencies and the State Treasury to arrange a team to operate the information technology system 24/7 during the last month of 2024 to support taxpayers in fulfilling their obligations to the State budget in a timely manner.

2. The Ministry of Natural Resources and Environment shall preside over and coordinate with relevant agencies:

a) Continue to organize training, dissemination, and guidance to localities on the provisions of the Land Law; closely monitor the organization and implementation of the Land Law nationwide; summarize difficulties and obstacles to handle and resolve them within their authority and report on matters beyond their authority.

b) Urge localities to promptly complete the issuance of detailed regulations for the implementation of the Land Law within their assigned authority and to develop and issue new land price tables to facilitate the timely and effective implementation of land auctions and land allocation, avoiding losses to the state budget.

c) Strengthen inspection, examination, and handling of violations by state management agencies and land users in localities.

3. The Ministry of Construction shall preside over and coordinate with relevant agencies:

a) Continue to enhance the effectiveness of the Prime Minister's Task Force established under Decision No. 1435/QD-TTg dated November 17, 2022, of the Prime Minister.

b) Review, urge, and guide the resolution of difficulties and obstacles in the implementation of real estate projects for localities and businesses, especially difficulties and obstacles related to legal matters, planning, projects with good liquidity, commercial housing projects, social housing projects, new urban areas, etc., thereby creating and promoting the development of the real estate market, attracting many large investment projects, and generating increased revenue for the state budget.

4. The Ministry of Planning and Investment shall preside over and coordinate with relevant agencies:

Continue to remove institutional difficulties and obstacles, provide timely guidance and urge the handling of arising issues, accelerate the construction progress and completion of important transport infrastructure projects, national key projects, and projects with inter-regional connectivity, bringing them into operation and use on schedule, creating a positive effect and increasing the value of auctioned land plots in localities, and exploiting increased revenue from land resources.

5. The State Bank of Vietnam shall preside over and coordinate with relevant agencies:

a) Effectively implement Official Dispatch No. 122/CĐ-TTg dated November 27, 2024, on strengthening credit management solutions in 2024.

b) Direct commercial banks to continue reviewing and reducing inappropriate administrative procedures, creating more favorable conditions for businesses operating in the real estate sector and homebuyers to access credit, promoting sustainable real estate market development, and generating increased revenue for the state budget.

6. Chairpersons of the People's Committees of provinces and centrally-administered cities:

a) Promote the implementation of master plans and detailed plans as a basis for the effective, appropriate, synchronized, and modern deployment of real estate projects.

b) Urgently issue complete land price lists and other contents detailed in the Land Law and its implementing guidelines; direct the Department of Natural Resources and Environment, the Department of Finance, and the Department of Construction to coordinate with relevant departments and agencies to effectively organize compensation and resettlement support; focus on improving land valuation and appraisal; accelerate the auction of land use rights and land lease rights for projects that meet the conditions so that the Tax authorities have a basis to promptly collect land-related revenues into the State budget.

c) Actively direct the review and clearly identify the number of outstanding land records, their causes, solutions, and the responsibilities of relevant organizations and individuals; review real estate projects already implemented in the area that are still facing obstacles related to investment, construction, planning, compensation, and land clearance procedures, etc., in order to promptly resolve difficulties and report to competent authorities for consideration regarding matters beyond their jurisdiction.

d) Direct relevant departments and agencies to decisively review projects that have received land allocation decisions, have no obstacles, but whose investors have not implemented them or have implemented them slowly, or have not fulfilled their financial obligations regarding land. In such cases, the land allocation decisions should be revoked in accordance with land law regulations, and capable investors should be selected to implement the projects, thus preventing waste.

(d) Strengthen the monitoring and supervision of the local real estate market situation to promptly take appropriate measures and solutions to stabilize the situation and ensure the market develops safely, healthily, and sustainably.

e) Continue to maintain and strengthen the activities of the Steering Committee for combating revenue loss and recovering outstanding tax debts, directing local departments and levels to closely coordinate with the Tax authorities in revenue management, combating budget revenue loss, recovering outstanding debts related to land revenue, exploiting opportunities to increase revenue for the State budget, and striving to complete the State budget revenue collection task at the highest possible level.

7. Ministries, ministerial-level agencies, government agencies, and local authorities:

a) Based on assigned functions and tasks, closely coordinate with relevant ministries and agencies, and the People's Committees of provinces and cities to effectively implement the Government's directives and official dispatches on socio-economic development, state budget management, and the development of a safe, healthy, and sustainable real estate market; urgently accelerate the disbursement of public investment capital for infrastructure projects and projects under their management authority, thereby promoting the development of the real estate market.

b) Strengthen discipline and order, promptly disseminate to every unit, official, and employee the serious implementation of the Prime Minister's directives; immediately overcome the situation of avoiding and shirking work, fearing responsibility, not daring to advise or propose solutions to work, shorten processing time, and improve the effectiveness and efficiency of leadership and management. Strictly punish organizations and individuals who deliberately avoid and shirk work, shirk duties, lack responsibility in performing their duties, causing delays or failing to make decisions on issues and tasks within their authority. Timely commend and reward collectives and individuals who perform their assigned duties well, and protect officials who dare to think and act for the common good.

8. The Prime Minister assigns Deputy Prime Minister Ho Duc Phoc to direct, supervise, and effectively implement this Official Dispatch; and to report to the Prime Minister on matters beyond his authority.

9. The Government Office shall monitor and urge the implementation of this Official Dispatch in accordance with its assigned functions and duties./.