(Chinhphu.vn) – - According to regulations, for non-agricultural land use tax declaration dossiers of households and individuals, the commune-level People's Committee shall certify the criteria at the certification of the competent agencies.

According to Mrs. Nguyen Thi Thanh Hien, when she used to transfer the land use right, she only went to the one-stop shop to submit the application, receiving the results and procedures quite smoothly, not having to travel many times.

However, when she submitted her application at the one-stop shop, she was confirmed by a guide to the commune to declare the non-agricultural land tax return.

Through an administrative procedure search that was publicized in the OSS department, Ms. Hien found that there was no such content, and was explained to request confirmation in the commune under the guidance of the tax authorities.

Through the Receiving and responding system  to people's feedback and recommendations, Ms. Hien would like to request the authorities to answer, is the request for such confirmation correct? Does Ms. Hien need to do it or just follow the announced administrative procedure?

Regarding this issue, The General Department of Taxation - Ministry of Finance responds as follows:

Clause 1, Article 18 of the Circular No. 156/2013 / TT-BTC dated November 6, 2013 of the Ministry of Finance guiding the implementation of a number of articles of the Law on Tax Administration, the Law amending and supplementing a number of articles of the Law on Management tax regulations and the Decree No. 83/2013 / ND-CP dated July 22, 2013 of the Government stipulating:

 “b. 1) Taxpayers shall accurately declare tax information on taxpayers such as: Name, identity card number, tax identification number and address of tax notice; information related to taxable land plots such as area, purpose of use. If the certificate has been issued, it must declare all information on the certificate such as number, date of issue, number of map, land area and limit (if any).

For residential land tax declaration dossiers of households and individuals, the commune-level People's Committees shall determine the criteria at the determination of functional agencies on the declarations and transfer them to the District Tax Office for use as a tax calculation basis. "

Pursuant to the provisions of the Joint Circular No. 88/2016 / TTLT-BTC-BTNMT of June 22, 2016 of the Ministry of Finance and the Ministry of Natural Resources and Environment, prescribing dossiers and order, receiving and rotating procedures transfer documents to determine land users' financial obligations:

- In Article 3 provisions:

"Article 3. Dossiers for determination of financial obligations in cases where the State allocates or leases land, not through the form of auction or land use purpose change.

1. Information transfer form for determining land financial obligations according to Form No. 01 / LCHS prescribed in Appendix to this Circular (the original).

2. Registration fee declaration (original copy). A non-agricultural land use tax return corresponding to each case according to the law on tax administration (the original, if any) ... ".

- In Clause 1, Article 10 stipulates:

"Article 10. Responsibilities of dossier-receiving agencies

1. Guiding land users to declare dossiers, receive and check the completeness and consistency of information of dossiers. If the application is not enough, return it within the working day and guide the submitter to complete the dossier as prescribed. If the dossier is complete, the receiving rotation shall comply with the provisions of Clause 2, Clause 3 and Clause 4 of this Article. "

Based on the above determination, for non-agricultural land use tax declaration dossiers of households and individuals, the commune-level People's Committees shall certify the criteria at the certification bodies of the functional agencies.

As of August 8, 2016 (the date of the Circular No. 88/2016 / TTLT-BTC-BTNMT takes effect), the dossier of determination of financial obligations in case of land allocation by the State shall comply with the provisions of Article 3 of the Circular 88/2016 / TTLT-BTC-BTNMT.

In case the dossier is not enough (the non-agricultural land use tax declaration form has not yet been certified by the commune level, the dossier-receiving agency shall return it within the working day and guide the submitter to complete the dossier according to stipulated in Clause 1, Article 10 of the Circular 88/2016 / TTLT-BTC-BTNMT mentioned above.