Need to do have a plan

According to statistics from the General Department of Taxation, the revenue from real estate transfer in the first 3 months of 2022 increased by 3.2 trillion VND, equivalent to an increase of 63% compared to the first 3 months of 2021. During this period, tax authorities at all levels fought with 60,289 records, increasing the revenue by more than 326 billion VND.

According to Deputy Director of Ho Chi Minh City Tax Department Thai Minh Gia, there are many cases where taxpayers declare real estate purchase and sale prices lower than the actual transfer price in order to evade tax obligations. However, the determination of actual house and land purchase and sale prices in the market has not yet had specific guidelines as a basis for tax assessment, causing many difficulties for tax authorities and tax officials.

In Binh Dinh, Binh Dinh Tax Department has submitted a draft to advise the People’s Committee of Binh Dinh province to issue directives and direct the implementation of the whole province on the management of real estate transfer. Accordingly, the key task is to soon issue a land price list close to the actual transaction price on the market.

In the immediate future, Binh Dinh Tax Department will proactively provide reference prices for each area (according to the database of auction winning prices, compensation prices, transfer historical prices, prices from real estate brokers, etc.) reference prices on social networking sites, the Internet, etc. to give the average price). On the basis of the reference price, notarial practice organizations and notaries have the responsibility to guide, support and orient the tax declaration prices for taxpayers and carry out procedures for notarization of sales contracts.

In addition, tax inspection and inspection departments review transfer prices at real estate businesses in the province according to the reference prices, in case there is any unreasonableness, warn and invite businesses to have a dialogue. For adjustment, if the enterprise still does not comply, complete the file of transferring criminal information to the investigating agency according to the Regulation promulgated together with Decision No. 489/QD-TCT dated April 7, 2022 of the General Department of Justice. Tax.

At the same time, publicize all cases of real estate transfer (enterprise to individual, individual to individual) on the electronic communication portal between tax authorities and people for the whole people to supervise, critique and participate in management.

People come to pay taxes at the Hanoi Tax Department. Photo: TL

Regarding this issue, Lawyer Truong Thanh Duc, Director of ANVI Law Firm, said that determining the price of real estate according to the market price before tax calculation is a “blind” point that causes frustration among people. and tax officials, causing the processing of tax records to be delayed.

“So far, through the instructions and practical implementation, people understand that paying tax when trading real estate according to the state price bracket is valid and legal, and the price stated in the contract is according to the agreement. agreement of the parties. Up to now, the tax authorities have asked the authorities to verify and collect arrears is not satisfactory. The land price bracket is set by the state agency and adjusted periodically, the compensation for land when doing the project is also based on this price bracket, but why are buyers and sellers paying tax according to that price bracket being inspected? ? The difference between the actual transaction price and the declared price on the contract has been going on for many years, but suddenly being considered for tax arrears has resulted in injustice to those who transact at the wrong time”, Lawyer Truong. Thanh Duc shared.

Sharing the same view, Mr. Le Hoang Chau, Chairman of Ho Chi Minh City Real Estate Association (HOREA), the tax agency required re-declaration of transaction prices with tens of thousands of real estate transactions in Ho Chi Minh City. making the time to process tax declarations take longer than 5 days as prescribed, in many cases 10 days, even 15 days have not been completed, causing stagnation of production and business activities and frustration in society. In fact, there are cases where the purchase and sale prices are higher than the state price list, and there are cases where the prices are lower than the state prices.

According to the HOREA Chairman, many countries around the world use the mass pricing method, then accepting a price of 70% of the market price is acceptable. It is unreasonable to require each specific case to be at the correct market price for tax calculation and cannot be done by any management agency because of insufficient resources.

“In order to quickly solve this situation, in the immediate future, localities need to immediately adjust the land floor price list, if it is found to be low, it can be raised, this belongs to the local authority. In this period, anyone who benefits from a low floor price and declares a little higher should not be considered as breaking the law. The state may make a slight margin because the policy has not kept pace with the market. Don’t be too measured against the people”, Mr. Chau emphasized.

According to Khoi Nguyen