Vietnam Tax Authority Orders Stricter Oversight of Land‑Use Fee Processing

The General Department of Taxation in Vietnam issued an official circular directing provincial tax agencies to increase inspection, supervision, and electronic coordination with land‑registration authorities. The directive targets long‑standing delays, non‑compliance with filing deadlines, and harassment by staff handling land‑use tax liability records. Officials who cause trouble or provide poor service are to be investigated and disciplined, with results disclosed for deterrence.

In a related case, Da Nang taxpayer Nguyễn Hoài Trung recalculated his land‑use fee under Decree 50/2026 and Resolution 254/2025 and was entitled to a refund of the excess amount he had paid. Tax staff informed him that no specific refund procedure exists on the public service portal, prompting him to request that authorities issue clear guidelines. The Da Nang tax office cited legal provisions allowing recalculation, offset against other tax liabilities, or direct refunds, underscoring the procedural gaps the new circular seeks to address.