Continue to implement "pre-inspection, post audit" in real estate transfer tax management

The Director General of Taxation requested tax departments to continue improving the efficiency of handling tax declaration dossiers from real estate transfers. Photo: H.Dịu.

The content states that the Ministry of Finance and the General Department of Taxation have issued Official Dispatch No. 3849/BTC-TCT dated April 28, 2022, and Official Dispatch No. 1381/TCT-DNNCN dated April 28, 2022, on strengthening communication and guiding taxpayers in declaring the correct transaction price of real estate transfers.

The Ministry of Finance and the General Department of Taxation have directed the tax departments of the provinces and cities to step up communication, guidance and law dissemination at the single window division base on the principle of "pre-inspection, post audit” which means preventing mistakes in the first stage of declaration and conduct post audit at the final stage. The principle has brought positive effects, that organizations and individuals understand and properly implement it when declaring financial obligations related to real estate transfer.

However, the General Department of Taxation has received reports that the phenomenon of tax authorities returning tax declaration dossiers, due to suspicions that these cases have signs of declaring lower prices compared to the actual transaction price in some localities.

In order to ensure compliance with the guiding principle of the Ministry of Finance "pre-inspection, post-audit", the General Department of Taxation requires tax departments of provinces and cities to direct each tax branch. Regarding the above case, they have to calculate tax in accordance with the provisions of Decree No. 12/2015/ND-CP dated February 12, 2015, Circular No. 92/ 2015/TT-BTC dated June 15, 2015 and directives in Official Dispatch No. 3849/BTC-TCT dated April 28, 2022 of the Ministry of Finance to ensure the prescribed time for transfer dossiers of the taxpayer, instead of returning tax dossiers to taxpayers or prolonging the time limit for processing the dossier.

In case of detecting risks, they shall conduct inspection and post audit complying with the provisions of the Law on Tax Administration and its guiding documents.

The Director General of Taxation requested the Director of Tax Department to thoroughly understand and direct the implementation.