According to the General Department of Taxation, for cases of intentional violations in business, real estate transfer, causing tax loss, it is necessary to transfer the file to the police agency for investigation and strict handling.
A plot of land has been subdivided for sale. (Artwork: Manh Khanh/VNA)
The phenomenon of organizations and individuals buying, selling and transferring real estate with 2 prices (the actual purchase price is higher than on the notarized contract) is quite common and has caused great losses to the state budget.
Facing the above situation, the tax industry has implemented many synchronous solutions, recommending that taxpayers need to be honest in declaring actual prices to protect their own interests.
In fact, in real estate transfer activities, two types of contracts exist in parallel, namely, real estate transfer contracts with notarized certification in accordance with regulations, with the declared house price much lower than the actual land price. transactions to carry out procedures for registration of fluctuations and handwritten contracts signed by both parties themselves according to the actual transaction prices to prevent disputes.
In many cases, the new dossiers won the land auction after obtaining the certificate of having made the resale contract at a price much lower than the auction winning price or equal to the price of the People's Committee.
In addition, there is a contract to transfer the contract of purchase and sale of houses and construction works to be formed in the future, the value of the contract of purchase and sale of future houses and construction works of the 2nd party to the 3rd party. is only equal to the purchase price of the investor or when the certificate of land use rights, ownership of houses and other land-attached assets has been granted, the taxpayer is willing to declare the selling price lower than the price of the investor. investor. This does not reflect the true nature of real estate transactions, and at the same time causes loss of revenue for the state budget.
To promote the management of real estate transfer activities, the Ministry of Finance has sent an official dispatch to the People's Committees of the provinces and centrally-run cities; Police; Ministry of Justice to coordinate and synchronously deploy solutions to prevent revenue loss in this activity.
The Ministry of Finance and tax authorities at all levels have guided people and businesses to properly declare the transfer price as a basis for tax calculation in accordance with law. The Ministry of Finance has also directed the General Department of Taxation to request tax authorities to strengthen coordination with local agencies and departments in the management of real estate transfer activities, especially strengthening criminal handling. for acts of tax evasion related to business activities, real estate transfer.
The General Department of Taxation has taken a number of measures to collect evidence to verify the transfer price such as verifying with the Notary Offices about the deposit contract, the contract with different tax declaration price, the contract appendix with the adjusted price. ; Verify through the bank the information about transactions related to real estate transfer, loan to buy real estate...
According to the General Department of Taxation, in the first 3 months of 2022, the personal income tax collected from real estate transfer activities reached VND 8,209 billion; increased by 63% compared to the first 3 months of 2021 (equivalent to an increase of VND 3,200 billion).
In the coming time, the tax authority said that it will actively coordinate to provide the database on which taxpayers have declared tax in case there is a price fluctuation higher than the one issued by the People's Committee. (including land price adjustment coefficient) to the natural resources and environment agency so that this agency can coordinate with relevant agencies to review and promptly advise the provincial People's Committee to decide on the issuance of the price list. land as well as the land price adjustment coefficient close to the actual transaction price on the market in accordance with the law.
The Ministry of Finance and the General Department of Taxation also direct the tax authorities not to cause difficulties and troubles for taxpayers in the process of handling real estate transfer documents, and at the same time directing and mastering the participating departments and teams. Participating in the processing of real estate transfer documents, they strictly comply with the regulations on the order and procedures for handling documents to determine financial obligations and the process of working directly with taxpayers in accordance with the provisions of this Law. citizen reception at tax authorities at all levels and the process of receiving and settling tax administrative procedures of taxpayers according to the one-stop-shop mechanism.
In the long term, the tax sector will advise the authorities to amend legal policies to improve the legal basis for management of real estate transfer.
The General Department of Taxation also emphasized that for cases of intentional violation, it is necessary to transfer the file to the police agency for investigation and strict handling, ensuring publicity and transparency in business activities and real estate transfer. /.
According to Thuy Duong (VNA/Vietnam+)
Original link: https://www.vietnamplus.vn/tang-xu-ly-hinh-su-viec-tron-thue-trong-chuyen-nhuong-bat-dong-san/792227.vnp
