Decision approving the internal process for resolving administrative procedures in the field of land finance of the Department of Finance

HAIPHONG CITY PEOPLE'S COMMITTEE
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness

No.: 3640 /QD-UBND

Hai Phong, September 11, 2026

DECISION

On approving the internal process for resolving administrative procedures under the management scope of the Department of Finance

CHAIRMAN OF THE CITY PEOPLE'S COMMITTEE

Pursuant to the Law on Organization of Local Government dated June 16, 2025;

Pursuant to Decree No. 118/2025/ND-CP dated June 9, 2025 of the Government on the implementation of administrative procedures under the one-stop shop and inter-connected one-stop shop mechanism at the One-Stop Shop Department and the National Public Service Portal; Decree No. 367/2025/ND-CP dated December 31, 2025 of the Government on amending and supplementing a number of articles of Decree No. 118/2025/ND-CP dated June 9, 2025 of the Government on the implementation of administrative procedures under the one-stop shop and inter-connected one-stop shop mechanism at the One-Stop Shop Department and the National Public Service Portal; Decree No. 309/2026/ND-CP dated August 5, 2026 of the Government on amending and supplementing a number of articles of Decree No. 118/2025/ND-CP dated June 9, 2025 of the Government on the implementation of administrative procedures under the one-stop shop and inter-connected one-stop shop mechanism at the One-Stop Shop Department and the National Public Service Portal, as amended and supplemented by Decree No. 367/2025/ND-CP;

Pursuant to Circular No. 03/2025/TT-VPCP of the Government Office guiding the implementation of a number of contents of Decree No. 118/2025/ND-CP dated June 9, 2025 of the Government on the implementation of administrative procedures under the one-stop shop and inter-connected one-stop shop mechanism at the One-Stop Shop Department and the National Public Service Portal;

At the proposal of the Director of the Department of Finance in Official Letter No. 395/TTr-STC, dated September 4, 2026.

DECIDES:

Article 1. To approve, together with this Decision, 01 internal process for resolving administrative procedures in the field of land finance under the management scope of the Department of Finance (Details are provided in the attached Appendix).

Article 2: Responsibilities for implementation

1. The Department of Finance is responsible for guiding agencies and units to publicly list administrative procedures, receive, resolve, and return results of administrative procedures in accordance with regulations.
2. The Office of the City People's Committee shall preside over and coordinate with the Department of Finance in developing an electronic process for resolving administrative procedures specified in Article 1 of this Decision on the city's administrative procedure resolution information system. To be completed within 01 working day from the date of receipt of this Decision.

Article 3. The Chief of the City People's Committee Office, the Director of the Department of Finance; the City Tax Chief; the Chairmen of the People's Committees of communes, wards, special zones; the Director of the City Public Administration Service Center and relevant organizations and individuals are responsible for implementing this Decision./.

Recipients:

• As per Article 3;
• Department of Administrative Procedure Control - Ministry of Justice
• Chairman, Vice Chairman of City People's Committee H.M.Cuong;
• Vice Chiefs of City People's Committee Office;
• Departments, units: City Public Administration Service Center, Finance, Agriculture & Rural Development;
• City E-Portal;
• Archive: Office. N.T.An.

FOR THE CHAIRMAN
VICE CHAIRMAN

Hoang Minh Cuong

Appendix

INTERNAL PROCESS FOR RESOLVING ADMINISTRATIVE PROCEDURES UNDER THE SCOPE AND MANAGEMENT FUNCTION OF THE DEPARTMENT OF FINANCE

(Attached to Decision No. ____/QD-UBND dated ____/____/2026 of the Chairman of the City People's Committee)

LAND FINANCE SECTOR

1. Procedure for calculating or recalculating land use fees as stipulated in points a, b, c, and d, Clause 2, Article 12 of Decree No. 50/2026/ND-CP dated January 31, 2026 of the Government (1.115148).

1.1. Resolution time: Total time for resolving the procedure: 10 working days from the date of receipt of the dossier as regulated

1.2. Resolution Process Flowchart

1.3. Process explanation:

a) Guidance, inspection, receipt, and transfer of dossiers

• Organizations, households, and individuals submit dossiers directly or via postal service to the City Public Administration Service Center, Commune-level Public Administration Service Center, or submit online on the Public Service Portal.
• Officials working at the City Public Administration Service Center/Commune-level Public Administration Service Center inspect the components and quantity of dossiers; receive and transfer dossiers:
  • If the dossier is complete and valid as regulated, it will be received and a hẹn/dossier code will be sent to the submitting household or individual; within 0.25 working day from the receipt of a valid dossier, the dossier will be transferred to the specialized department in the field of land under the Commune-level People's Committee.
  • If the dossier is incomplete, the receiving official will prepare a form guiding the supplementation of the dossier or a form refusing to receive the dossier if it does not meet the conditions.

b) Appraisal and approval of dossiers for determining the residential land allocation limit for the selected land parcel to calculate or recalculate land use fees; transfer information to the Tax authority

• The Head of the Department of Economy or Department of Construction and Environment or Department of Economy, Infrastructure and Urban Affairs receives dossiers from the City Public Administration Service Center/Commune-level Public Administration Service Center and assigns specialists to process the dossiers.
• The assigned specialist checks the completeness and validity of the dossier
  • In case the dossier does not meet the conditions for resolution: The specialist advises the leader on a document requesting dossier supplementation, clearly stating the reasons and contents to be supplemented; reports to the department leader to submit to the leader of the Commune-level People's Committee for signing, and transfers to the City Public Administration Service Center/Commune-level Public Administration Service Center to notify the land user and update on the administrative procedure resolution information system. The request for supplementation must be made within no more than 01 working day from the date of receipt of the dossier. The resolution period will be recalculated from the beginning upon receipt of a complete dossier as regulated.
  • In case the dossier does not meet the conditions for resolution: The specialist drafts a dossier rejection form, clearly stating the reasons; reports to the Department Leader to submit to the Leader of the Commune-level People's Committee for signing, and transfers to the City Public Administration Service Center/Commune-level Public Administration Service Center to notify the land user and update the results on the city's administrative procedure resolution information system.
• In case the dossier meets the conditions for resolution: The specialist determines the residential land allocation limit for the selected land parcel to calculate or recalculate land use fees and reports to the department leader for dossier verification.
• The department leader verifies the dossier and reports to the leader of the Commune-level People's Committee for consideration and transfer of information to the Tax authority.
• The tax authority calculates or recalculates land use fees as stipulated in this Decree; issues a land use fee payment notice or an adjustment notice for land use fee payment to the City Public Administration Service Center/Commune-level Public Administration Service Center for return to the land user; and simultaneously sends information to the Commune-level People's Committee as regulated.

c) Return of results:

The Receipt and Return of Results Department at the City Public Administration Service Center/Commune-level Public Administration Service Center notifies households and individuals that the resolution results are available; returns the administrative procedure resolution results to households and individuals.