The management and collection of non-agricultural land use tax is currently done manually which wastes a lot of time for both local residents and the authorities. These restrictions are gradually being overcome by the electronic management program, which is being piloted in District 12 in HCM city.
Currently, Vietnam has about 4 million organizations and households paying non-agricultural land use tax. The total revenue in 2017 only reached over 48 million USD and didn't even cover the collection cost. The pilot model in District 12 not only helps taxpayers. It also helps the tax department by reducing management costs.
