An inspection of land financial obligations usually reviews land rent, non-agricultural land use tax and lease-file fees together, so the enterprise should prepare by cluster rather than item by item. This issue arises during the site-operation stage of an FDI project, when land costs and compliance duties start to affect cash flow directly.
Legal basis to settle first
When an inspection team works, the reference file includes the land lease decision, the lease contract, the land use rights certificate, change-registration records and payment vouchers for land rent and non-agricultural land use tax. Inspection scope covers the whole set of land financial obligations. Decree 281/2026/ND-CP (effective 31/8/2026) amending Decree 123/2024/ND-CP also adds a fine of VND 2–3 million for failure to register land changes and principles for setting fines in special zones; the full amended framework sits in VBHN 73/2026/VBHN-ND-BNNMT. Shortfalls found in inspection are usually payable in supplement before fines. This is the basis for self-review before the team arrives.
Applying the rules to your project
- Inspection scope covers the whole set of land financial obligations. The team cross-checks the lease decision, payment notices, rent payment vouchers, non-agricultural land use tax declarations and exemption decisions enjoyed in the inspected period.
- Shortfalls found in inspection are usually payable in supplement before fines. If the gap comes from declaration errors or incomplete notices, the enterprise usually pays the shortfall plus late charges; only conduct treated as evasion is fined under land and tax administrative frameworks.
- Fines depend on the conduct’s nature, not only the shortfall amount. Decree 123/2024/ND-CP as amended by Decree 281/2026/ND-CP (effective 31/8/2026) grades fines by specific land conduct, while tax conduct is handled under tax administration law; the same shortfall can end very differently.
Recommended actions for the enterprise
- Build a year-by-year obligation table with amounts payable, paid and the difference, with matching vouchers.
- Self-review and pay supplements before the inspection period to reduce the risk of being classed as evasion.
- When working with inspectors, explain the error’s cause with documents so the conduct’s nature is recorded accurately.
Conclusion for decision-makers
In short, on inspecting land financial obligations rent land use tax FDI, the enterprise should fix its plan in writing based on legal texts in force, and keep evidence of implementation for any later inspection.
Frequently Asked Questions
Which items does a land financial obligation inspection cover?
Short answer: Inspection scope covers the whole set of land financial obligations. The team cross-checks the lease decision, payment notices, rent payment vouchers, non-agricultural land use tax declarations and exemption decisions enjoyed in the inspected period. Land fining authority after 31/8/2026 follows Decree 123/2024 as amended by Decree 281/2026: commune level up to VND 250 million for individuals, VND 500 million for organizations. Check this against the project file first.
If inspection finds unpaid land rent or land use tax, how is it handled?
In principle: Shortfalls found in inspection are usually payable in supplement before fines. If the gap comes from declaration errors or incomplete notices, the enterprise usually pays the shortfall plus late charges; only conduct treated as evasion is fined under land and tax administrative frameworks. Land fining authority after 31/8/2026 follows Decree 123/2024 as amended by Decree 281/2026: commune level up to VND 250 million for individuals, VND 500 million for organizations. If authority is unclear, ask in writing.
Can shortfalls be paid in supplement when found by inspection?
The distinction that matters: Fines depend on the conduct’s nature, not only the shortfall amount. Decree 123/2024/ND-CP as amended by Decree 281/2026/ND-CP (effective 31/8/2026) grades fines by specific land conduct, while tax conduct is handled under tax administration law; the same shortfall can end very differently. Land fining authority after 31/8/2026 follows Decree 123/2024 as amended by Decree 281/2026: commune level up to VND 250 million for individuals, VND 500 million for organizations. Fix verbal understandings in writing.
What are the fines when inspection finds evasion of land financial obligations?
From the actual file’s perspective: Inspection scope covers the whole set of land financial obligations. The team cross-checks the lease decision, payment notices, rent payment vouchers, non-agricultural land use tax declarations and exemption decisions enjoyed in the inspected period. Land fining authority after 31/8/2026 follows Decree 123/2024 as amended by Decree 281/2026: commune level up to VND 250 million for individuals, VND 500 million for organizations. Keep supporting records year by year.
This article has been quality-reviewed by the FLAW AI Legal Council