Unlocking land resources to increase state budget revenue

In 2026, Dong Nai City has set a target of collecting VND150 trillion in state budget revenue, exceeding the assigned estimate by VND49.6 trillion. To achieve this goal, the city is making efforts to unlock resources and create new sources of state budget revenue, including revenue generated from land.

Tax officers of Dong Nai City provide guidance and answer taxpayers’ questions. Photo: Ngoc Lien

According to the revenue plan, revenue derived from land use fees this year is expected to reach VND56.2 trillion, accounting for approximately 37% of the city’s VND150 trillion budget revenue target. To meet this objective, in addition to revenue from land use fees paid by organizations and individuals for land use purpose conversion and project land transfers, revenue collection from other sources must also meet the set targets.

Major sources of revenue

As of June 30, Dong Nai City had collected VND56.5 trillion in state budget revenue, equivalent to 56% of the assigned estimate. During the first six months of the year, Dong Nai continued to rank fourth nationwide in state budget revenue collection.

According to the city leadership, although the city has not yet reached its ambitious target, most major revenue sources are progressing as planned. Specifically, revenue from foreign-invested enterprises reached nearly VND14 trillion, achieving 73% of the planned target; revenue from the non-state industrial and commercial sector hit 68%; lottery proceeds achieved 64%; import-export revenue reached 51%. Overall, all major revenue sources hit more than 50% of their planned targets.

Other revenue sources, including mineral resource exploitation, land rental fees, personal income tax, and registration fees, are also progressing according to schedule. It is expected that in the remaining six months of the year, with decisive direction from the City Party Committee and the City People's Committee, these revenue sources will continue to meet the planned collection targets.

Assessing the achievements made during the first half of the year, Nguyen Toan Thang, Director of the Dong Nai City Tax Department, said that the tax sector had closely followed the directives of the Ministry of Finance, the Taxation Department, the City Party Committee, and the City People's Committee, proactively and decisively implementing key tasks from the beginning of the year. Accordingly, the tax authority organized the implementation of the 2026 tax administration tasks and disseminated directives and conclusions from leaders at all levels to all subordinate units. Revenue estimates and monthly and quarterly collection targets were assigned to each unit at the very beginning of the year.

In addition, the tax sector launched a special 500-day-and-night emulation campaign under the theme “Solidarity - Discipline - Efficiency - Breakthrough, Building a Civilized and Modern Dong Nai”. Through this campaign, the tax authority has focused on improving tax administration efficiency while promptly removing obstacles and addressing bottlenecks in state budget revenue collection.

Scenario for maximizing land-related revenue

During the question-and-answer session at the 3rd meeting of the 1st Dong Nai City People's Council on the morning of July 9, 2026, voters expressed concern about the city's efforts to achieve the VND150 trillion state budget revenue target in the remaining months of the year.

Responding to this concern, Ho Van Ha, Member of the City Party Committee and Vice Chairman of the Dong Nai City People’s Committee, stated that revenue from land auctions and land-use fees during the first half of the year had not met expectations. In response to the need to increase state budget revenue, the city People’s Committee has developed solutions to achieve its target in the remaining six months of 2026, during which it must collect VND93.5 trillion. Although this is considered a challenging source of revenue, it is essential for securing development resources. If the real estate market remains favorable, revenue derived from land is expected to reach the planned target.

Regarding revenue generated from land auctions, Vice Chairman Ho Van Ha stated that the city has proactively developed a detailed monthly implementation roadmap for each land parcel during the remaining six months of the year.

Specifically, 14 land plots have already had their auction plans approved. Relevant municipal departments and agencies are currently completing land valuation procedures, with auctions expected to take place in August 2026. Another 13 land plots have completed auction plans and are being submitted for appraisal and approval this month, with auctions scheduled for September 2026. Meanwhile, eight land plots are undergoing planning adjustments and are expected to be auctioned in September 2026. An additional eight land plots designated for projects to create a clean land bank for auction are targeted for completion of site clearance before September 30, 2026.

According to the Vice Chairman, the city leadership has approved decisions authorizing the auction of several important and strategic land parcels across the city, while assigning specific responsibilities to relevant agencies. The Department of Agriculture and Environment is responsible for determining the starting auction prices and conducting land valuation on schedule. The Department of Construction is tasked with accelerating the zoning plans and detailed planning for residential development projects. The Land Fund Development Center is working to ensure timely completion of land clearance so that clean land is available for auction.

Vice Chairman Ho Van Ha affirmed that Dong Nai City has sufficient grounds to expect that revenue from land auctions will meet the planned target.

To ensure the effective implementation of key measures for managing and maximizing land-related revenue in 2026, the tax authority has proactively reviewed and conducted detailed assessments of each project. This includes accurately calculating land-use fees, land rental fees, and the recording of state budget revenues and expenditures for every project across the city, while taking strict action against taxpayers who deliberately delay or evade their tax obligations.

By Ngoc Lien - Translated by Diec Quyen, Thu Ha