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Xin hoi ls: toi duoc cha de cho tang manh dat nong nghiep tu nam 2004 .den nam 2011 toi trong ca phe den nay toi moi co dieu kien di lam so do. Thi bi co quan thue xu phat thue cham nop tu nam 2004 den nay 5trieu .trong khi do toi van nop theu hang nam day du.xin hoi ls toi bi xu phat o dieu khoan nao, mong tra loi.xin cam on
Văn phòng  luật sÆ° Tô Đình Huy trả lời:
Câu hỏi của bạn chưa rõ ràng, nên chúng tôi không thể trả lời cụ thể trường hợp của bạn được.
Bạn nói được cha mẹ cho tặng mảnh đất nông nghiệp từ năm 2004 nhÆ°ng không nói rõ là việc cho tặng có lập hợp đồng cho tặng có công chứng chứng thá»±c theo quy định pháp luật hay không? NhÆ°ng bạn lại nói là có đóng thuế hàng năm đầy đủ, và bị phạt do chậm ná»™p từ năm 2004 đến nay. Trong trường hợp  này, chúng tôi có thể hiểu là bạn và cha mẹ bạn có lập hợp đồng tặng cho theo đúng quy định pháp luật nhÆ°ng đến nay má»›i tiến hành kê khai các loại thuế liên quan đến việc tặng cho bất Ä‘á»™ng sản. Nếu đúng nhÆ° vậy thì theo quy định tại nghị định số 45/2011/NĐ-CP ngày 17-6-2011 của Chính phủ về lệ phí trÆ°á»›c bạ và thông tÆ° số 124/2011/TT-BTC của Bá»™ Tài chính: Tổ chức, cá nhân có tài sản thuá»™c diện chịu lệ phí trÆ°á»›c bạ phải kê khai, ná»™p lệ phí trÆ°á»›c bạ khi đăng ký quyền sở hữu, sá»­ dụng vá»›i cÆ¡ quan nhà nÆ°á»›c có thẩm quyền. Ngày phát sinh nghÄ©a vụ ná»™p lệ phí tính từ ngày đăng ký quyền sở hữu. NhÆ° vậy, khi được tặng cho quyền sá»­ dụng đất trÆ°á»›c ngày 1-9-2011 nhÆ°ng sau ngày 1-9-2011 bạn má»›i làm thủ tục kê khai ná»™p lệ phí trÆ°á»›c bạ thì theo tôi, bạn không bị xem là đăng ký, kê khai chậm.
Bạn có thể làm đơn khiếu nại về việc xử phạt đối với bạn nêu trên.
Để được tư vấn chi tiết hơn bạn vui lòng liên hệ tổng đài 19006279 để gặp luật sư tư vấn.
Trân trọng,