Members of the Vietnamese National Assembly have expressed support for the Ministry of Finance's proposal to impose a 0.2% tax on abandoned land. However, legislators emphasized the need for clearly defined criteria to determine what constitutes “abandoned land” and land considered “slow to be put into use.” This clarification, they argue, is essential for public understanding and fair implementation of the tax. Deputies suggested establishing specific guidelines and bases for identifying such land. The aim is to ensure transparency and avoid disputes when the tax is applied. The proposal seeks to encourage more efficient land utilization across Vietnam. Further discussion will focus on outlining these criteria precisely.