Shall Decision 71 on the Hanoi land price list replace Decision 30? Which entities are non-agricultural land use taxpayers in Vietnam?

Shall Decision 71 on the Hanoi land price list replace Decision 30?

On December 20, 2024, the Hanoi People's Committee issued Decision 71/2024/QD-UBND amending Decision 30/2019/QD-UBND regarding the regulation of the land price list in the area of Hanoi City, effective from January 1, 2020, to December 31, 2024. This is an important document in the regulation and adjustment of land price lists in the city area.

The new points in Decision 71/2024/QD-UBND include amendments and additions to the regulations related to the principles of determining land positions, land prices by parcel depth, and price reduction according to distance. Specifically, as follows:

(1) Amendments to the principles of determining non-agricultural land positions as follows:

In Clause 4, Article 1 of Decision 71/2024/QD-UBND amending Item 2.1, Clause 2, Article 3 of the regulations issued along with Decision 30/2019/QD-UBND on the principles of determining land positions as follows:

- Position 1: applies to parcels with at least one side adjacent to a street named in the price list issued with this Decision;

- Position 2: applies to parcels with at least one side adjacent to an alley, lane, or hem (hereinafter collectively referred to as alleys) with a minimum width from the sidewalk boundary of a named street in the land price list to the first boundary marker of the parcel adjacent to the alley being 3.5 m or more.

- Position 3: applies to parcels with at least one side adjacent to an alley with a minimum width from the sidewalk boundary of a named street in the land price list to the first boundary marker of the parcel adjacent to the alley being from 2 m to under 3.5 m.

- Position 4: applies to parcels with at least one side adjacent to an alley with a minimum width from the sidewalk boundary of a named street in the land price list to the first boundary marker of the parcel adjacent to the alley being less than 2 m.

(2) Amendments to the regulations on prices for homestead land, commercial land, and non-agricultural production land not used for commercial purposes in rural areas (including urban border areas, areas along main transportation routes, and rural communes) as follows:

In Clause 8, Article 1, and Clause 9, Article 1, amendments are made in Decision 71/2024/QD-UBND, amending Clause 3, Article 6; Clause 6, Article 6 of Decision 30/2019/QD-UBND regarding the price of homestead land, commercial land, and non-agricultural production land not used for commercial purposes in rural areas (including urban border areas, areas along main transportation routes, and rural communes) as follows:

- The prices for homestead land, commercial land, and non-agricultural production land not used for commercial purposes in rural areas are regulated according to each commune as specified in Section 4 - Appendix Numbers 13, 14, 15, 21, 23, 24, 25, 26, 30 of Decision 30/2019/QD-UBND, applicable to residential areas within the communes, located outside the 200 m range of named streets specified in Section 3 - Appendix Numbers 14 to 30 of Decision 30/2019/QD-UBND.

- In cases where the State allocates land or leases land in rural residential areas: for business production, industrial clusters, industrial parks, new urban areas, auction areas, resettlement areas that have been connected to roads with names in the Price Table, the current road will be used as a base to apply land prices according to the 4 positions of the closest named street or road and will not apply the rural residential area land prices specified in Section 4 - Appendix Numbers 13, 14, 15, 21, 23, 24, 25, 26, 30 of Decision 30/2019/QD-UBND.

Shall Decision 71 on the Hanoi land price list replace Decision 30? (Image from the Internet)

Which entities are non-agricultural land use taxpayers in Vietnam?

Based on the provisions of Article 4 of the Law on Non-agricultural Land Use Tax 2010, taxpayers of non-agricultural land use tax include the following specific cases:

- Taxpayers are organizations, households, and individuals who have the right to use land subject to non-agricultural land use tax as mentioned above.

- In cases where organizations, households, or individuals have not been granted a Land Use Right Certificate, Certificate of House Ownership, and other asset rights attached to land (hereinafter referred to as "Certificates"), the person currently using the land is liable for tax payment.

- Taxpayers in certain specific cases are determined as follows:

+ In case the State leases out land for project implementation, the person leasing the homestead land is the taxpayer;

+ In case the person with land use rights leases out the land under a contract, the taxpayer is determined according to the agreement in the contract. If the contract does not specify the taxpayer, the person with land use rights is liable for the tax;

+ If the land has been granted a Certificate but is currently under dispute, the person currently using the land is the taxpayer until the dispute is resolved. Tax payment is not a basis for resolving land use rights disputes;

+ If multiple people jointly have the right to use a parcel, the taxpayer is the lawful representative of the co-owners of that parcel;

+ In the event that a person contributes capital for business using land use rights and a new legal entity that has the right to use land becomes subject to tax as mentioned above, the new legal entity becomes the taxpayer.

When is the deadline for paying non-agricultural land use tax in Vietnam?

According to Clause 1, Article 18 of Decree 126/2020/ND-CP, the deadline for non-agricultural land use tax payment is specifically regulated as follows:

- The first tax payment deadline: No later than 30 days from the date of issuance of the non-agricultural land use tax payment notice by the tax agency.

From the second year onwards, taxpayers must pay the annual non-agricultural land use tax in full no later than October 31.

- The deadline for paying tax differences as determined by the taxpayer in the consolidated declaration is no later than March 31 of the following calendar year after the tax year.

- The deadline for tax payment concerning revised declaration records is no later than 30 days from the date of issuance of the non-agricultural land use tax payment notice.