What are regulations on registration, declaration, calculation, and payment of non-agricultural land use tax in Vietnam?

What are regulations on registration, declaration, calculation, and payment of non-agricultural land use tax in Vietnam?

Pursuant to Article 8 of the 2010 Law on Non-Agricultural Land Use Tax, the registration, declaration, calculation, and payment of non-agricultural land use tax is conducted as follows:

- Taxpayers shall register, declare, calculate, and pay tax in accordance with the law on tax administration.

- Taxpayers shall register, declare, calculate, and pay tax at the district-level tax authority in the district, urban district, district-level town, or provincial city where the land use right is exercised.

In remote areas with difficult access, taxpayers can register, declare, calculate, and pay tax at the commune People's Committee. The tax authority facilitates taxpayers in fulfilling their obligations.

- If a taxpayer has the right to use multiple parcels of residential land, the taxable area is the total area of the residential parcels subject to tax within the geographical scope of the province or city under central authority. Registration, declaration, calculation, and payment of tax are stipulated as follows:

+ Taxpayers shall register, declare, calculate, and pay tax at the district-level tax authority in the district, urban district, district-level town, or provincial city where the right to use the land is exercised;

+ Taxpayers have the option to choose the homestead land limit in one district, urban district, district-level town, or provincial city where they have the right to use the land. If there are one or more parcels of residential land exceeding the limit, taxpayers may choose one place with parcels exceeding the limit to determine the excess area of the parcels.

The tax calculation price is applied based on the land price of each district, urban district, district-level town, or provincial city where the parcels are located.

Taxpayers shall prepare a general declaration form in accordance with the prescribed template to determine the total area of parcels with land use rights and the tax amount already paid, and submit it to the tax authority where the taxpayer has chosen to determine the homestead land limit to pay the difference between the tax amount payable according to the provisions of the 2010 Law on Non-Agricultural Land Use Tax and the tax amount already paid.

What are regulations on registration, declaration, calculation, and payment of non-agricultural land use tax in Vietnam? (Image from Internet)

Who are the non-agricultural land use taxpayers in Vietnam?

Pursuant to Article 4 of the 2010 Law on Non-Agricultural Land Use Tax, non-agricultural land use taxpayers include:

(1). Taxpayers are organizations, households, and individuals who have the right to use land subject to tax as regulated in Article 2 of this Law.

(2). In cases where organizations, households, and individuals have not been granted a Land Use Rights Certificate, House Ownership Certificate, and other assets associated with the land (commonly referred to as the Certificate), the current land users are the taxpayers.

(3). Taxpayers in specific cases are regulated as follows:

- If the State leases land to implement an investment project, the land lessee is the taxpayer;

- If the land user leases 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 land user is the taxpayer;

- If the land has been issued a Certificate but is under dispute, before the dispute is resolved, the current land user is the taxpayer. Tax payment is not the basis for resolving land use right disputes;

- If many people share the land use right on one parcel, the taxpayer is the legal representative of those sharing the land use right on that parcel;

- If the land user contributes the land use right to business capital, forming a new legal entity with the land use right subject to tax as regulated in Article 2 of this Law, the new legal entity is the taxpayer.

Is it necessary to submit an annual non-agricultural land use tax declaration in Vietnam?

According to Clause 3, Article 10 of Decree 126/2020/ND-CP regulations are as follows:

Deadline for submitting tax declaration dossiers for land-related fees, business license fees, registration fees, land use fees, and other fees in accordance with the law on management and use of public assets

...

3. Non-agricultural land use tax

a) For organizations:

a.1) Initial declaration: The deadline for submitting the dossier is no later than 30 days since the tax obligation for non-agricultural land use arises.

a.2) During the stabilization cycle, organizations are not required to re-declare non-agricultural land use tax annually if there are no changes in taxpayers and factors leading to changes in the tax payable.

a.3) Declaration when there are changes in the factors influencing tax calculation, resulting in an increase or decrease in tax payable and supplementary declaration when errors in the submitted tax declaration dossier affecting the tax payable are detected: The deadline for submitting the dossier is no later than 30 days since the occurrence of changes.

Supplemental tax declaration applies to: Cases resulting in changes in the tax calculation factors leading to an increase or decrease in tax payable; cases detecting errors in the submitted tax declaration dossier affecting the tax payable.

b) For households and individuals:

b.1) Initial declaration: The deadline for submitting the dossier is no later than 30 days since the tax obligation for non-agricultural land use arises.

b.2) Annually, households and individuals are not required to re-declare if there are no changes in taxpayers and factors leading to changes in the tax payable.

b.3) Declaration when there are changes in the factors influencing tax calculation (except for changes in the price of 1 m² land as regulated by the provincial People's Committee) leading to an increase or decrease in tax payable: The deadline for submitting the dossier is no later than 30 days since the occurrence of changes.

b.4) Supplementary declaration when errors in the submitted tax declaration dossier affecting the tax payable are detected in accordance with Article 47 of the Law on Tax Administration.

b.5) General declaration: The deadline for submitting the general declaration dossier is no later than March 31 of the calendar year following the tax year.

If there are no changes in taxpayers, organizations, individuals, and households are not required to submit an annual non-agricultural land use tax declaration.