What are the penalties for delaying the submission of non-agricultural land use tax declaration dossiers in Vietnam?

What does the non-agricultural land use tax declaration dossier in Vietnam include?

According to Article 15 of Circular 153/2011/TT-BTC, the non-agricultural land use tax declaration dossier includes the following documents:

(1) For annual non-agricultural land use tax declaration, the dossier comprises:

- Non-agricultural land use tax declaration form for each taxable parcel according to Form 01/TK-SDDPNN applicable to households and individuals or Form 02/TK-SDDPNN applicable to organizations, issued together with Circular 153/2011/TT-BTC;

- Copies of documents related to the taxable parcel such as Certificate of land use rights, land allocation decision, land lease decision or land lease contract, Decision permitting change of land use purpose;

- Copies of documents proving eligibility for tax exemption or reduction (if any).

(2) For consolidated non-agricultural land use tax declaration, the dossier comprises:

- Consolidated non-agricultural land use tax declaration form 03/TKTH-SDDPNN issued together with Circular 153/2011/TT-BTC.

What are the penalties for delaying the submission of non-agricultural land use tax declaration dossiers in Vietnam? (Image from Internet)

What are the penalties for delaying the submission of non-agricultural land use tax declaration dossiers in Vietnam?

According to Article 13 of Decree 125/2020/ND-CP on penalties for late submission of non-agricultural land use tax declaration dossier:

- Warning: For late submission of tax declaration dossier from 1 to 5 days with extenuating circumstances.

- Fines:

+ From VND 2,000,000 to VND 5,000,000: For late submission of tax declaration dossier from 1 to 30 days, except in cases specified in Clause 1.

+ From VND 5,000,000 to VND 8,000,000: For late submission of tax declaration dossier from 31 to 60 days.

+ From VND 8,000,000 to VND 15,000,000: For the following actions:

++ Late submission of tax declaration dossier from 61 to 90 days.

++ Late submission of tax declaration dossier from 91 days or more without incurring tax liability.

++ Non-submission of tax declaration dossier without incurring tax liability.

++ Non-submission of annexes as per tax management regulations for enterprises with related-party transactions alongside the corporate income tax finalization dossier.

- Fines for organizations delaying the submission of tax declaration dossier over 90 days from the deadline, with incurred tax liability, where the taxpayer has already paid the tax and late payment interest into the state budget before the tax authority's tax audit or inspection decision, or before the tax authority documents the late submission as stipulated in Clause 11, Article 143 of the Tax Management Law 2019: From VND 15,000,000 to VND 25,000,000.

- Remedial measures:

+ Obligation to pay the late payment interest to the state budget for the violation.

+ Obligation to submit the tax declaration dossier, including annexes for the violation.

Note: According to Clause 4, Article 7 of Decree 125/2020/ND-CP, the above fines are applicable to organizations. For taxpayers who are households or household businesses, the fines are the same as for individuals.

In Clause 5, Article 5 of Decree 125/2020/ND-CP, for the same administrative violations on tax or invoice, the fine for organizations is double the fine for individuals.

What are the principles for non-agricultural land use tax declaration in Vietnam?

According to Clause 1, Article 16 of Circular 153/2011/TT-BTC, the declaration of non-agricultural land use tax must adhere to the following principles:

- The taxpayer is responsible for accurately filling out the tax declaration form with information related to the taxpayer, such as: name, ID card/Citizenship card number, tax code, address for tax notice; Information related to the taxable parcel, such as area, usage purpose. If the land has been issued with a Certificate, all details on the Certificate must be filled out, including number, issuance date, map sheet number, land area, and limit (if any).

For household-specific land tax declaration dossiers, the commune-level People's Committee identifies the criteria in the verification part of the functional agency on the form and forwards it to the Tax Sub-department as the basis for tax calculation.

For organizational tax declaration dossiers, if clarification is needed on certain criteria as a basis for tax calculation, the Tax and Environment Agency must confirm and send it to the Tax Agency.

- Annually, taxpayers do not need to re-declare if there is no change in the taxpayer or factors leading to a change in the payable tax amount.

In cases where changes arise affecting the taxpayer, the new taxpayer must declare and submit the tax declaration dossier as prescribed in Circular 153/2011/TT-BTC within 30 (thirty) days from the date of such changes;

In cases where factors arise leading to changes in the payable tax amount (except for changes in the taxable land price per square meter), the taxpayer must declare and submit the tax declaration dossier within 30 (thirty) days from the date of such changes.

- Consolidated non-agricultural land use tax declaration applies only to household land.

Taxpayers required to declare consolidated taxes per this Circular must prepare and submit the consolidated declaration at the Tax Sub-department where the taxpayer has selected and registered.