What are the places for submitting tax declaration dossiers for land-related taxes in Vietnam?

What are the places for submitting tax declaration dossiers for land-related taxes in Vietnam?

Under Clause 7, Article 11 of Decree 126/2020/ND-CP stipulates the places for submitting tax declaration dossiers for land-related taxes in Vietnam:

* Non-agricultural land use tax:

- Organizations, households and individuals shall submit tax declaration dossiers to the single-window authorities or tax authorities (in case single-window authorities are not available) responsible for the area where the levied land is located.

- Households and individuals shall submit consolidated tax declaration dossiers as follows:

If the total area of the land plots exceeds the homestead land limit while none of the separate land plot does, the taxpayer may submit the tax declaration dossier to the tax authority of any area where these land plots are located.

In case the taxpayer has LUR of multiple land plots in different districts of the same province and only 01 of them exceeds the homestead land limit, the consolidated tax declaration dossier shall be submitted to the tax authority of the area where the exceeding land plot is located.

In case the taxpayer has LUR of multiple land plots in different districts of the same province and only 01 of them exceeds the homestead land limit, the consolidated tax declaration dossier shall be submitted to the tax authority of the area where the exceeding land plot is located.

* Agriculture land levy: Tax declaration dossiers shall be submitted to the People’s Committee of the commune where the land is located.

* Land levy declaration dossiers shall be submitted in accordance with regulations on single-window system, except for the cases specified in Clause 12 Article 13 of Decree 126/2020/ND-CP in which declaration dossiers are submitted to the single-window authority responsible for the area where the land is located.

* Declaration dossiers of land rents and water surface rents shall be submitted to the single-window authorities or tax authorities (where a single-window authority is not available) responsible for the area where the land is located (except the cases specified in Clause 12 Article 13 of Decree 126/2020/ND-CP).

* personal income tax from real estate transfer, receipt of real estate as inheritance or gifts:

- The individual having income from real estate transfer shall submit the tax declaration dossier to the land authority responsible for the area where the real estate is located in accordance with single-window system regulations.

- The individual having income from transfer, receipt of inheritance or gift that is housing, commercial housing, off-the-plan construction, construction work, housing that has been transferred and put into use before issuance of the certificate of land use right and ownership of property on land shall declare tax on real estate transfer if the submitted tax declaration dossier already includes the certificate; The individual authorizing the management of the real estate shall be the taxpayer and submit the tax declaration dossier to the tax authority responsible for the area where the real estate is located.

dd.3) Individuals having income from transfer, receipt of real estate as inheritance or gift overseas shall submit tax declaration dossiers to the tax authorities of the areas where they reside.

* Real estate registration fees: Organizations and individuals applying for registration of LUR and ownership of property on land (even if registration fee is exempted) shall submit registration fee declaration dossiers to the single-window authorities of the areas where the real estate is located.

What are the places for submitting tax declaration dossiers for land-related taxes in Vietnam? (Image from the Internet)

What are the places for submitting tax declaration dossiers of taxpayers being individuals earning inform form wages and salaries subject to PIT finalization in Vietnam?

Under Clause 8, Article 11 of Decree 126/2020/ND-CP, the places for submitting tax declaration dossiers of taxpayers being individuals earning income form wages and salaries subject to PIT finalization in Vietnam are specified as follows:

* The following individuals shall declare tax monthly or quarterly in accordance with Clause 1 Article 8 and Article of Decree 126/2020/ND-CP:

- Resident individuals who earn salaries in Vietnam and have not had personal income tax deducted shall submit tax declaration dossiers to supervisory tax authorities of the salary payers.

- Resident individuals whose salaries are paid overseas shall submit tax declaration dossiers to supervisory tax authorities of the areas where they work. In case their working locations are not in Vietnam, tax declaration dossiers shall be submitted to the tax authorities of the areas where they reside.

* The following individuals shall submit tax finalization dossiers in accordance with Clause 6 Article 8 of Decree 126/2020/ND-CP:

- Resident individuals who earn salary in one location and declare tax themselves shall submit tax finalization dossiers to the tax authorities to which tax declarations are submitted during the year as prescribed in Point a of this Clause. In case an individual earns salary in more than one location, including salary on which tax is declared directly and salary on which tax has been deducted by the income payer, the tax finalization dossier shall be submitted to the tax authority of the area where the biggest source of income is located. In case the area where the biggest source of income is located cannot be identified, the tax finalization dossier shall be submitted to the supervisory tax authority of the salary payer or the area where the individual resides.

- In case a resident individual earning salary from more than one sources on which tax has been deducted by salary payers:

The tax finalization dossier shall be submitted to the supervisory tax authority of the salary payer where personal exemption is claimed. In case the individual’s workplace is changed and personal exemption is claimed at the last salary payer, the tax finalization dossier shall be submitted to the supervisory tax authority of such salary payer. In case the individual’s workplace is changed and personal exemption is NOT claimed at the last salary payer, the tax finalization dossier shall be submitted to the supervisory tax authority of the area where the individual resides. In case personal exemption has not been claimed at any salary payer, the tax finalization dossier shall be submitted to the supervisory tax authority of the area where the individual resides.

In case a resident individual does not have an employment contract or has an employment contract of less than 03 months or has a service provision contract and earns income at one location or more from which 10% tax has been deducted, the tax finalization dossier shall be submitted to the tax authority of the area where the individual resides.

In case a resident individual earns salary at one location or more but is not working for the salary payer when the tax finalization dossier is being prepared, the tax finalization dossier shall be submitted to the tax authority of the area where the individual resides.

What are the cases where tax declaration dossiers are not required in Vietnam?

According to Clause 3, Article 7 of Decree 126/2020/ND-CP supplemented by Clause 2, Article 1 of Decree 91/2022/ND-CP, taxpayers are not required to submit tax declaration dossiers in the following cases:

- The taxpayer only has business operations that are not subject to any tax.

- The taxpayer is an individual earning tax-free income as prescribed by personal income tax laws and Point b Clause 2 Article 79 of the Tax Administration Law 2019, except individuals that receive real estate as inheritance or gift and individuals that transfer real estate.

- An enterprise that only exports is not required to declare VAT.

- The taxpayer’s business suspension is suspended as prescribed in Article 4 of Decree 126/2020/ND-CP.

- The taxpayer applies for TIN invalidation, except termination of business operation, contract or business rearrangement prescribed in Clause 4 Article 44 of the Tax Administration Law 2019.

- The declarant of personal income tax is the income payer, declares personal income tax monthly or quarterly, and does not deduct personal income tax in the same month or quarter.