What are the procedures for grant of non-agricultural land use tax identification numbers in Vietnam?

What are the regulations on grant of non-agricultural land use tax identification numbers in Vietnam?

According to the provisions of Article 13 Circular 153/2011/TT-BTC regulating the grant of tax identification numbers:

- Tax authorities shall grant tax identification numbers to taxpayers for declaration and payment of non-agricultural land use tax according to this Circular.

- Taxpayers who have been granted tax identification numbers under the Law on Tax Administration and its guiding documents may use these numbers to declare and pay non- agricultural land use tax.

What are the procedures for grant of non-agricultural land use tax identification numbers in Vietnam? (Image from the Internet)

What are the procedures for grant of non-agricultural land use tax identification numbers in Vietnam?

According to the provisions of Article 14 Circular 153/2011/TT-BTC regulating the procedures for grant of non-agricultural land use tax identification numbers in Vietnam:

- For business organizations, household businesses and individual businesses, the procedures for registration for grant of tax identification numbers comply with the Law on Tax Administration and its guiding documents.

- For non-business households and individuals:

+ A dossier of registration for grant of a tax identification number is the tax declaration dossier to be submitted in the first year. Such a dossier comprises:

++ A declaration of non-agricultural land use tax, made according to form No. 01/TK-SDDPNN attached to this Circular {not printed herein).

++ A copy of the taxpayer's people identity card or military identity card or a certified copy of passport, for foreigners.

+ For taxpayers that have nor yet been granted tax identification numbers under the Law on Tax Administration and its guiding documents, district-level Tax Departments shall base themselves on taxpayers' dossiers of registration for grant of tax identification numbers to grant tax identification numbers and notify these numbers to taxpayers.

Tax identification numbers granted to non-business households and individuals shall be shown in non-agricultural land use tax payment notices sent to taxpayers.

+ A taxpayer that has more than one land plot shall submit a dossier of registration for grant of a lax identification number to any of the district-level Tax Departments of the localities where exist taxable land plots. A taxpayer that has registered permanent residence in the locality where exists a taxable land plot shall submit a dossier of application for a tax identification number to the district-level Tax Department of the locality in which he/she has registered permanent residence.

+ In case many persons are named in a certificate as co-owners of a land plot, a tax identification number shall be granted to the lawfully authorized representative of these co-owners. The representative may use such tax identification number to declare and pay tax for all of his/her own taxable land plots in the same locality as well as those in other localities.

What are the instructions for paying the non-agricultural land use tax in Vietnam?

According to Article 17 Circular 153/2011/TT-BTC regulating the payment of non-agricultural land use tax:

(1) For households and individuals

- Tax authorities shall base themselves on taxpayers' declarations containing certifications of competent state authorities to calculate and make tax payment notices according to form No. 01/TB-SDDPNN attached to Circular 153/2011/TT-BTC (not printed herein).

Tax authorities shall send tax payment notices to taxpayers no later than September 30 every year.

Within 10 (ten) working days after receiving tax authorities' tax payment notices, taxpayers may give feedbacks on (modifications or additions) information indicated in such notices to lax officers receiving their tax declaration dossiers. Within 10 working days after receiving taxpayers' feedbacks, tax authorities shall give replies. In case taxpayers make no feedbacks, the tax amounts indicated in the notices are the payable tax amounts.

Taxpayers shall fully pay taxes into the state budget within the time limit prescribed in Clause 3 of Article 17 Circular 153/2011/TT-BTC.

- For cases subject to general declaration:

Based on general declarations, taxpayers shall immediately pay the positive difference into the state budget. Any overpaid tax amounts shall be handled according to the Law on Tax Administration and its guiding documents.

(2) For organizations

Taxpayers shall calculate and pay non-agricultural land use tax within the time limit prescribed in Article 3 of this Article.

(3) Tax payment deadlines

- The deadline for annual tax payment is December 31.

Taxpayers may select to pay tax once or twice a year and shall fulfill tax obligations by December 31 every year.

The deadline for payment of the difference as determined by taxpayers in the general declarations is March 31 of the subsequent year.

- During a 5-year stabilization period, if the taxpayer wishes to make a single tax payment for several years, the tax payment deadline is December 31 of the year of application.

- Upon occurrence of events that lead to a change in taxpayers, land use rights transferors shall pay tax into the state budget of the locality where exists the taxable land plot before carrying out other legal procedures. In case of inheritance, heirs shall pay tax into the state budget if tax has not been paid.