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

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

According to Article 13 of Circular 153/2011/TT-BTC, the regulations on granting tax identification numbers for non-agricultural land use in Vietnam are as follows:

-  Tax agencies 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 2019 and its guiding documents may use these numbers to declare and pay non- agricultural land use tax.

What are the regulations on granting tax identification numbers for non-agricultural land use in Vietnam? (Image from the Internet)

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

According to Article 14 of Circular 153/2011/TT-BTC, the procedures for granting tax identification numbers for non-agricultural land use in Vietnam are as follows:

(1) For business organizations, households and individuals, the procedures for registration for grant of tax identification numbers comply with the Law on Tax Administration 2019 and its guiding documents.

(2) 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 issued with Circular 153/2011/TT-BTC {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 cases of non-agricultural land use tax exemption in Vietnam?

According to Article 9 of the Law on Non-Agricultural Land Use Tax 2010, tax exemption for non-agricultural land use tax is provided in the following cases:

- Land of investment projects in domains eligible for special investment promotion; investment projects in areas with extreme socio-economic difficulties; investment projects in domains eligible for investment promotion in areas with socio-economic difficulties; and land of enterprises with over 50% of their employees being war invalids and diseased soldiers.

- Land of establishments carrying out socialized educational, vocational training, healthcare, cultural, sports or environmental activities.

- Land for the construction of houses of gratitude, houses of great solidarity, establishments nurturing lonely aged people, people with disabilities or orphans, and social-disease treatment establishments.

- Residential land within the set quota in areas with extreme socioeconomic difficulties.

- Residential land within the set quota , of revolutionary activists before August 19, 1945; war invalids of 1/4 or 2/4 grade and people enjoying policies like these war invalids; diseased soldiers of 1/3 grade; people’s armed forces heroes; heroic Vietnamese mothers; natural parents of, or people nurturing, martyrs when they were minors; spouses of martyrs; martyrs’ children eligible for monthly allowances; agent orange victims who are revolutionary activists; and agent orange victims with difficult family circumstances.

- Poor households’ land within the set quota under the Government’s regulations.

- Households and individuals whose residential land is actually recovered in a year under the approved planning or plan will be exempt from tax on the recovered land and the land in the new place of residence in that year. 8. Land with garden houses certified by a competent state agency as historical-cultural relics.

- Taxpayers who face difficulties due to force majeure circumstances if the value of damage related to land and houses on land accounts for over 50% of the taxable price.