What forms are included in the tax and land-related revenue declaration in Vietnam?

What forms are included in the tax and land-related revenue declaration in Vietnam?

According to Section 9 Appendix 2 of Circular 80/2021/TT-BTC, the forms included in the tax and land-related revenue declaration include the following:

- Form 01/TK-SDDPNN: Non-agricultural land use tax declaration form (applicable to households, individuals except for the transfer, inheritance, gift of land use rights). Here

- Form 02/TK-SDDPNN: Non-agricultural land use tax declaration form (applicable to organizations). Here

- Form 03/TKTH-SDDPNN: Consolidated non-agricultural land use tax declaration form (applicable to households, individuals declaring consolidated homestead land). Here

- Form 04/TK-SDDPNN: Non-agricultural land use tax declaration form (applicable to households, individuals in the case of transfer, inheritance, gift of land use rights). Here

- Form 01/SDDNN: Agricultural land use tax declaration form (applicable to organizations with taxable land). Here

- Form 02/SDDNN: Agricultural land use tax declaration form (applicable to households, individuals with taxable land). Here

- Form 03/SDDNN: Agricultural land use tax declaration form (applicable to land for perennial crops harvested once). Here

- Form 01/TMDN: Land rent, water surface rent declaration form (applicable for subjects without a decision or land lease agreement from the State). Here

What forms are included in the tax and land-related revenue declaration in Vietnam?? (Image from the Internet)

Are land-related taxes declared monthly, quarterly, or annually in Vietnam?

According to Points d, đ, e Clause 3 Article 8 of Decree 126/2020/ND-CP, non-agricultural land use tax, agricultural land use tax, and land rent, water surface rent in the form of annual payment are types of taxes and revenues declared annually.

When is the deadline to submit land-related tax declarations in Vietnam?

According to Clauses 3, 4, 5 Article 10 of Decree 126/2020/ND-CP, taxpayers comply with the regulations on the deadline for submitting tax declaration files according to Article 44 of Tax Administration Law 2019. For the deadline for submitting declaration files of land-related revenues according to the law on management and use of public property, as stipulated in Clause 5 Article 44 of Tax Administration Law 2019, the application is as follows:

(1) Non-agricultural land use tax

- For organizations:

+ Initial declaration: The deadline for submitting files is no later than 30 days from the date of arising non-agricultural land use tax obligation.

+ In a stable cycle, organizations do not have to re-declare non-agricultural land use tax annually if there is no change in taxpayers and factors leading to changes in the required tax amount.

+ Declaration when there is a change in factors affecting tax calculation leading to an increase or decrease in the tax amount to be paid and supplemental declaration when errors affecting the required tax amount are found in the submitted tax declaration file: The deadline for submitting files is no later than 30 days from the date of the change.

Supplemental declaration of tax declaration files applies to: Cases of changes in factors affecting tax calculation leading to an increase or decrease in the tax amount to be paid; cases when errors or mistakes affecting the required tax amount are found in the submitted tax declaration file.

- For households, individuals:

+ Initial declaration: The deadline for submitting files is no later than 30 days from the date of arising non-agricultural land use tax obligation.

+ Annually, households, individuals do not have to re-declare if there is no change in taxpayers and factors leading to changes in the required tax amount.

+ Declaration when there is a change in factors affecting tax calculation (except for the change in the price of 1 m² of land according to the provincial People's Committee regulations) leading to an increase or decrease in the tax amount to be paid: The deadline for submitting files is no later than 30 days from the date of the change.

+ Supplemental declaration when errors affecting the required tax amount are found in the submitted tax declaration file is implemented according to Article 47 of Tax Administration Law 2019.

+ Consolidated declaration: The deadline for submitting the consolidated declaration file is no later than March 31 of the calendar year following the tax year.

(2) Agricultural land use tax

- The deadline for the initial tax declaration file, declaration when there is an increase or decrease in taxable agricultural land area: No later than 30 days from the date of arising or changing the tax obligation.

- The deadline for submitting the annual tax declaration file for organizations is no later than the last day of the first month of the calendar year; no later than 10 days from the date of harvesting for organizations paying tax on the area of perennial crops harvested once.

- Annually, taxpayers do not have to re-declare the tax declaration file if there is no change in the increase, decrease of the taxable agricultural land area.

(3) Land rent, water surface rent

- In the case of land rent, water surface rent where the financial obligation determination dossier for land rent, water surface rent under the one-stop shop mechanism is at the same time the tax declaration dossier: The deadline for filing is no later than 30 days from the date the competent state agency signs the decision on land rent, water surface rent. In case there is no decision but there is a land rent, water surface rent contract, the deadline for filing is no later than 30 days from the contract signing date.

- In the case of land rent, water surface rent where there is no decision on renting, contract on renting land: The deadline for submitting the land rent, water surface rent declaration file is no later than 30 days from the date of using the land for purposes subject to land rent, water surface rent.

- The deadline for submitting the land rent, water surface rent declaration file in the case of changes in factors determining the financial obligation for land rent, water surface rent during the year is no later than 30 days from the date of issuance of the document recording the change by the competent authority.

- Taxpayers with no changes in factors leading to changes in the amount of land rent, water surface rent to be paid do not have to declare for the following year.