What is the deadline for submitting land levy declaration dossiers in Vietnam?

What is the deadline for submitting land levy declaration dossiers in Vietnam?

According to Clause 6, Article 10 of Decree 126/2020/ND-CP, the deadline for submitting land levy declaration dossiers is stipulated as follows:

- In case of land allocation by the State, land repurposing or land use right (LUR) certification where the declaration dossier shall be submitted within 30 days from the day on which land levy is incurred.

- The day on which land levy is incurred is:

+ In case of land allocation by the State or land repurposing, the land allocation date or repurposing date.

+ In case of LUR certification, the day on which the land registration office sends information to the tax authority. In case the land registration office transfers documents to the tax authority behind schedule or the tax authority fails to determine the land levy payable on schedule, the day on which valid documents are received by the land registry office shall apply.

What is the deadline for submitting land levy declaration dossiers in Vietnam? (Image from the Internet)

What are the places for submitting land levy declaration dossiers in Vietnam?

According to Clause 7, Article 11 of Decree 126/2020/ND-CP, the places for submitting tax declaration dossiers for land-related taxes as stipulated in Point c, Clause 4, Article 45 of the Law on Tax Administration 2019 are as follows:

* 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.

- 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 is the deadline for paying the land levy in Vietnam?

According to Clause 4, Article 18 of Decree 126/2020/ND-CP, the deadline for paying the land levy is stipulated as follows:

- Within 30 days from the issuance date of the land levy notice, the land user shall pay 50% of the land levy specified in the notice.

- Within 90 days from the issuance date of the land levy notice, the land user shall pay the remaining 50%.

- In case land levy is adjusted, within 30 days from the issuance date of the land levy notice, the land user shall pay 100% of the land levy if it is not fully paid by the household or individual after 5 years from the issuance date of the decision on allocation of relocation land