What is the deadline for submitting non-agricultural land use tax declarations in Vietnam?

What is the non-agricultural land use tax declaration form in Vietnam?

According to Article 15 Circular 153/2011/TT-BTC:

Non-agricultural land use tax declaration dossier

1. A dossier of declaration of non-agricultural land use tax payable in a year comprises:

- A declaration of non-agricultural land use tax for each taxable land plot, made according to form No. 01/TK-SDDPNN, for households or individuals, or No. 02/TK-SDDPNN, for organizations, attached to this Circular (not printed herein);

- Copies of papers related to the taxable land plot such as: land use rights certificate, land allocation decision, land lease decision or contract; decision permitting the change of land use purpose;

- Copies of papers proving the taxpayer's eligibility for tax exemption or reduction (if any).

2. A dossier of general declaration of non-agricultural land use tax comprises:

- A general declaration of non-agricultural land use tax, made according to form No. 03/ TKTH-SDDPNN attached to this Circular (not printed herein).

Thus, the non-agricultural land use tax declaration includes the following forms:

- Non-agricultural land use tax declaration form for each taxable land plot according to Form No. 01/TK-SDDPNN;

Download Form 01/TK-SDDPNN - Non-agricultural land use tax declaration form: Here

- Non-agricultural land use tax declaration form for each taxable land plot according to Form No. 02/TK-SDDPNN;

Download Form 02/TK-SDDPNN - non-agricultural land use tax declaration form applicable to organizations: Here

- Consolidated non-agricultural land use tax declaration form - Form No. 03/TKTH-SDDPNN.

Download Form 03/TKTH-SDDPNN - Consolidated non-agricultural land use tax declaration form: Here

What is the deadline for submitting non-agricultural land use tax declarations in Vietnam? (Image from the Internet)

What is the deadline for submitting non-agricultural land use tax declarations in Vietnam?

According to Clause 3, Article 10 Decree 126/2020/ND-CP stipulates as follows:

Deadlines for submission of declarations of land-related amounts, licensing fees, registration fees, fees for grant of rights and other amount payables prescribed by regulations of law on management and use of public property

Tax declaration dossiers shall be submitted by the deadlines specified in Article 44 of the Law on Tax administration. The deadlines for submitting declarations of land-related amounts, licensing fees, registration fees, licensing fees and other amount payables prescribed by regulations of law on management and use of public property prescribed in Clause 5 Article 44 of the Law on Tax administration are specified in below:

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3.

Non-agricultural land use tax

a) For organizations:

a.1) The first declaration shall be submitted within 30 days from the day on which non-agricultural land use tax is incurred.

a.2) Non-agricultural land use tax does not have to be re-declared if the payer or the amount payable is not changed.

a.3) In case of changes or errors in the submitted declaration that lead to an increase or decrease in the amount payable, the supplementary declaration shall be submitted within 30 days from the day on which the change occurs.

A supplementary declaration shall be submitted in case of changes or errors in the submitted declaration that lead to an increase or decrease in the amount payable.

b) For households and individuals:

b.1) The first declaration shall be submitted within 30 days from the day on which non-agricultural land use tax is incurred.

b.2) Non-agricultural land use tax does not have to be re-declared if the payer or the amount payable is not changed.

b.3) In case of changes that lead to an increase or decrease in the amount payable (except change in land price per m2 prescribed by the People’s Committee of the province), the supplementary declaration shall be submitted within 30 days from the day on which the change occurs.

b.4) In case the submitted declaration contains errors that lead to a change in the amount payable, a supplementary declaration shall be submitted in accordance with Article 47 of the Law on Tax administration.

b.5) The consolidated declaration dossier shall be submitted by March 31 of the calendar year preceding the tax year.

Thus, the deadline for submitting the tax declaration is no later than 30 days from the day on which non-agricultural land use tax is incurred.

What is the guidance on non-agricultural land use tax payment in Vietnam?

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

(1) For households and individuals

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

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

Within 10 (ten) working days after receiving tax agencies' 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 agencies 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.