When is the annual deadline for paying non-agricultural land use tax in Vietnam?

Which types of land are subject to non-agricultural land use tax in Vietnam?

According to Article 2 of the 2010 Law on Non-agricultural Land Use Tax, the following types of land are subject to non-agricultural land use tax:

- Residential land in rural areas, homestead land in urban areas.

- Non-agricultural production and business land including: land for industrial zone construction; land used as premises for production and business establishments; land for mineral extraction and processing; land for the construction of building materials and ceramics production.

- The following types of non-agricultural land when used for business purposes include:

+ Land used for public purposes including: land for transportation and irrigation; land for the construction of cultural, healthcare, education and training, sports facilities serving public interest; land with historical-cultural relics and scenic spots; land for other public constructions as prescribed by the Government of Vietnam;

+ Land used by religious establishments;

+ Land for cemeteries and graveyards;

+ Land of rivers, streams, canals, channels, creeks, and special-use water surfaces;

+ Land with structures such as communal houses, temples, shrines, towers, and family worship churches;

+ Land for the construction of office buildings, construction of non-business facilities, land used for national defense and security purposes;

+ Other non-agricultural land as prescribed by law.

When is the annual deadline for paying non-agricultural land use tax in Vietnam? (Image from Internet)

When is the annual deadline for paying non-agricultural land use tax in Vietnam?

According to clause 1 of Article 18 of Decree 126/2020/ND-CP regarding the regular timeline for paying non-agricultural land use tax:

Deadline for tax payment for revenue sources belonging to the state budget from land, fees for water resource exploitation, mineral resources, fees for land use in marine areas, registration fees, and license fees

1. Non-agricultural land use tax

a) Deadline for initial tax payment: No later than 30 days from the date of issuance of the tax payment notice for non-agricultural land use tax by the tax authority.

From the second year onwards, taxpayers pay the non-agricultural land use tax once a year, no later than October 31.

b) Deadline for payment of tax difference determined by the taxpayer in the composite declaration is no later than March 31 of the following calendar year.

c) Deadline for tax payment for the adjusted tax declaration is no later than 30 days from the date of issuance of the tax payment notice for non-agricultural land use tax.

Thus, aside from the first year when the tax authority issues the tax payment notice, the non-agricultural land use tax is paid annually, specifically no later than October 31 each year.

Do non-agricultural land use tax declarations need to be re-submitted annually in Vietnam?

According to clause 3 of Article 10 of Decree 126/2020/ND-CP:

Timeline for submitting tax declarations for land revenues, license fees, registration fees, usage rights fees, and other revenues as per the law on management and use of public assets

...

3. Non-agricultural land use tax

a) For organizations:

a.1) Initial declaration: The deadline for submission is no later than 30 days from the date the obligation for non-agricultural land use tax arises.

a.2) During a stable cycle, organizations do not need to re-declare non-agricultural land use tax annually if there is no change in the taxpayer and factors leading to a change in the payable tax.

a.3) Declaration if there is a change in elements affecting tax calculation which leads to an increase or decrease in the payable tax and additional declaration when finding mistakes in previously submitted tax declarations affecting the payable tax: The submission deadline is no later than 30 days from the date of the change.

Additional tax declaration applies in cases where there is a change in factors affecting tax calculation that lead to an increase or decrease in payable tax; if a mistake is found in the previously submitted tax declaration which affects the payable tax.

b) For households and individuals:

b.1) Initial declaration: The deadline for submission is no later than 30 days from the date the obligation for non-agricultural land use tax arises.

b.2) Annually, households and individuals do not need to re-declare if there is no change in the taxpayer and factors leading to a change in the payable tax.

b.3) Declaration in cases of changes affecting the tax calculation basis (except for changes in the price of 1 square meter of land as regulated by the provincial people's committee) which lead to an increase or decrease in the payable tax: The deadline for submission is no later than 30 days from the date of the change.

b.4) Additional declaration when finding a mistake in the previously submitted tax declaration that affects the payable tax is done according to the provisions of Article 47 of the Tax Management Law.

b.5) Comprehensive declaration: The submission deadline for the comprehensive declaration is no later than March 31 of the calendar year following the taxation year.

...

Annually, households, individuals, and organizations are not required to re-submit non-agricultural land use tax declarations if there is no change in the taxpayer or factors leading to a change in the payable tax.

Nonetheless, a supplementary declaration must be submitted within 30 days from the date of the change.

Thus, there is no need to re-declare annually if there are no changes affecting tax obligations.