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

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

Based on Clause 1, Article 18 of Decree 126/2020/ND-CP stipulated as follows:

Deadline for paying taxes for revenues belonging to the state budget from land, water resource exploitation rights fees, mineral resource exploitation rights fees, sea area use fees, registration fees, and licensing fees

1. Non-agricultural land use tax

a) The deadline for paying the first-time tax: No later than 30 days from the issuance date of the non-agricultural land use tax payment notification by the tax authority.

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

b) The deadline for paying the tax differential, as determined by the taxpayer in the General Declaration, is no later than March 31 of the calendar year following the tax year.

c) The deadline for paying tax for the consolidated declaration for non-agricultural land use tax is no later than 30 days from the issuance date of the non-agricultural land use tax payment notification.

2. Agricultural land use tax

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Thus, the deadline for paying tax for the consolidated declaration for non-agricultural land use tax by the taxpayer is 30 days from the issuance date of the non-agricultural land use tax payment notification.

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

Which entity are the taxpayer of non-agricultural land use tax in Vietnam?

Based on Article 4 of the Law on Non-agricultural Land Use Tax 2010, the taxpayers of non-agricultural land use tax include:

- Taxpayers are organizations, households, and individuals who have the right to use land subject to tax as stipulated in Article 2 of the Law on Non-agricultural Land Use Tax 2010.

- In cases where organizations, households, and individuals have not yet been issued a Land Use Rights Certificate, Home Ownership Certificate, and other assets attached to the land (hereinafter referred to as the Certificate), the current land user is the taxpayer.

- Taxpayers in some specific cases are stipulated as follows:

+ If the State leases land to implement an investment project, the homestead land tenant is the taxpayer;

+ When a land user leases the land according to a contract, the taxpayer is determined according to the agreement in the contract. If the contract does not specify the taxpayer, the land user is the taxpayer;

+ In cases where the land already has a Certificate but is currently under dispute, until the dispute is resolved, the current land user is the taxpayer. Paying tax does not constitute a basis for resolving the dispute over land use rights;

+ In cases where multiple people have the right to use a parcel of land, the taxpayer is the legal representative of all co-users of that parcel;

+ When a land user contributes land use rights as capital to form a new legal entity with land use rights subject to tax as stipulated in Article 2 of the Law on Non-agricultural Land Use Tax 2010, the new legal entity is the taxpayer.

Where do taxpayers register, declare, calculate, and pay the non-agricultural land use tax in Vietnam?

Based on Article 8 of the Law on Non-agricultural Land Use Tax 2010:

Registration, declaration, calculation, and payment of tax

1. Taxpayers shall register, declare, calculate, and pay taxes in accordance with tax management laws.

2. Taxpayers shall register, declare, calculate, and pay taxes at the district, district-level town, and city tax authorities under provincial management where there is land use right.

In deep, remote areas with difficult travel conditions, taxpayers may register, declare, calculate, and pay taxes at the Commune People's Committee. The tax authorities provide conditions for taxpayers to fulfill their obligations.

3. In cases where taxpayers have the right to use multiple parcels of land, the taxable area is the total area of taxable parcels within the province or centrally run city. Registration, declaration, calculation, and payment of taxes are as follows:

a) Taxpayers shall register, declare, calculate, and pay taxes at the district, district-level town, city tax authorities under provincial management where there is land use right;

b) Taxpayers select the homestead land quota limit at one district, district-level town, city under provincial management where there is land use right. In cases where there are one or more parcels of land exceeding the quota limit, taxpayers may choose one place with a parcel exceeding the quota limit to determine the area exceeding the limit of all parcels.

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Therefore:

- Taxpayers register, declare, calculate, and pay taxes at the district, district-level town, city tax authorities under provincial management where there is land use right (including cases where taxpayers have the right to use multiple parcels of land).

In deep, remote areas with difficult travel conditions, taxpayers may register, declare, calculate, and pay taxes at the Commune People's Committee. The tax authorities provide conditions for taxpayers to fulfill their obligations.