When is the deadline to pay the initial agricultural land use tax in Vietnam?

When is the deadline to pay the initial agricultural land use tax in Vietnam?

Based on Clause 2, Article 18 Decree 126/2020/ND-CP, the regulations are as follows:

Deadline for paying taxes on revenues from land, fees for granting rights to exploit water resources, mineral resources, marine area usage fees, registration fees, and license fees payable to the state budget

1. Non-agricultural land use tax

a) First-time tax payment deadline: No later than 30 days from the date the tax authority issues the notice of non-agricultural land use tax payment.

From the second year onwards, taxpayers must make a one-time yearly payment of non-agricultural land use tax no later than October 31.

b) Deadline for paying tax differences according to the taxpayer's declaration in the consolidated return is no later than March 31 of the calendar year following the tax year.

c) Deadline for submitting adjusted tax return files no later than 30 days from the date of issuing the notice of non-agricultural land use tax payment.

2. Agricultural land use tax

a) First-time tax payment deadline: No later than 30 days from the date the tax authority issues the notice of agricultural land use tax payment.

b) From the second year onwards, the taxpayer can choose to pay the agricultural land use tax once or twice a year. If the taxpayer chooses to pay once a year, the tax payment deadline is May 31.

If the taxpayer opts to pay twice a year, the deadline for each installment is as follows: the first installment, paying 50%, no later than May 31; the second installment, paying the remaining balance, no later than October 31.

c) Deadline for submitting adjusted tax return files no later than 30 days from the date of issuing the notice of agricultural land use tax payment.

d) If the local harvest season does not align with the tax payment deadlines specified herein, the tax authority may extend the tax payment deadline by no more than 60 days from the deadlines stipulated in this clause.

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Taxpayers using agricultural land must pay the first-time tax no later than 30 days from the date the tax authority issues the notice of agricultural land use tax payment.

When is the deadline to pay the initial agricultural land use tax in Vietnam? (Image from the Internet)

Which lands are subject to agricultural land use tax in Vietnam?

According to Article 2 Decree 74-CP of 1993, lands subject to agricultural land use tax include:

- Cultivated land, including land for annual crops, perennial crops, and grassland.

- Land for annual crops is land used to grow plants with a growth period (from planting to harvesting) not exceeding 365 days, such as rice, maize, vegetables, peanuts... or crops planted once but harvested for a few years without going through a basic construction period like sugarcane, bananas, sedges, hops, lemon grass, pineapple...

- Land for perennial crops is land used for plants with a growth cycle of over 365 days, planted once but harvested over many years and requiring a basic construction period before harvest, such as rubber, tea, coffee, oranges, tangerines, lychees, oil palms, coconuts...

- Grassland is land used for growing grass to raise livestock by its holders.

- Water surface land for aquaculture is land specifically used for aquaculture, or combined with cultivation, but essentially not used for other purposes.

- Forest planting land is land already used for afforestation and allocated to organizations or individuals for management, care, and exploitation, excluding bare hills and mountains.

If land subjected to tax as per this regulation is not used, the land user still must pay tax according to the provisions of the 1993 Agricultural Land Use Tax Law.

Which entitiy is the agricultural land use taxpayer in Vietnam?

According to Article 1 1993 Agricultural Land Use Tax Law and Article 1 Decree 74-CP of 1993, the agricultural land use taxpayer include:

- Organizations and individuals using land for agricultural production are required to pay agricultural land use tax, including:

+ Farming households, private households, and individuals;

+ Organizations and individuals utilizing agricultural land from the land fund set aside for public utility needs;

+ Agricultural, forestry, and fishery enterprises, including farms, forestry stations, fisheries, cooperatives, and other enterprises; state agencies, public service providers, military units, social organizations, and other entities using land for agricultural, forestry, and aquaculture production.

- Households assigned agricultural land use rights but not using it must still pay agricultural land use tax.