When the State leases land for investment projects, who is responsible for paying non-agricultural land use tax in Vietnam?

When the State leases land for investment projects, who is responsible for paying non-agricultural land use tax in Vietnam?

Based on Article 4 Law on Non-Agricultural Land Use Tax 2010 stipulates as follows:

Taxpayer

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3. Taxpayers in certain specific cases are determined as follows:

a) In cases where the State leases land for investment projects, the lessee of the homestead land is the taxpayer;

b) In cases where a person with land use rights leases the land under a contract, the taxpayer is determined according to the agreement in the contract. If there is no agreement on the taxpayer in the contract, the person with land use rights is the taxpayer;

c) In cases where the land has been granted a Certificate but is in dispute, until the dispute is resolved, the person using the land is the taxpayer. The payment of tax is not a basis for resolving land use rights disputes;

d) In cases where multiple people have the right to use one parcel, the taxpayer is the legal representative of those with the right to use that parcel;

đ) In cases where the person with land use rights contributes capital with land use rights to form a new legal entity, and this new entity has the right to use land subject to tax as stipulated in Article 2 of this Law, then the new legal entity is the taxpayer.

** When the State leases land for investment projects, the lessee of the homestead land is the taxpayer.**

When the State leases land for investment projects, who is responsible for paying non-agricultural land use tax in Vietnam? (Image from the Internet)

Do taxpayers need to declare non-agricultural land use tax annually in Vietnam?

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

Deadline for submitting tax declaration dossiers for land-related payments, license fees, registration fees, rights grants, and other collections under the law on management and use of public assets

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3. Non-agricultural land use tax

a) For organizations:

a.1) First-time declaration: The deadline for submitting the dossier is no later than 30 days from the date the obligation to use non-agricultural land arises.

a.2) During a stable cycle, annually, organizations are not required to re-declare non-agricultural land use tax if there are no changes in the taxpayer and the factors leading to changes in the payable tax amount.

a.3) Declaration when there are changes in the factors affecting the tax calculation base leading to an increase or decrease in the payable tax amount and additional declaration when errors are found in the submitted tax declaration dossier affecting the payable tax amount: The deadline for submitting the dossier is no later than 30 days from the date of the change.

Additional tax declaration dossiers are applicable in cases where factors arise that change the tax calculation base leading to an increase or decrease in the payable tax amount; or if errors or misunderstandings are found in the submitted tax declaration dossiers affecting the payable tax amount.

b) For households and individuals:

b.1) First-time declaration: The deadline for submitting the dossier is no later than 30 days from the date the obligation to use non-agricultural land arises.

b.2) Annually, households and individuals are not required to re-declare if there are no changes in the taxpayer and the factors leading to changes in the payable tax amount.

b.3) Declaration when there are changes in the factors affecting the tax calculation base (excluding the change in the price of 1 m² of land according to the regulations of the provincial People's Committee) leading to an increase or decrease in the payable tax amount: The deadline for submitting the dossier is no later than 30 days from the date of the change.

b.4) Additional declaration when errors are found in the submitted tax declaration dossier affecting the payable tax amount to be implemented as stipulated in Article 47 of the Law on Tax Administration.

b.5) Aggregate declaration: The deadline for submitting the aggregate declaration dossier is no later than March 31 of the following calendar year for the tax year.

if there is no change in the taxpayer, organizations, individuals, and households do not need to declare non-agricultural land use tax annually.

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

According to Article 8 Law on Non-Agricultural Land Use Tax 2010, it is stipulated:

- Taxpayers register, declare, calculate, and pay tax at the tax office of the district, quarter, district-level town, or city under the province where the land use rights are located.

In remote and isolated areas with difficult travel conditions, taxpayers can register, declare, calculate, and pay tax at the commune People's Committees. The tax authorities will facilitate taxpayers in fulfilling their obligations.

- In cases where the taxpayer has rights to multiple parcels, the taxpayer should also register, declare, calculate, and pay tax at the tax office of the district, quarter, district-level town, or city under the province where the land use rights are located.