Which entities are non-agricultural land use taxpayers in Vietnam?

Which entities are non-agricultural land use taxpayers in Vietnam?

According to regulations in Article 4 of the Law on Non-Agricultural Land Use Tax 2010, taxpayers for non-agricultural land use tax in specific cases are as follows:

- The taxpayer is an organization, household, or individual having the right to use land subject to non-agricultural land use tax mentioned above.

- In cases where the organization, household, or individual has not been granted a Certificate of land use rights, ownership of residential houses, and other assets attached to the land (hereafter referred to as the Certificate), the person currently using the land is the taxpayer.

- Taxpayers in some specific cases are as follows:

+ In cases where the State leases land to execute a project, the person leasing homestead land is the taxpayer;

+ In cases where the land user leases land under a contract, the taxpayer is determined according to the agreement in the contract. If the contract does not specify who the taxpayer is, the land user is the taxpayer;

+ In cases where land has been granted a Certificate but is under dispute, before the dispute is resolved, the person currently using the land is the taxpayer. Paying tax is not a basis for resolving disputes over land use rights;

+ In cases where multiple people have the right to use a parcel, the taxpayer is the legal representative of those having the right to use that parcel;

+ In cases where a land user contributes capital in business by land use rights forming a new entity with land use rights subject to the above tax, the new entity is the taxpayer.

Which entities are non-agricultural land use taxpayers in Vietnam?  (Image from the Internet)

Vietnam: What does the non-agricultural land use tax declaration include?

Based on Article 15 of Circular 153/2011/TT-BTC which stipulates the non-agricultural land tax declaration as follows:

(1) For cases of declaring the annual non-agricultural land use tax to be paid, the dossier includes:

- Non-agricultural land use tax declaration for each taxable parcel according to form number 01/TK-SDDPNN issued with Circular 153/2011/TT-BTC applicable to households and individuals or form number 02/TK-SDDPNN issued with the same Circular applicable to organizations;

- Copy of documents related to the taxable parcel, such as: Certificate of land use rights, Land Allocation Decision, Land Lease Decision or Contract, Decision permitting change of land use purpose;

- Copies of documents proving exemption or tax reduction eligibility (if any).

(2) For cases of aggregate non-agricultural land use tax declaration, the dossier includes:

- Aggregate non-agricultural land use tax declaration according to form number 03/TKTH-SDDPNN issued with Circular 153/2011/TT-BTC.

Where to submit non-agricultural land use tax declarations in Vietnam?

According to Article 8 of the Law on Non-Agricultural Land Use Tax 2010, which regulates registration, declaration, calculation, and payment of non-agricultural land use tax as follows:

Registration, Declaration, Calculation, and Payment of Tax

1. Taxpayers register, declare, calculate, and pay tax according to legal provisions on tax management.

2. Taxpayers register, declare, calculate, and pay tax at the tax agency in the district, town-level town, or city under the province where they have land use rights.

In remote areas with difficult transportation, taxpayers can register, declare, calculate, and pay tax at the commune People's Committee. The tax agency facilitates taxpayers in fulfilling their obligations.

3. In cases where taxpayers have land use rights for multiple parcels, the taxable area is the total area of the parcels subject to tax within the province or centrally-run city. Tax registration, declaration, calculation, and payment are regulated as follows:

a) Taxpayers register, declare, calculate, and pay tax at the tax agency in the district, town-level town, or city under the province where they have land use rights;

b) Taxpayers may select the homestead land limit in one district, town-level town, or city under the province where they have land use rights. If one or more parcels exceed the limit, taxpayers may choose a location with parcels exceeding the limit to determine the excess area of the parcels.

The tax price is applied according to the land price of each district, town-level town, or city under the province where the parcel is located.

Taxpayers prepare an aggregate declaration according to the specified form to determine the total area of parcels they have usage rights and the tax already paid, sending it to the tax authority where the taxpayers have chosen to determine the homestead land limit to pay the difference between the tax payable as prescribed by this Law and the tax already paid.

The tax payment for non-agricultural land use is determined as follows:

- In principle, taxpayers at the tax agency in the district, town-level town, or city under the province where they have land use rights.

- In remote areas with difficult transportation, taxpayers may pay tax at the commune People's Committee.

- In cases where taxpayers have land use rights for multiple parcels, the taxable area is the total area of the taxable parcels within the province or centrally-run city. The tax payment is regulated as follows:

+ Taxpayer at the tax agency in the district, town-level town, or city under the province where they have land use rights.

+ Taxpayers may choose the homestead land limit in one district, town-level town, or city under the province where they have land use rights. If one or more parcels exceed the limit, taxpayers may choose one location with parcels exceeding the limit to determine the excess area of the parcels.

Taxpayers prepare an aggregate declaration according to the specified form to determine the total area of parcels they have usage rights and the tax already paid, sending it to the tax authority where the taxpayers have chosen to determine the homestead land limit to pay the difference between the tax payable as prescribed and the tax already paid.