Instructions for filling out form 02/tk-sddpnn according to Circular 80 in Vietnam

Instructions for filling out form 02/tk-sddpnn according to Circular 80 in Vietnam

In Appendix 2 issued with Circular 80/2021/TT-BTC, the form number 02/TK-SDDPN is provided for the declaration of non-agricultural land tax.

For detailed information and to download the form, please refer to this link.

Note: The form number 02/TK-SDDPN for the declaration of non-agricultural land tax is applicable to organizations.

The instructions for filling out form number 02 for non-agricultural land tax declaration are as follows:

[1] Fill in the tax year for non-agricultural land use.

[2] Check the box if this is the first time the taxpayer is submitting this declaration for the tax year.

Note: The taxpayer should only fill in either item [2] or [3].

[3] Indicate the number of times the taxpayer is submitting supplementary tax declaration documents. According to point a, Clause 3 of Article 10 of Decree 126/2020/ND-CP, supplementary tax declarations are applied in the following cases:

- When there are factors that lead to changes in the tax calculation basis resulting in an increase or decrease in the tax amount.

- When errors or mistakes are discovered in the tax declaration submitted to the tax authority that affect the tax amount.

[4] Fill in the name of the organization submitting the non-agricultural land tax declaration according to the Certificate of Business Registration or equivalent legal documents.

[5] Items [7], [8], [9]: Fill in the name and information of the tax agent if the taxpayer has a contract with a tax agent to handle the non-agricultural land tax declaration on their behalf.

[6] Check the box if the taxable land plot has a land use right certificate. Then, the taxpayer should fill in the items from [12.1] to [12.6] based on the land use right certificate.

[7] Specify one of the cases for tax exemption or reduction as regulated in Article 10 and Article 11 of Circular 153/2011/TT-BTC supplemented by Article 4 of Circular 130/2016/TT-BTC.

Note: If the taxpayer is eligible for both tax exemption and reduction for the same excess land, they will be exempt from tax (according to Article 9 of Circular 153/2011/TT-BTC).

[8] Determine the land price corresponding to the location of the land plot based on the decision of the provincial People's Committee on land prices.

[9] The price is determined based on the land use purpose of the land plot according to the Decision on land price issued by the provincial People's Committee corresponding to each type and location of land.

For example, in Ho Chi Minh City, the land price list for the period 2020-2024 is implemented according to Decision 02/2020/QD-UBND.

[10] The taxpayer calculates the tax following the instructions in parentheses () and the regulations in Chapter 2 of Circular 153/2011/TT-BTC.

Instructions for filling out form 02/tk-sddpnn according to Circular 80 in Vietnam - image from internet

Where shall the application for non-agricultural land tax be submitted in Vietnam?

In Subsection 2.3 of Section 2, Official Dispatch 7211/CTTPHCM-TTHT in 2023 provides instructions on the location for submitting non-agricultural land tax declaration documents as follows:

- Organizations, households, and individuals shall submit the declaration documents at the receiving agency as regulated in the one-stop-shop mechanism where the taxable land is located.

In cases where the one-stop-shop mechanism is not specified, the declaration documents shall be submitted to the tax authority where the taxable land is located.

- Households and individuals submitting consolidated tax declaration documents shall do so at the tax authority where the taxpayer declares the consolidated tax as follows:

+ In cases where there are no land plots exceeding the threshold, but the total area of taxable land exceeds the residential land threshold in the place where the land is used:

The taxpayer can choose to submit the declaration documents to any tax authority in the area where the land plots are located.

+ In cases where the taxpayer has the land use right for multiple land plots in different districts within the same province, and there is only one land plot exceeding the residential land threshold in the place where the land is used:

The taxpayer shall submit the consolidated declaration documents to the tax authority in the district where the land plot exceeding the threshold is located.

+ In cases where the taxpayer has the land use right for multiple land plots in different districts and there are multiple land plots exceeding the residential land threshold in the place where the land is used:

The taxpayer can choose to submit the consolidated declaration documents to the tax authority where the land plots exceeding the threshold are located.

In which cases shall non-agricultural land tax in Vietnam be exempted?

In Article 9 of the Law on Non-Agricultural Land Tax 2010, the cases in which non-agricultural land tax is exempted include:

(1) Land for the following projects:

- Investment projects in sectors that are specially encouraged for investment.

- Investment projects in areas with particularly difficult socio-economic conditions.

- Investment projects in sectors that are encouraged for investment in areas with difficult socio-economic conditions.

- Land used by enterprises where over 50% of the workforce consists of war veterans or disabled veterans.

(2) Land for socialized activities in the fields of education, vocational training, healthcare, culture, sports, and the environment.

(3) Land used for the construction of benevolent houses, houses of solidarity, facilities for the care of lonely elderly, disabled people, and orphaned children; social welfare hospitals.

(4) Residential land within the limits in areas with particularly difficult socio-economic conditions.

(5) Residential land within the limits for the following individuals:

- Revolutionaries active before August 19, 1945.

- Grade 1/4 and 2/4 war veterans; individuals entitled to policies similar to Grade 1/4 and 2/4 war veterans.

- Grade 1/3 disabled veterans.

- Heroes of the People's Armed Forces.

- Mother Heroines of Vietnam.

- Biological parents, foster parents, individuals who have contributed to the upbringing of martyrs when they were young.

- Spouses of martyrs; children of martyrs entitled to monthly allowances.

- Revolutionaries affected by Agent Orange.

- Individuals affected by Agent Orange in difficult family circumstances.

(6) Residential land within the limits for poor households as regulated by the Government.

(7) Households and individuals whose land is revoked during the year according to approved plans and schemes by competent state agencies shall be exempt from tax for the actual year in which the land is revoked and for the new residential land.

(8) Land with gardens confirmed by competent state agencies as historical-cultural relics.

(9) Taxpayers facing difficulties due to force majeure events if the damage to land and houses on the land exceeds 50% of the taxable value.

Best regards!