What is handling for late payment of agricultural land use tax in Vietnam?
What is handling for late payment of agricultural land use tax in Vietnam? What is agricultural land use tax calculated based on in Vietnam?
My grandmother has a piece of land for farming. Now my grandmother is old and weak and wants my father to return home to work in the fields. My father has been working far away for several years so he doesn't know the land situation, way to pay taxes, or way to calculate it. Because my grandmother is old, she has not paid agricultural land tax recently, so how is my father's use of the land handled now? What is this land use tax calculation based on? Thank you!
What is handling for late payment of agricultural land use tax in Vietnam?
At Article 11 of the Agricultural Land Use Tax Law 1993 stipulates as follows:
Organizations and individuals using agricultural land are responsible for declaring according to the tax calculation form of the tax authority and sending the declaration to the People's Committee of the commune, ward or town on time.
When there is a change in the taxable area, the tax-paying household must re-declare it to the People's Committee of the commune, ward or town.
Article 26 of the Agricultural Land Use Tax Law 1993 stipulates handling of tax payment violations as follows:
1. Violations of the Law on Agricultural Land Use Tax are handled as follows:
a) Organizations and individuals who make false tax declarations, smuggle taxes or evade taxes must pay back the full tax deficiency according to the provisions of this Law and be fined from 0.2 times to 0.5 times the tax deficiency.
b) Organizations and individuals using land that do not declare according to the provisions of Article 11 of this Law, in addition to having to pay back taxes, will also be fined from 0.5 to 1.0 times the undeclared tax amount.
c) Organizations and individuals who pay taxes or fines late if more than 30 days from the due date stated in the tax collection order or penalty decision without a legitimate reason, in addition to having to pay the full amount of tax or fine, penalty, and also a fine equal to 0.1% of the tax amount or fine for each day of late payment.
2. Individuals who evade taxes in large amounts or have been administratively handled multiple times under Clause 1 of this Article but continue to violate them may be subject to criminal prosecution.
Pursuant to the provisions in Article 27 of the Agricultural Land Use Tax Law 1993 is as follows:
The authority to handle violations is specified as follows:
a) The Director of the Tax Department of a district, town, or provincial city may apply administrative sanctions and be fined up to 0.5 times the tax deficiency.
b) The Director of the Tax Department of a province or centrally run city may apply administrative sanctions and be fined up to 1 time the tax deficiency.
According to this Article, based on the time and tax amount that you have not paid, you will have to pay back this tax amount, fine and late payment penalty according to the above regulations in Vietnam. Your family should contact the Tax Department to do this and get more details about the tax amount and fine amount that your family needs to pay.
What is handling for late payment of agricultural land use tax in Vietnam? (Image from the Internet)
What is agricultural land use tax calculated based on in Vietnam?
Pursuant to Article 16 of the Agricultural Land Use Tax Law 1993 stipulates as follows:
The approved tax book is the basis for tax collection. Tax is paid 1 to 2 times a year according to the main harvest of each type of crop in each locality. Tax payment time is prescribed by the People's Committee of the province or centrally run city. At least 10 days before the tax payment deadline, the tax collection agency must send a notice clearly stating the location, time and tax amount to be paid to each tax-paying household.
According to Article 17 of the Agricultural Land Use Tax Law 1993, it is stipulated:
Agricultural land use tax is calculated in rice and collected in money. The price of tax-collected rice decided by the People's Committee of the province or centrally-run city must be no more than 10% lower than the local market price during the tax collection season.
In special cases, tax can be collected in rice as decided by the Chairman of the People's Committee of the province or centrally run city.
According to this Article, the approved tax book is the basis for collecting agricultural land use tax and is calculated in rice and collected in cash except in special cases in Vietnam. Land use tax is calculated all year but tax is collected each year from 1 to 2 months. Trace the main harvest of each crop in each locality. Taxpaying households can pay taxes before the tax collection deadline and can pay all the tax payable for the whole year at the first tax collection.
Best regards!
