Vietnam: 08 cases calculated and informed by tax authorities according to information in the taxpayers' tax declaration dossiers

11:40, 24/10/2020

Recently, the Government of Vietnam has issued the Decree No. 126/2020/NĐ-CP on elaboration of the Law on Tax Administration.

trường hợp CQQL thuế tính thuế, thông báo nộp thuế theo hồ sơ khai thuế, Nghị định 126/2020/NĐ-CP

According to Clause 1 Article 13 of the Decree No. 126/2020/NĐ-CP of Vietnam’s Government, the following amounts will be calculated and informed by tax authorities according to information in the taxpayers' tax declaration dossiers:

- Personal income tax on inheritance or gift (except real estate specified in Point a Clause 2 of this Article).

- Tax on non-agricultural land payable by households and individuals (unless a consolidated declaration is prepared by the taxpayer, in which case the increase in tax shall be determined and paid by the taxpayer).

- Tax on agriculture land payable by households and individuals.

- Taxes, fees, charges and other amounts by household businesses and individual businesses paying presumptive tax.

- Land rents and water surface rents without a land lease decision or contract (except those incurred within economic zones or hi-tech zones).

- Licensing fees payable by household businesses and individual businesses paying presumptive tax.

- Registration fees (except those on real estate specified in Point a Clause 2 of this Article).

- Personal income tax on transfer of real estate; receipt of real estate as inheritance or gift (applicable in the cases specified in Point dd.2 and dd.3 Clause 7 Article 11 of this Decree).

View more details at the Decree No. 126/2020/NĐ-CP of Vietnam’s Government, effective from December 05, 2020.

Ty Na

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