Vietnam: Deadlines for submission of declarations of non-agricultural land use tax

According to Clause 3 Article 10 of the Decree No. 126/2020/NĐ-CP of Vietnam’s Government, deadlines for submission of declarations of non-agricultural land use tax are as follows:

1. For organizations:

- The first declaration shall be submitted within 30 days from the day on which non-agricultural land use tax is incurred.

- Non-agricultural land use tax does not have to be re-declared if the payer or the amount payable is not changed.

- In case of changes or errors in the submitted declaration that lead to an increase or decrease in the amount payable, the supplementary declaration shall be submitted within 30 days from the day on which the change occurs. A supplementary declaration shall be submitted in case of changes or errors in the submitted declaration that lead to an increase or decrease in the amount payable.

2. For households and individuals:

- The first declaration shall be submitted within 30 days from the day on which non-agricultural land use tax is incurred.

- Non-agricultural land use tax does not have to be re-declared if the payer or the amount payable is not changed.

- In case of changes that lead to an increase or decrease in the amount payable (except change in land price per m2 prescribed by the People’s Committee of the province), the supplementary declaration shall be submitted within 30 days from the day on which the change occurs.

- In case the submitted declaration contains errors that lead to a change in the amount payable, a supplementary declaration shall be submitted in accordance with Article 47 of the Law on Tax Administration of Vietnam.

- The consolidated declaration dossier shall be submitted by March 31 of the calendar year preceding the tax year.

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

Ty Na

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE