Vietnam: Land use right certification where the declaration dossier shall be submitted within 30 days from the day on which land levy is incurred

11:30, 24/10/2020

On October 19, 2020, the Government of Vietnam issued the Decree No. 126/2020/NĐ-CP on elaboration of the Law on Tax Administration.

Chậm nhất 30 ngày phát sinh nghĩa vụ phải nộp HS khai thuế của tiền SD đất, Nghị định 126/2020/NĐ-CP

According to Clause 6 Article 10 of the Decree No. 126/2020/NĐ-CP of Vietnam’s Government, in case of land allocation by the State, land repurposing or land use right (LUR) certification where the declaration dossier shall be submitted within 30 days from the day on which land levy is incurred. The day on which land levy is incurred is:

- In case of land allocation by the State or land repurposing, the land allocation date or repurposing date.

- In case of LUR certification, the day on which the land registration office sends information to the tax authority. In case the land registration office transfers documents to the tax authority behind schedule or the tax authority fails to determine the land levy payable on schedule, the day on which valid documents are received by the land registry office shall apply.

Besides, this Decree also stipulates deadlines for submission of declarations of fees for grant of right to mineral extraction, water resource extraction, sea area usage as follows:

Competent authorities that issue decisions, notices and documents about the fees for grant of right to mineral extraction, water resource extraction, sea area usage shall send these documents to the Department of Taxation of the province where these activities take place within 05 working days from their issuance dates.

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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