Decree 128: Deadlines for payment of land use tax, land rent, registration fees and licensing fees in Vietnam

State budget revenue

Cases of payment

Deadlines

Non-agricultural land use tax

First tax payment

Within 30 days from the day on which the tax notice is issued by the tax authority

From the second year, non-agricultural land use tax shall be paid annually

By October 31

The difference in tax according to the consolidated declaration

By the 31st of March of the calendar year succeeding the year in which tax is incurred

The declaration is revised

Within 30 days from the day on which the tax notice is issued by the tax authority

Agricultural land use tax

First tax payment

Within 30 days from the day on which the tax notice is issued by the tax authority

From the second year, the taxpayer may choose between paying tax annually or biannually

- If the taxpayer chooses the former, tax shall be paid by May 31.

- If the taxpayer chooses the latter, the first 50% shall be paid by May 31 and the rest by October 31.

The declaration is revised

Within 30 days from the day on which the tax notice is issued by the tax authority

Note: In case the harvest time does not match the deadline specified above, the tax authority may defer the deadline for up to 60 days.

Land rents and water surface rents

In case rent is paid annually

First rent payment

Within 30 days from the day on which the rent notice is issued by the tax authority.

In case of a new tenant where the rent is determined after October 31, the tax authority shall issue a rent notice for the remaining time of the year.

From the second year, the tenant may choose between paying rents annually or biannually

- If the tenant chooses the former, rent shall be paid by May 31.

- If the tenant chooses the latter, the first 50% shall be paid by May 31 and the rest by October 31.

The declaration is revised

Within 30 days from the day on which the rent notice is issued by the tax authority

In case the rent notice is issued by the tax authority according to documents of another competent authority granting extension of land use period due to delay in land use time of the project or changes to the elements that affect the rent

Within 30 days from the issuance date of the rent notice, the tenant shall pay 50% of the rent specified in the notice.

Within 90 days from the issuance date of the rent notice, the tenant shall pay the remaining 50%.

If rent is paid in a lump sum for the entire lease duration

First rent payment

Within 30 days from the issuance date of the rent notice, the tenant shall pay 50% of the rent specified in the notice.

Within 90 days from the issuance date of the rent notice, the tenant shall pay the remaining 50%.

The declaration is revised

Within 30 days from the day on which the rent notice is issued by the tax authority

Land levy

- Within 30 days from the issuance date of the land levy notice, the land user shall pay 50% of the land levy specified in the notice.

- Within 90 days from the issuance date of the land levy notice, the land user shall pay the remaining 50%.

It is not fully paid by the household or individual after 5 years from the issuance date of the decision on allocation of relocation land.

Within 30 days from the issuance date of the land levy notice, the land user shall pay 100% of the land levy

Registration fee

Within 30 days from the day on which the notice is issued, unless the taxpayer is permitted to pay registration fee on credit

Licensing fee

By the 30th of January annually

Medium and small enterprises converted from household businesses, upon expiration of the licensing fee exemption period (3 years from the establishment date)

The expiration date is in the first 6 months of the year

By the 30th of July of the same year

The expiration date is in the last 6 months of the year

By the 30th of January of the succeeding year

Household businesses and individual businesses that shut down and subsequently resume their business operation 

The resumption date is in the first 6 months of the year

By the 30th of July of the same year

The resumption date is in the last 6 months of the year

By the 30th of January of the succeeding year