Deadline for submitting land levy declaration dossier in Vietnam 2023

Deadline for submitting land levy declaration dossier in Vietnam 2023 (Internet image) 

Regarding this issue, LawNet would like to answer as follows:

1. Deadline for submitting land levy declaration dossier in Vietnam

According to Clause 6, Article 10 of Decree 126/2020/ND-CP, the deadline for submitting land use tax declaration documents is prescribed as follows:

- 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.

2. Locations for submitting land levy declaration dossiers in Vietnam

Specifically, Point c, Clause 7, Article 11 of Decree 126/2020/ND-CP stipulates the locations for submitting land levy declaration dossiers in Vietnam as follows:

Land levy declaration dossiers shall be submitted in accordance with regulations on the single-window system, in which declaration dossiers are submitted to the single-window authority responsible for the area where the land is located.

Except for the cases specified in Clause 12, Article 13 of Decree 126/2020/ND-CP.

Article 13. Taxes to be calculated and informed by tax authorities

...

12. In case the tax authority does not calculate and inform the tax on revenues from land rents, water surface rents, land levy incurred within economic zones or hi-tech zones:

a) The collection management authority shall receive documents, determine the amount payable to state budget by the taxpayer, send a notice of the amount payable and deadline to the taxpayer and the tax authority of the area where this amount is incurred.

b) The tax authority shall receive documents from the collection management authority; urge the taxpayer to pay accordingly; calculate late payment interest and enforce payment of tax debt (if any) in accordance with the Law on Tax administration; prepare a report on collected amounts.

c) The taxpayer shall make the payment adequately and punctually in accordance with the notice sent by the collecting authority. Otherwise, the taxpayer shall pay late payment interest in accordance with the Law on Tax administration and implement tax enforcement decisions issued by the tax authority.

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