Deadlines for payment of agricultural and non-agricultural land use tax in Vietnam

Deadlines for payment of agricultural and non-agricultural land use tax in Vietnam (Internet image) 

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

1. Deadlines for payment of non-agricultural land use tax in Vietnam

Deadlines for payment of non-agricultural land use tax according to Clause 1, Article 18 of Decree 126/2020/ND-CP are as follows:

- Deadline for making 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 shall be paid by the 31st of March of the calendar year succeeding the year in which tax is incurred.

- In case the declaration is revised, tax shall be paid within 30 days from the day on which the tax notice is issued.

2. Deadlines for payment of agricultural land use tax in Vietnam

Deadlines for payment of non-agricultural land use tax according to Clause 2, Article 18 of Decree 126/2020/ND-CP are as follows:

- Deadline for making 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.

- In case the declaration is revised, tax shall be paid within 30 days from the day on which the tax notice is issued.

- In case the harvest time does not match the deadline specified in this Clause, the tax authority may defer the deadline for up to 60 days.

3. Deadlines for payment of land rents and water surface rents in Vietnam

According to Clause 3, Article 18 of Decree 126/2020/ND-CP, the deadlines for payment of land rents and water surface rents are as follows:

* In case rent is paid annually:

- The first rent payment shall be made within 30 days from the day on which the rent notice is issued by the tax authority.

- 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.

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.

- In case the declaration is revised, the rent shall be paid within 30 days from the day on which the rent notice is issued.

- 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:

- Deadline for making 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%.

- In case the declaration is revised, the rent shall be paid within 30 days from the day on which the rent notice is issued.

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