According to the regulations of the law, when using non-agricultural land, land users will have to pay non-agricultural land tax. Taxpayers who pay non-agricultural land use tax of the year are divided into 2 periods. There are many issues surrounding with this situation. So about the matter “Where to pay non-agricultural land tax in Vietnam?” Let’s find out with LSX in the article below.
Legal grounds
- Land Law 2013
- Law on non-agricultural land use tax 2010
- Circular 153/2011/TT-BTC
What is a non-agricultural land tax?
Non-agricultural land tax, also known as non-agricultural land use tax, is the amount that individuals, units or organizations must pay in the process of using non-agricultural land in accordance with the provisions of the 2013 Land Law. Non-agricultural income will be collected according to the location and area of land use.
Where to pay non-agricultural land tax in Vietnam?
Taxpayers are organizations, households and individuals with the right to use land subject to tax specified in Article 2 of the Law on Non-agricultural Land Use Tax 2010.
Article 8 of the Law on Non-agricultural Land Use Tax 2010 stipulates:
1. Taxpayers register, declare, calculate and pay taxes in accordance with the law on tax administration.
2. Taxpayers register, declare, calculate and pay tax at tax offices of districts, towns, provincial cities where they have land use rights.
In the case of being in a remote area with difficult travel conditions, taxpayers can register, declare, calculate and pay tax at the Commune People’s Committee. Tax authorities create conditions for taxpayers to fulfill their obligations…
Thus, in normal cases, organizations/individuals who are subject to non-agricultural land tax must declare and pay tax at the tax office where the land is located.
Subjects subject to non-agricultural land tax
Pursuant to Article 1 of Circular 153/2011/TT-BTC stipulating the subjects subject to non-agricultural land tax include:
– Residential land in rural areas, residential land in urban areas;
– Non-agricultural production and business land includes:
+ Land for construction of industrial parks, including land for construction of industrial clusters, industrial parks, export processing zones and other concentrated production and business zones with the same land use regime;
+ Land used as ground for construction of production and business establishments, including land for construction of industrial and handicraft production establishments;
Construction of commercial and service establishments and other works in service of production and business (including land used as ground for construction of production and business establishments in hi-tech parks and economic zones) ;
+ Land for mineral extraction, land used as ground for mineral processing, except for mining without affecting the topsoil or ground surface;
+ Land for production of building materials and pottery, including land for exploitation of raw materials and land for processing and production of building materials and pottery.
– Non-agricultural land specified in Article 2 of Circular 153/2011/TT-BTC is used by organizations, households and individuals for business purposes.
Non-agricultural land use tax declaration dossiers
Pursuant to Article 15 of Circular 153/2011/TT-BTC providing for non-agricultural land use tax declaration dossiers as follows:
– For the case of non-agricultural land use tax payable in the year, the dossier includes:
+ A non-agricultural land use tax declaration for each taxable land plot, made according to form No. 01/TK-SDDPNN, applicable to households and individuals, or form 02/TK-SDDPNN applicable to organizations, enclosed herewith. Circular 153/2011/TT-BTC;
+ Photocopies of documents related to the taxable land plot such as:
Certificates of land use rights;
Land allocation decision;
Land lease decision or contract;
Decision on permitting change of land use purpose;
+ Photocopies of papers proving eligibility for tax exemption or reduction (if any).
– For the case of general declaration of non-agricultural land use tax, the dossier includes:
General declaration of non-agricultural land use tax, form No. 03/TKTH- SDDPNN issued together with Circular 153/2011/TT-BTC.
Principles of non-agricultural land tax declaration
In Clause 1, Article 16 of Circular 153/2011/TT-BTC, the principles of tax declaration are as follows:
– Taxpayers are responsible for accurately declaring in the tax return information related to taxpayers such as:
+ Name, CMT number, tax code, address to receive tax notice;
+ Information related to the taxable land plot such as area, purpose of use.
If the land has been granted a Certificate, it is required to fully declare all information on the Certificate such as number, date of issue, number of map sheets, land area, and quota (if any).
For residential land tax declaration dossiers of households and individuals
The commune-level People’s Committees determine the criteria in the section determined by the competent authorities on the declaration and transfer them to the Tax Sub-Department for use as a basis for tax calculation.
For corporate tax returns
In case it is necessary to clarify a number of relevant criteria as a basis for tax calculation at the request of the tax office,
The Natural Resources and Environment Agency is responsible for certifying and sending it to the Tax authority.
– Annually, taxpayers do not have to make a re-declaration if there is no change in taxpayers and factors leading to change in payable tax amount.
In case there are events leading to the change of taxpayers, the new taxpayers must declare and submit tax declaration dossiers according to the provisions of Circular 153/2011/TT-BTC within 30 (thirty) days. ) days from the date of the occurrence of the above events;
In case there are factors that change the payable tax amount (except for the case of change in the price of 1m2 of taxable land), the taxpayer must declare and submit a tax return within 30 (thirty) days from the date of payment. the date on which the factors that change the payable tax amount arise.
– The general declaration of non-agricultural land use tax applies only to residential land.
When to pay non-agricultural land use tax?
Not everyone has to pay non-agricultural land tax, but only the following cases must pay non-agricultural land use tax as follows:
+ Land users are directly using residential land in rural areas, residential land in urban areas specified in the current Land Law and guiding documents.
+ Types of land for non-agricultural production and business, except non-agricultural land not used for business purposes that are not subject to tax, the following cases must pay non-agricultural land use tax, including:
+ Those who use land for construction of industrial parks, including land for construction of industrial clusters, industrial parks, export processing zones and other concentrated production and business zones, have the same land use regime as prescribed. of land law.
+ Types of land subject to tax also include land used as ground for construction of production and business establishments, including land for construction of industrial and handicraft production establishments; building commercial and service establishments and other works in service of production and business (including land used as ground for construction of production and business establishments in hi-tech parks and economic zones) according to regulations of the Law.
+ Organizations and individuals that are using land to exploit minerals, land as ground for mineral processing, except for the case of mineral extraction without affecting the topsoil or the ground being exploited according to regulations.
+ People who use land for the production of building materials and pottery, including land for raw material exploitation and ground for processing, manufacturing building materials, and making pottery.
+ Organizations, households and individuals that use it for business purposes are also subject to non-agricultural land use tax as prescribed by law.
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Frequently asked questions
According to current law, taxpayers pay non-agricultural land use tax of the year divided into 2 periods. In the first period, the time limit for payment is the thirtieth day of May of the year in which the obligor has to pay non-agricultural land use tax. After paying the first period, the taxpayers must continue to pay the second period. The deadline for payment is October 31 as prescribed by law.
Currently, when paying non-agricultural land use tax, taxpayers can choose to pay tax once or twice a year according to the periods prescribed by law. In cases where the taxpayer wants to pay once for the whole year. It must be paid in the first payment period of the year.
Non-agricultural land, as the name implies, is a group of land that is not used for agricultural purposes and does not belong to unspecified land types.
Pursuant to Clause 2, Article 10 of the 2013 Land Law, non-agricultural land groups include:
Residential land includes residential land in rural areas, residential land in urban areas;
Land for construction of the agency’s headquarters;
Land used for defense and security purposes;…
Land for religious and belief establishments;
Land for cemeteries, graveyards, funeral homes, crematoriums;
Land of rivers, streams, canals, canals, streams and specialized water surface;…
Conclusion: So the above is Where to pay non-agricultural land tax in Vietnam?. Hopefully with this article can help you in life, please always follow and read our good articles on the website: lsxlawfirm.com
