When is vtv5 trực tiếp bóng đá hôm nay annual deadline for paying non-agricultural land use tax in Vietnam?
Which types of land are subject to non-agricultural land use tax in Vietnam?
According to Article 2 of vtv5 trực tiếp bóng đá hôm nay2010 Law on Non-agricultural Land Use Tax, vtv5 trực tiếp bóng đá hôm nay following types of land are subject to non-agricultural land use tax:
- Residential land in rural areas, homestead land in urban areas.
- Non-agricultural production and business land including: land for industrial zone construction; land used as premises for production and business establishments; land for mineral extraction and processing; land for vtv5 trực tiếp bóng đá hôm nay construction of building materials and ceramics production.
- vtv5 trực tiếp bóng đá hôm nay following types of non-agricultural land when used for business purposes include:
+ Land used for public purposes including: land for transportation and irrigation; land for vtv5 trực tiếp bóng đá hôm nay construction of cultural, healthcare, education and training, sports facilities serving public interest; land with historical-cultural relics and scenic spots; land for other public constructions as prescribed by vtv5 trực tiếp bóng đá hôm nay Government of Vietnam;
+ Land used by religious establishments;
+ Land for cemeteries and graveyards;
+ Land of rivers, streams, canals, channels, creeks, and special-use water surfaces;
+ Land with structures such as communal houses, temples, shrines, towers, and family worship churches;
+ Land for vtv5 trực tiếp bóng đá hôm nay construction of office buildings, construction of non-business facilities, land used for national defense and security purposes;
+ Other non-agricultural land as prescribed by law.
When is vtv5 trực tiếp bóng đá hôm nay annual deadline for paying non-agricultural land use tax in Vietnam? (Image from Internet)
When is vtv5 trực tiếp bóng đá hôm nay annual deadline for paying non-agricultural land use tax in Vietnam?
According to clause 1 of Article 18 ofDecree 126/2020/ND-CPregarding vtv5 trực tiếp bóng đá hôm nay regular timeline for paying non-agricultural land use tax:
Deadline for tax payment for revenue sources belonging to vtv5 trực tiếp bóng đá hôm nay state budget from land, fees for water resource exploitation, mineral resources, fees for land use in marine areas, registration fees, and license fees
1. Non-agricultural land use tax
a) Deadline for initial tax payment: No later than 30 days from vtv5 trực tiếp bóng đá hôm nay date of issuance of vtv5 trực tiếp bóng đá hôm nay tax payment notice for non-agricultural land use tax by vtv5 trực tiếp bóng đá hôm nay tax authority.
From vtv5 trực tiếp bóng đá hôm nay second year onwards, taxpayers pay vtv5 trực tiếp bóng đá hôm nay non-agricultural land use tax once a year, no later than October 31.
b) Deadline for payment of tax difference determined by vtv5 trực tiếp bóng đá hôm nay taxpayer in vtv5 trực tiếp bóng đá hôm nay composite declaration is no later than March 31 of vtv5 trực tiếp bóng đá hôm nay following calendar year.
c) Deadline for tax payment for vtv5 trực tiếp bóng đá hôm nay adjusted tax declaration is no later than 30 days from vtv5 trực tiếp bóng đá hôm nay date of issuance of vtv5 trực tiếp bóng đá hôm nay tax payment notice for non-agricultural land use tax.
Thus, aside from vtv5 trực tiếp bóng đá hôm nay first year when vtv5 trực tiếp bóng đá hôm nay tax authority issues vtv5 trực tiếp bóng đá hôm nay tax payment notice, vtv5 trực tiếp bóng đá hôm nay non-agricultural land use tax is paid annually, specifically no later than October 31 each year.
Do non-agricultural land use tax declarations need to be re-submitted annually in Vietnam?
According to clause 3 of Article 10 ofDecree 126/2020/ND-CP:
Timeline for submitting tax declarations for land revenues, license fees, registration fees, usage rights fees, and other revenues as per vtv5 trực tiếp bóng đá hôm nay law on management and use of public assets
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3. Non-agricultural land use tax
a) For organizations:
a.1) Initial declaration: vtv5 trực tiếp bóng đá hôm nay deadline for submission is no later than 30 days from vtv5 trực tiếp bóng đá hôm nay date vtv5 trực tiếp bóng đá hôm nay obligation for non-agricultural land use tax arises.
a.2) During a stable cycle, organizations do not need to re-declare non-agricultural land use tax annually if there is no change in vtv5 trực tiếp bóng đá hôm nay taxpayer and factors leading to a change in vtv5 trực tiếp bóng đá hôm nay payable tax.
a.3) Declaration if there is a change in elements affecting tax calculation which leads to an increase or decrease in vtv5 trực tiếp bóng đá hôm nay payable tax and additional declaration when finding mistakes in previously submitted tax declarations affecting vtv5 trực tiếp bóng đá hôm nay payable tax: vtv5 trực tiếp bóng đá hôm nay submission deadline is no later than 30 days from vtv5 trực tiếp bóng đá hôm nay date of vtv5 trực tiếp bóng đá hôm nay change.
Additional tax declaration applies in cases where there is a change in factors affecting tax calculation that lead to an increase or decrease in payable tax; if a mistake is found in vtv5 trực tiếp bóng đá hôm nay previously submitted tax declaration which affects vtv5 trực tiếp bóng đá hôm nay payable tax.
b) For households and individuals:
b.1) Initial declaration: vtv5 trực tiếp bóng đá hôm nay deadline for submission is no later than 30 days from vtv5 trực tiếp bóng đá hôm nay date vtv5 trực tiếp bóng đá hôm nay obligation for non-agricultural land use tax arises.
b.2) Annually, households and individuals do not need to re-declare if there is no change in vtv5 trực tiếp bóng đá hôm nay taxpayer and factors leading to a change in vtv5 trực tiếp bóng đá hôm nay payable tax.
b.3) Declaration in cases of changes affecting vtv5 trực tiếp bóng đá hôm nay tax calculation basis (except for changes in vtv5 trực tiếp bóng đá hôm nay price of 1 square meter of land as regulated by vtv5 trực tiếp bóng đá hôm nay provincial people's committee) which lead to an increase or decrease in vtv5 trực tiếp bóng đá hôm nay payable tax: vtv5 trực tiếp bóng đá hôm nay deadline for submission is no later than 30 days from vtv5 trực tiếp bóng đá hôm nay date of vtv5 trực tiếp bóng đá hôm nay change.
b.4) Additional declaration when finding a mistake in vtv5 trực tiếp bóng đá hôm nay previously submitted tax declaration that affects vtv5 trực tiếp bóng đá hôm nay payable tax is done according to vtv5 trực tiếp bóng đá hôm nay provisions of Article 47 of vtv5 trực tiếp bóng đá hôm nay Tax Management Law.
b.5) Comprehensive declaration: vtv5 trực tiếp bóng đá hôm nay submission deadline for vtv5 trực tiếp bóng đá hôm nay comprehensive declaration is no later than March 31 of vtv5 trực tiếp bóng đá hôm nay calendar year following vtv5 trực tiếp bóng đá hôm nay taxation year.
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Annually, households, individuals, and organizations are not required to re-submit non-agricultural land use tax declarations if there is no change in vtv5 trực tiếp bóng đá hôm nay taxpayer or factors leading to a change in vtv5 trực tiếp bóng đá hôm nay payable tax.
Nonetheless, a supplementary declaration must be submitted within 30 days from vtv5 trực tiếp bóng đá hôm nay date of vtv5 trực tiếp bóng đá hôm nay change.
Thus, there is no need to re-declare annually if there are no changes affecting tax obligations.
