When trực tiếp bóng đá k+ State leases land for investment projects, who is responsible for paying non-agricultural land use tax in Vietnam?

When trực tiếp bóng đá k+ State leases land for investment projects, who is responsible for paying non-agricultural land use tax in Vietnam?

Based on Article 4Law on Non-Agricultural Land Use Tax 2010stipulates as follows:

Taxpayer

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3. Taxpayers in certain specific cases are determined as follows:

a) In cases where trực tiếp bóng đá k+ State leases land for investment projects, trực tiếp bóng đá k+ lessee of trực tiếp bóng đá k+ homestead land is trực tiếp bóng đá k+ taxpayer;

b) In cases where a person with land use rights leases trực tiếp bóng đá k+ land under a contract, trực tiếp bóng đá k+ taxpayer is determined according to trực tiếp bóng đá k+ agreement in trực tiếp bóng đá k+ contract. If there is no agreement on trực tiếp bóng đá k+ taxpayer in trực tiếp bóng đá k+ contract, trực tiếp bóng đá k+ person with land use rights is trực tiếp bóng đá k+ taxpayer;

c) In cases where trực tiếp bóng đá k+ land has been granted a Certificate but is in dispute, until trực tiếp bóng đá k+ dispute is resolved, trực tiếp bóng đá k+ person using trực tiếp bóng đá k+ land is trực tiếp bóng đá k+ taxpayer. trực tiếp bóng đá k+ payment of tax is not a basis for resolving land use rights disputes;

d) In cases where multiple people have trực tiếp bóng đá k+ right to use one parcel, trực tiếp bóng đá k+ taxpayer is trực tiếp bóng đá k+ legal representative of those with trực tiếp bóng đá k+ right to use that parcel;

đ) In cases where trực tiếp bóng đá k+ person with land use rights contributes capital with land use rights to form a new legal entity, and this new entity has trực tiếp bóng đá k+ right to use land subject to tax as stipulated in Article 2 of this Law, then trực tiếp bóng đá k+ new legal entity is trực tiếp bóng đá k+ taxpayer.

** When trực tiếp bóng đá k+ State leases land for investment projects, trực tiếp bóng đá k+ lessee of trực tiếp bóng đá k+ homestead land is trực tiếp bóng đá k+ taxpayer.**

When trực tiếp bóng đá k+ State leases land for investment projects, who is responsible for paying non-agricultural land use tax in Vietnam? (Image from trực tiếp bóng đá k+ Internet)

Do taxpayers need to declare non-agricultural land use tax annually in Vietnam?

According to Clause 3 Article 10Decree 126/2020/ND-CPstipulates as follows:

Deadline for submitting tax declaration dossiers for land-related payments, license fees, registration fees, rights grants, and other collections under trực tiếp bóng đá k+ law on management and use of public assets

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3. Non-agricultural land use tax

a) For organizations:

a.1) First-time declaration: trực tiếp bóng đá k+ deadline for submitting trực tiếp bóng đá k+ dossier is no later than 30 days from trực tiếp bóng đá k+ date trực tiếp bóng đá k+ obligation to use non-agricultural land arises.

a.2) During a stable cycle, annually, organizations are not required to re-declare non-agricultural land use tax if there are no changes in trực tiếp bóng đá k+ taxpayer and trực tiếp bóng đá k+ factors leading to changes in trực tiếp bóng đá k+ payable tax amount.

a.3) Declaration when there are changes in trực tiếp bóng đá k+ factors affecting trực tiếp bóng đá k+ tax calculation base leading to an increase or decrease in trực tiếp bóng đá k+ payable tax amount and additional declaration when errors are found in trực tiếp bóng đá k+ submitted tax declaration dossier affecting trực tiếp bóng đá k+ payable tax amount: trực tiếp bóng đá k+ deadline for submitting trực tiếp bóng đá k+ dossier is no later than 30 days from trực tiếp bóng đá k+ date of trực tiếp bóng đá k+ change.

Additional tax declaration dossiers are applicable in cases where factors arise that change trực tiếp bóng đá k+ tax calculation base leading to an increase or decrease in trực tiếp bóng đá k+ payable tax amount; or if errors or misunderstandings are found in trực tiếp bóng đá k+ submitted tax declaration dossiers affecting trực tiếp bóng đá k+ payable tax amount.

b) For households and individuals:

b.1) First-time declaration: trực tiếp bóng đá k+ deadline for submitting trực tiếp bóng đá k+ dossier is no later than 30 days from trực tiếp bóng đá k+ date trực tiếp bóng đá k+ obligation to use non-agricultural land arises.

b.2) Annually, households and individuals are not required to re-declare if there are no changes in trực tiếp bóng đá k+ taxpayer and trực tiếp bóng đá k+ factors leading to changes in trực tiếp bóng đá k+ payable tax amount.

b.3) Declaration when there are changes in trực tiếp bóng đá k+ factors affecting trực tiếp bóng đá k+ tax calculation base (excluding trực tiếp bóng đá k+ change in trực tiếp bóng đá k+ price of 1 m² of land according to trực tiếp bóng đá k+ regulations of trực tiếp bóng đá k+ provincial People's Committee) leading to an increase or decrease in trực tiếp bóng đá k+ payable tax amount: trực tiếp bóng đá k+ deadline for submitting trực tiếp bóng đá k+ dossier is no later than 30 days from trực tiếp bóng đá k+ date of trực tiếp bóng đá k+ change.

b.4) Additional declaration when errors are found in trực tiếp bóng đá k+ submitted tax declaration dossier affecting trực tiếp bóng đá k+ payable tax amount to be implemented as stipulated in Article 47 of trực tiếp bóng đá k+ Law on Tax Administration.

b.5) Aggregate declaration: trực tiếp bóng đá k+ deadline for submitting trực tiếp bóng đá k+ aggregate declaration dossier is no later than March 31 of trực tiếp bóng đá k+ following calendar year for trực tiếp bóng đá k+ tax year.

if there is no change in trực tiếp bóng đá k+ taxpayer, organizations, individuals, and households do not need to declare non-agricultural land use tax annually.

Where do taxpayers register, declare, calculate, and pay non-agricultural land use tax in Vietnam?

According to Article 8Law on Non-Agricultural Land Use Tax 2010, it is stipulated:

- Taxpayers register, declare, calculate, and pay tax at trực tiếp bóng đá k+ tax office of trực tiếp bóng đá k+ district, quarter, district-level town, or city under trực tiếp bóng đá k+ province where trực tiếp bóng đá k+ land use rights are located.

In remote and isolated areas with difficult travel conditions, taxpayers can register, declare, calculate, and pay tax at trực tiếp bóng đá k+ commune People's Committees. trực tiếp bóng đá k+ tax authorities will facilitate taxpayers in fulfilling their obligations.

- In cases where trực tiếp bóng đá k+ taxpayer has rights to multiple parcels, trực tiếp bóng đá k+ taxpayer should also register, declare, calculate, and pay tax at trực tiếp bóng đá k+ tax office of trực tiếp bóng đá k+ district, quarter, district-level town, or city under trực tiếp bóng đá k+ province where trực tiếp bóng đá k+ land use rights are located.