Based on the provisions of Clause 1, Article 57 of Circular 80/2021/TT-BTC on dossiers requesting exemption and reduction of non-agricultural land use tax, except for cases of exemption from non-agricultural land use tax for households and individuals with annual tax payable from 50,000 VND or less, including:
Article 57. Procedures for dossiers for tax exemption and reduction for non-agricultural land use tax specified in point d, clause 1, Article 52 of this Circular
1. For cases of tax exemption or reduction of non-agricultural land use tax, except for cases of exemption from non-agricultural land use tax for households and individuals with annual tax payable from 50,000 VND or less; exemption and reduction dossiers include:
a) Document of request according to form No. 01/MGTH issued together with Appendix I of this Circular;
b) Copies of documents related to the taxable land plot such as: Certificate of land use rights, Land allocation decision, Decision or Land lease contract, Decision allowing land use purpose conversion;
c) Copies of documents proving that they are eligible for exemption or reduction of non-agricultural land use tax.
The head of the tax authority (where the land plot is directly managed) shall base on the dossier requesting tax exemption and reduction specified in this clause to determine the amount of non-agricultural land use tax exempted and reduced and decide on exemption and reduction of non-agricultural land use tax for taxpayers according to the tax period.
For exemption and reduction dossiers belonging to the subjects specified in Clauses 4, 5, 6, Article 9 and Clauses 2, 3, Article 10 of the Law on Non-Agricultural Land Use Tax, the Head of the tax authority (where the land plot is directly managed) shall issue a general decision based on the list proposed by the Commune-level People's Committee. Annually, the Commune-level People's Committee is responsible for reviewing and sending a list of subjects eligible for tax exemption and reduction according to regulations for the tax authority to implement tax exemption and reduction according to its authority.
For tax exemption and tax reduction dossiers subject to the provisions of Clause 9, Article 9 and Clause 4, Article 10 of the Law on Non-Agricultural Land Use Tax, the Head of the tax authority (where the land plot is directly managed) shall issue a Decision on tax exemption and tax reduction based on the taxpayer's request dossier and confirmation from the People's Committee of the commune where the land is damaged.
Based on Clause 1, Article 18 of Decree 126/2020/ND-CP stipulating the tax payment deadline for revenues belonging to the state budget from land, money for granting exploitation rights of water resources, mineral resources, money for using sea areas, registration fee, license fee
1. Non-agricultural land use tax
a) First-time tax payment deadline: No later than 30 days from the date of issuance of the tax authority's notice on non-agricultural land use tax payment.
From the second year onwards, taxpayers pay non-agricultural land use tax once a year at the latest on October 31.
b) The deadline for paying the tax difference according to the determination of the taxpayer in the General Declaration is no later than March 31 of the calendar year following the tax year.
c) The tax payment deadline for adjusted declaration dossiers is no later than 30 days from the date of issuance of the notice on non-agricultural land use tax payment.
