The Government issued Decree 373/2025/ND-CP amending Decree 126/2020/ND-CP guiding the Law on Tax Administration. The hottest point of this decree is changing the regulations on the deadline for land rent payment, directly affecting the taxpayer's pockets if they miss the deadline.
Interest late payment and administrative fines
According to the current tax law system (updating to January 2026, including the Law on Tax Administration and Decree 310/2025/ND-CP), if the deadline is violated, the land leaser will be subject to "double sanctions":
Deferred payment (Interest rate) 0.03%/day:
As soon as one day passes, the tax system will automatically calculate interest according to the formula:
Delayed payment amount = Deficit tax amount x 0.03% x Number of delayed payment days
(Note: This level is applied continuously until enough money is deposited into the budget).
Administrative violation fine (If late submission of dossiers):
Decree 310/2025/ND-CP (effective from January 16, 2026) clearly stipulates that the act of late payment of tax declaration dossiers related to land rent is also heavily penalized. The fine may range from several million to tens of millions of VND depending on the number of days of late payment of dossiers.
Milestones for payment time to remember from February 14, 2026
To avoid the above fines, according to Clause 1, Article 5 of Decree 373/2025/ND-CP, people are required to comply with the following payment schedule:
1. For cases of annual land rent payment:
First year: Must pay no later than 30 days from the date of notification from the tax authority.
From the second year:
If you choose to submit once: The "hard" deadline is May 31st.
If you choose to submit 2 times: Period 1 (50%) due on May 31st; Period 2 (full remainder) due on October 31st.
2. For cases of land lease with one-time payment:
Taxpayers need to divide cash flow accurately to avoid interest:
In the first 30 days (from the date of notification): Pay 50% of the total amount.
Within 90 days (from the date of notification): Pay the remaining 50%.
This regulation applies uniformly to both cases of land use extension or planning adjustment.
Highest legal risk warning
Land leasers need to pay special attention to Article 31 of the 2024 Land Law. Prolonged delays in fulfilling financial obligations (intentionally not paying after being coerced) are one of the grounds for the State to consider land recovery. At that time, the damage will not only be fines but also all assets and land use rights.
