A resident in Tay Ninh reflected that in cases where businesses lease real estate from individuals and have an agreement to declare and pay taxes on their behalf, how is the deadline for submitting tax returns determined, especially when the contract stipulates monthly periodic payments.
According to the local tax authority, based on the provisions of Decree No. 68/2026/ND-CP, when an organization leases real estate from an individual and is assigned the responsibility of declaring and paying taxes on behalf of them, the deadline for submitting tax declaration dossiers will be determined according to the lease payment period recorded in the contract.
This means that if the contract stipulates monthly rent payments, tax declaration is also carried out according to each corresponding payment period. In case there are multiple payments in a month, the declaration will be carried out monthly instead of individually.
For cases where individuals lease real estate to individuals, the lessor must directly fulfill the obligation to declare tax with the functional agency, not applying the mechanism of declaring and paying on behalf of others.
Regarding the tax payment deadline, the regulation clearly states that the latest tax payment time is the last day of the deadline for submitting tax returns. If supplementary declaration occurs due to errors, the tax payment deadline will be based on the adjusted tax calculation period.
In addition, according to the Law on Tax Administration, for cases of tax declaration by month or quarter, the deadline for submitting dossiers is usually the 20th of the next month or the last day of the first month of the next quarter. For cases of declaration by each occurrence, the deadline for submitting dossiers is no later than 10 days from the time the tax obligation arises.
Thus, the determination of the deadline for submitting tax returns in real estate leasing activities does not apply a fixed milestone, but depends on the method of payment and the form of declaration chosen in the contract. This requires relevant parties to clearly understand the regulations to avoid tax violations.
