A business in Hanoi is concerned that, according to the provisions of Decree No. 68/2026/ND-CP, in case an organization leases real estate from an individual, if in the lease contract there is an agreement that the lessee is the taxpayer on behalf of the individual, the organization is responsible for carrying out tax declaration and tax payment on behalf of the individual.
The regulation also clearly states that the deadline for submitting tax returns is determined according to the real estate rent payment period. However, this business said it is still concerned about how to understand the concept of "payment period" in practice.
In case the lease contract stipulates monthly rent payment, the business raises the question of whether the deadline for submitting tax returns is the 20th of the following month or not?
In case the contract stipulates quarterly payment, is the declaration deadline the last day of the first month of the next quarter? In addition, for cases of payment every 6 months or every 3 months but not coinciding with the calendar quarter, businesses also request to clarify how the tax declaration deadline is determined.
Answering this content, the Ministry of Finance said that Article 44 of the Law on Tax Administration No. 38/2019/QH14 has stipulated the deadline for submitting tax declaration dossiers.
Accordingly, for tax types declared monthly, the deadline for submitting tax declaration dossiers is the 20th day of the month following the month incurring tax obligations. For cases of quarterly declaration and submission, the deadline for submitting tax declaration dossiers is the last day of the first month of the next quarter incurring tax obligations.
The Law on Tax Administration also stipulates that for tax types declared and paid for each tax obligation occurrence, the deadline for submitting tax declaration dossiers is no later than the 10th day from the date of tax obligation occurrence.
The Ministry of Finance cited Clause 3, Article 8 of Decree No. 68/2026/ND-CP dated March 5, 2026 of the Government on tax policies and tax management for business households and individual businesses.
According to this regulation, in case an organization leases real estate from an individual and in the lease contract there is an agreement that the lessee is the person who declares and pays taxes on behalf of the individual, the organization shall declare and pay taxes on behalf of the individual. The deadline for submitting tax declaration documents is determined according to the period of payment of real estate rent.
Based on the above regulations, the Ministry of Finance affirms that the deadline for submitting tax returns in cases where organizations lease real estate from individuals is implemented according to Article 44 of the Law on Tax Administration No. 38/2019/QH14.
The Ministry of Finance also noted that in the process of implementing tax policies, if there are still problems, taxpayers can refer to the guidance documents of the tax authority posted on the website or contact the directly managed tax authority for support and resolution.
