The Tax Department received Official Letter 7262/CCTKV06-CNTK dated June 30, 2025 from the Tax Department of Region VI (now Lang Son Provincial Tax) on non-agricultural land use tax. Regarding this issue, the Tax Department has the following opinion:
- Pursuant to Clause 1, Article 8, Clause 4, Article 11 of the Law on Non-agricultural Land Use Tax 2010;
- Pursuant to Article 13 of Decree 125/2020/ND-CP dated October 19, 2020 of the Government regulating administrative sanctions for tax and invoice violations;
- Pursuant to Clause 3, Article 10 of Decree 126/2020/ND-CP dated October 19, 2020 of the Government detailing a number of articles of the Law on Tax Administration 2019;
3. Non-agricultural land use tax
a) For organizations:
a.1) First declaration: The deadline for submitting documents is no later than 30 days from the date of arising non-agricultural land use tax obligations.
a.2) During the stable cycle, the organization does not have to re-declare non-agricultural land use tax annually if there is no change in taxpayers and factors leading to changes in the tax payable.
a.3) Declare when there are changes in factors that change the tax calculation basis leading to an increase or decrease in the tax payable and make additional declarations when discovering that the tax declaration file has been submitted to the tax authority with errors affecting the tax payable: The deadline for submitting the file is no later than 30 days from the date of change.
Opening additional tax declarations is applied to: Cases of arising factors that change the tax calculation basis leading to increases or decreases in the amount of tax payable; cases of detecting errors or confusion in the tax declaration file submitted to the tax authority that affect the amount of tax payable.
b) For households and individuals:
b.1) First issuance: The deadline for submitting documents is no later than 30 days from the date of arising non-agricultural land use tax obligations.
b.2) Every year, households and individuals do not have to re-declare if there are no changes in taxpayers and factors leading to changes in the tax payable.
b.3) When changes in factors arise that change the tax calculation basis (except for cases of price changes of 1 m2 of land according to regulations of the Provincial People's Committee) leading to increases or decreases in the amount of taxes payable: The deadline for submitting documents is no later than 30 days from the date of change.
b.4) Opening additional documents when discovering that the tax declaration file submitted to the tax authority has errors affecting the amount of tax payable in accordance with the provisions of Article 47 of the Law on Tax Administration.
b.5) General declaration: The deadline for submitting the general declaration is no later than March 31 of the following calendar year.
- Pursuant to Article 9, Clause 1, Article 10 of Circular 153/2011/TT-BTC dated November 11, 2011 of the Ministry of Finance guiding on non-agricultural land use tax;
- Pursuant to Point d, Clause 1, Article 52, Clause 1, Article 57 of Circular 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance regulating tax exemption and reduction procedures for non-agricultural land use tax.
- Pursuant to the above provisions, in case the investment project of Lang Son Transit Area Joint Stock Company in the area has particularly difficult socio-economic conditions, the land of the project is exempted from non-agricultural land use tax according to the provisions of Clause 1, Article 10 of Circular 153/2011/TT-BTC of the Ministry of Finance. The head of the tax authority shall base on the tax exemption request dossier to determine the amount of non-agricultural land use tax exempted and the decision to exempt non-agricultural land use tax for taxpayers according to the tax calculation period.
- For violations of the deadline for submitting tax declarations, be subject to penalties according to the provisions of law on administrative sanctions for tax violations.
The Tax Department requests Lang Son Provincial Tax to base on the above regulations and specific documents to comply with legal regulations.
