Mr. T.B in Ho Chi Minh City reflected that he chose to declare taxes for annual house rental activities according to the provisions of Circular No. 40/2021/TT-BTC, with the deadline for submitting dossiers being January 31, 2027.
However, by March 2026, Decree No. 68/2026/ND-CP was issued, stipulating that tax declaration must be carried out according to the payment period.
Mr. B asked, in case his company re-declares periods from January to March 2026 according to new regulations, will late payment be charged or not?
Regarding this issue, Base 3 Tax of Ho Chi Minh City has the following opinions:
Based on points d, e, clause 3, Article 8 of Decree No. 68/2026/ND-CP dated March 5, 2026 of the Government stipulating the principles of tax declaration, tax calculation and invoice use:
Article 8. Principles of tax declaration, tax calculation and invoice use.
3. Deadline for submitting tax declaration and tax payment dossiers
e) In case an organization leases real estate from an individual and in the real estate lease contract there is an agreement that the lessee is the taxpayer, then the organization performs tax declaration on behalf of the individual, paying tax on behalf of the individual. The deadline for submitting tax declaration dossiers is determined according to the period of payment of real estate rent.
In case an individual leases real estate to an individual, the individual leasing the real estate must directly declare tax.
e) The latest tax payment deadline is the last day of the deadline for submitting tax declaration dossiers. In case of supplementing tax declaration dossiers, the tax payment deadline is the deadline for submitting tax declaration dossiers of the tax period with errors, omissions... ".
Based on Clause 1, Article 18 of Decree No. 68/2026/ND-CP stipulating transitional clauses:
Article 18. Transition clause
1. In case of monthly tax declaration, tax declaration dossiers for January, February, March 2026 shall be sent to the directly managing tax authority no later than April 20, 2026; regulations on supplementing tax declaration dossiers, extending the deadline for submitting tax declaration dossiers, extending the deadline for tax payment, cases where organizations and individuals declare taxes on behalf of others, pay taxes on behalf of individuals and other tax management contents shall continue to be implemented according to the provisions of the Law on Tax Administration No. 38/2019/QH14, Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government detailing a number of articles of the Law on Tax Administration and guiding documents for implementation until there is a replacement document...".
Based on the above regulations, Base 3 Tax of Ho Chi Minh City has the following opinions:
A company leasing real estate from an individual whose real estate lease contract has an agreement that the lessee is the tax returner or taxpayer on behalf of the individual, the company shall carry out tax returns on behalf of the individual and tax payments on behalf of the individual. The deadline for submitting tax returns is determined according to the period of payment of real estate rent.
In case the company declares tax periods for January, February, March 2026, it should be sent to the directly managing tax authority no later than April 20, 2026, and the deadline for tax payment is the last day of the deadline for submitting tax returns.
