On the Government Portal, Mr. V.N. B in Ho Chi Minh City expressed that the business has received the transfer of a land plot since 2021. This land has both residential land and other land.
The unit has declared non-agricultural land use tax for residential land.
For the remaining land area, in 2022, a competent state agency issued a decision allowing the change of land use purpose to implement the project.
However, by December 2025, state agencies will have finalized the financial obligations for land use fees when changing purposes and businesses have fully paid in December 2025.
By 2026, the Department of Agriculture and Environment will issue land use right certificates to record new land use purposes.
According to tax management regulations, the deadline for declaring non-agricultural land use tax is 30 days from the date of tax obligation arising or the date of changes in factors that change the tax base.
However, the above reality gives rise to different understandings of the time of declaration for the land area that has been converted.
Mr. B asked, for the land area that is permitted by state agencies to change land use purposes, must enterprises declare non-agricultural land use tax within 30 days from which time: from the date the decision allowing the change of land use purpose takes effect; or from the date the enterprise is granted a land red book recording the new land use purpose?
In case the declaration time is determined as the date of the decision allowing the change of land use purpose, Mr. B requested further guidance: what dossiers and documents does the enterprise base on to declare when at that time it has not been granted a red book to record the new land use purpose?
Regarding this issue, Ho Chi Minh City Tax has the following opinions:
Clause 2, Article 3 of Circular No. 153/2011/TT-BTC guiding non-agricultural land use tax as follows:
In cases where organizations, households, and individuals have not been granted certificates of land use rights, ownership of houses and other assets attached to land (hereinafter referred to as certificates), the land user is the taxpayer".
Based on Clause 3, Article 10 of Decree No. 126/2020/ND-CP dated October 19, 2020, stipulating a number of articles of the Law on Tax Administration:
Non-agricultural land use tax for organizations:
First declaration: The deadline for submitting dossiers is no later than 30 days from the date of arising non-agricultural land use tax obligations.
In a 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 amount to be paid.
Declaration when there are changes in factors that change the tax base leading to an increase or decrease in the amount of tax payable and supplementary declaration when detecting tax declaration dossiers submitted to tax authorities with errors affecting the amount of tax payable: The deadline for submitting dossiers is no later than 30 days from the date of change.
Supplementing tax declaration dossiers is applied to: Cases where factors arise that change the tax base leading to increases or decreases in the amount of tax payable; cases where errors or confusions are detected in tax declaration dossiers submitted to tax authorities that affect the amount of tax payable".
Clause 1, Article 15 of Circular No. 153/2011/TT-BTC guiding non-agricultural land use tax as follows:
For cases of declaring non-agricultural land use tax payable for the year, the dossier includes:
Non-agricultural land use tax declaration for each taxable land plot according to form No. 01/TK-SDDPNN applicable to households and individuals or form No. 02/TK-SDDPNN applicable to organizations, issued together with this Circular.
Photocopies of documents related to taxable land plots such as: land use right certificate, land allocation decision, decision or land lease contract, decision allowing land use purpose conversion; photocopies of documents proving that they are eligible for tax exemption or reduction".
Based on the above regulations, according to the case presented by Mr. B, Ho Chi Minh City Tax Department guides in principle as follows:
The absence of a red book does not exempt tax obligations and the person actually using the land is still the taxpayer.
In case of purpose conversion, the enterprise holding the decision allowing the main purpose conversion is the person currently using the land for the new purpose and is responsible for declaring and paying taxes.
Businesses shall base on the provisions of Clause 3, Article 10 of Decree No. 126/2020/ND-CP and Clause 1, Article 15 of Circular No. 153/2011/TT-BTC to carry out the declaration and payment of non-agricultural land use tax.
