On the Ministry of Finance's Information Portal, reader D. T. N in Hai Phong wondered about the case of individuals registering real estate for lease as minors (given real estate by grandparents).
Readers said that revenue from real estate leasing activities is under 500 million VND/year. So is the declaration and payment of personal income tax carried out by the legal representative of the father or mother?
At the same time, readers also requested guidance on the obligation to declare and pay non-agricultural land use tax annually and procedures to be carried out in cases where the father or mother is the legal representative of a minor.
Answering this content, the tax authority in Hai Phong said:
Regarding personal income tax policy, for real estate leasing activities of minors, based on Article 21 of the Civil Code No. 91/2015/QH13 dated November 24, 2015.
This stipulates that a minor is a person who is not yet 18 years old. For civil transactions related to real estate, the establishment and implementation of transactions by minors must comply with the provisions on legal representation.
Based on Article 136 of the Civil Code No. 91/2015/QH13 dated November 24, 2015, parents are legal representatives of minor children.
According to the above regulations, in case an individual registers for real estate for lease as a minor, the legal representative of the minor is allowed to represent the minor in carrying out tax declaration and payment with the tax authority.
Based on the provisions of Decree No. 141/2026/ND-CP dated January 29, 2026 of the Government, resident individuals with production and business activities with annual revenue of 1 billion VND or less that do not incur tax obligations must still carry out declarations according to regulations.
Regarding the obligation to declare and pay non-agricultural land use tax, based on the Law on Non-Agricultural Land Use Tax No. 48/2010/QH12 dated June 17, 2010, taxpayers are organizations, households, and individuals with land use rights who are subject to tax according to the provisions of law.
In case a certificate of land use rights, ownership of houses and other assets attached to land has not been issued, the land user is the taxpayer.
Accordingly, non-agricultural land use taxpayers are individuals who own and use real estate rights, even if they are minors.
Parents who are legal representatives of minors are allowed to represent minors in signing dossiers, declaring, submitting dossiers and paying taxes to tax authorities.
The tax declaration dossier is still made according to the information of the minor who is the taxpayer; the representative signs the dossier as a legal representative and presents documents proving their representative status when requested by the tax authority.
