Clause 3, Article 14 of Circular 40/2021/TT-BTC stipulates as follows:
Article 14. Tax management for individuals who lend assets directly to tax authorities.
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3. Deadline for submitting tax declaration documents
The deadline for submitting tax declaration documents for individuals who lease assets to directly declare taxes to tax authorities is stipulated in Point a, Clause 2 and Clause 3, Article 44 of the Law on Tax Administration, specifically as follows:
a) The deadline for submitting tax declarations for individuals declaring taxes for each payment period arising is no later than the 10th day from the date of start of the lease term of the payment period.
b) The deadline for submitting tax declarations for individuals declaring taxes once a year is no later than the last day of the first month of the following calendar year.
4. Tax payment deadline
The tax payment deadline for individuals who lease assets directly to tax authorities shall comply with the provisions of Clause 1, Article 55 of the Law on Tax Administration, specifically: The tax payment deadline is no later than the last day of the tax declaration deadline. In case of additional tax declaration documents, the tax payment deadline is the deadline for tax declaration documents of the tax calculation period with errors and shortcomings.
Article 43 of the Law on Tax Administration 2019 stipulates as follows:
Article 43. Tax declaration documents
1. The tax declaration file for the type of tax declared and paid monthly is the monthly tax declaration.
2. The tax declaration file for the type of tax declared and paid quarterly is the quarterly tax declaration.
3. The tax declaration for tax types with annual tax calculation periods includes:
a) Annual tax declaration documents include annual tax declaration and other documents related to determining the amount of tax payable;
b) The tax settlement declaration file at the end of the year includes the annual tax settlement declaration, annual financial report, correlated transaction declaration; other documents related to tax settlement.
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Accordingly, the deadline for submitting a property lease tax declaration is determined as follows:
- The deadline for submitting a tax declaration for leasing assets to individuals declaring taxes for each payment period arising is no later than the 10th day from the date of lease date of the payment period.
- The deadline for submitting tax declarations for individuals declaring taxes once a year is no later than the last day of the first month of the following calendar year.
