Circular No. 153/2011/TT-BTC guides on non-agricultural land use tax

CIRCULAR

Guidelines on Non-Agricultural Land Tax

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Pursuant to the Law on Non-Agricultural Land Tax No. 48/2010/QH12 dated June 17, 2010;

Pursuant to the Land Law 2003;

Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006 and Government Decrees detailing the implementation of the Law on Tax Administration;

Pursuant to Government Decree No. 53/2011/NĐ-CP dated July 1, 2011 detailing and guiding the implementation of certain provisions of the Law on Non-Agricultural Land Tax;

Pursuant to Government Decree No. 118/2008/NĐ-CP dated November 27, 2008 stipulating the functions, powers, tasks, and organizational structure of the Ministry of Finance;

The Ministry of Finance hereby provides guidance as follows:

PART I
GENERAL PROVISIONS

Article 1. Taxable Objects

1. Residential land in rural areas and residential land in urban areas as defined in the Land Law 2003 and related guiding documents.

2. Non-agricultural production and business land includes:

2.1. Industrial zone construction land including land for constructing industrial clusters, industrial zones, export processing zones, and other concentrated production and business areas with the same land use regime;

2.2. Construction land for production and business bases including land for constructing industrial production bases, small-scale industrial production bases; commercial and service bases and other facilities serving production and business (including construction land for production and business bases within high-tech zones, economic zones);

2.3. Land for mineral extraction and mineral processing land, except in cases where mineral extraction does not affect the surface layer or surface land;

Example 1: Company A was granted land lease by the State for coal mining, with a total leased area of 2000 square meters, of which 1000 square meters on the surface is forest land, and the remaining area is for mining and production activities. If the coal mining activity does not affect the forest land area, then that portion of the forest land does not fall under taxable objects.² land with an area of 1000m² on the surface, part of it is forest land, the rest is for coal extraction and production. If the coal extraction does not affect the area of forest land, then that portion of the forest land area does not fall within the taxable object.

2.4. Land for construction materials and ceramic production including land for raw material extraction and land for processing and producing construction materials and ceramics.

3. Non-agricultural land as defined in Article 2 of this Circular is used by organizations, households, and individuals for business purposes.

Article 2. Non-Taxable Objects

Non-agricultural land not used for business purposes falls under non-taxable objects, including:

1. Public purpose land, comprising:

1.1. Transportation and irrigation land including land for building transportation infrastructure such as roads, bridges, sidewalks, railways, airport infrastructure including land within the planning scope of airports but not yet constructed due to phased investment according to approved development stages by competent state authorities, land for water supply systems (excluding water production plants), drainage systems, irrigation works, dikes, dams, and land within traffic safety and irrigation safety protection zones;

The determination of airport infrastructure construction land shall be carried out in accordance with the Government Decree No. 83/2007/NĐ-CP dated May 25, 2007 on airport management and operation and related guiding documents, amendments, and supplements (if any).

1.2. Land for cultural, health, education, training, sports facilities serving public interests including land for kindergartens, schools, hospitals, markets, parks, flower gardens, children's playgrounds, squares, cultural facilities, postal and cultural centers at commune, ward, town levels, monuments, memorials, museums, rehabilitation centers for people with disabilities, vocational training centers, drug rehabilitation centers, correctional centers, centers for restoring human dignity; nursing homes and orphanages for disadvantaged children and elderly;

1.3. Land with historical and cultural relics, scenic spots, and natural wonders already classified or decided to be protected by provincial People's Committees;

1.4. Other public facility land including land for public use in urban areas and rural residential areas; land for common infrastructure construction in industrial zones, high-tech zones, and economic zones according to approved planning; land for power transmission line systems, communication network systems, oil, gas, and gas pipeline systems, and land within the safety protection zones of these systems; land for substations; hydroelectric reservoir land; land for funeral parlors, crematoriums, cremation ovens; waste disposal sites, landfills, and waste treatment areas permitted by competent state authorities. power station land; reservoirs and hydropower dams; land for funeral houses, crematoriums, cremation ovens; waste storage areas, garbage dumps, waste treatment sites approved by competent state authorities.

The determination of land for public use in urban areas and rural residential areas shall be implemented in accordance with the Circular No. 06/2007/TT-BTNMT dated June 15, 2007 of the Ministry of Natural Resources and Environment and related amendments and supplements (if any).

2. Land used by religious institutions including land belonging to temples, churches, shrines, mosques, monasteries, private educational institutions of religions, headquarters of religious organizations, and other religious facilities permitted by the State to operate.

3. Cemetery land.

4. River, stream, canal, creek, and specialized water body land.

5. Land with structures being communal halls, temples, shrines, hermitages, ancestral halls, family temples including the land area for constructing communal halls, temples, shrines, hermitages, ancestral halls, and family temples within the plot of land containing these structures. these facilities.

In this case, the land must meet the conditions for issuance of the Certificate of Land Use Right as stipulated in Clause 8, Article 50 of the Land Law 2003 and related guiding documents.

6. Land for constructing government offices and public works including:

6.1. Land for constructing state administrative office buildings, political organization headquarters, social-political organization headquarters, public institution headquarters; diplomatic representative offices of foreign countries in Vietnam, consular offices of foreign countries in Vietnam, and international intergovernmental organizations enjoying privileges and immunities equivalent to those of diplomatic missions of foreign countries in Vietnam;

In cases where state administrative organizations, people's armed forces units, public service establishments, political organizations, socio-political organizations, socio-professional organizations, social organizations, and socio-professional organizations use land granted by the State for constructing offices and facilities for their activities for other purposes, they shall implement according to the provisions of the Law on Management and Use of State Assets and guiding documents for its implementation.

6.2. Land for constructing public works in economic, cultural, social, scientific and technological, and diplomatic sectors of state agencies, political organizations, socio-political organizations, and public service establishments.

7. Land used for national defense and security purposes includes:

7.1. Land belonging to military camps and headquarters.

7.2. Land for military bases.

7.3. Land for national defense and security projects, artillery positions, and special defense and security projects.

7.4. Land for military stations and ports.

7.5. Land for industrial, scientific, and technological projects directly serving national defense and security.

7.6. Land for warehouses of people's armed forces units.

7.7. Land for shooting ranges, training fields, weapon testing sites, and weapon disposal sites.

7.8. Land for guesthouses, official residences, sports venues, physical education and sports training centers, and other facilities within the compound of military camps and headquarters of people's armed forces units.

7.9. Land for detention camps, temporary detention centers, holding houses, educational facilities, and juvenile correction schools managed by the Ministry of National Defense and the Ministry of Public Security.

7.10. Land for construction of combat projects and other national defense and security business projects as prescribed by the Government.

8. Non-agricultural land for building cooperative society projects serving agricultural production, forestry, aquaculture, salt-making; Urban land used for building greenhouses and other types of buildings serving cultivation purposes including cultivation methods not directly on land, building livestock and poultry sheds and other permitted animal structures; Land for agricultural, forestry, and aquatic research and experimental stations; Land for seedling and breeding stock nurseries, and household and individual storage houses for agricultural products, plant protection chemicals, fertilizers, and agricultural machinery and tools.

Article 3. Taxpayers

1. The taxpayer is an organization, household, or individual having the right to use land subject to taxation as stipulated in Article 1 of this Circular.

2. In cases where an organization, household, or individual has not been issued a Certificate of Land Use Right, House Ownership, and Other Property Rights Attached to Land (hereinafter referred to as the Certificate), the person currently using the land is the taxpayer.

3. The taxpayer (NNT) in certain specific cases is defined as follows:

3.1. In cases where the State grants land or leases land for investment projects, the entity receiving the land grant or lease from the State is the taxpayer.

3.2. In cases where the land user leases land under a contract, the taxpayer is determined based on the agreement in the contract. If there is no agreement regarding the taxpayer in the contract, the land user is the taxpayer.

Example 2: Mr. A owns a plot of land in Province B but has not been issued a Certificate of Land Use Right (land without certificate or only one of the certificates specified in Clause 1, Article 50 of the 2003 Land Law). Mr. A is the taxpayer for that plot of land. However, if Mr. A does not use it himself but builds a house and rents it to Mr. B, the taxpayer is determined as follows:

- If Mr. B only rents the house (not the land) from Mr. A, then Mr. A is the taxpayer;

- If Mr. B rents both the house and the land from Mr. A but there is no rental contract or the contract does not clearly specify the taxpayer, then Mr. A is the taxpayer;

- If the rental contract between Mr. B and Mr. A clearly specifies the taxpayer, then the taxpayer is determined based on the agreement in the signed contract.

3.3. In cases where land has been issued a Certificate but is currently in dispute, before the dispute is resolved, the person currently using the land is the taxpayer. Payment of tax is not a basis for resolving disputes over land use rights;

3.4. In cases where multiple persons jointly have the right to use a plot of land, the taxpayer is the legal representative of those jointly using the plot of land;

3.5. In cases where a land user contributes land use rights as capital for business operations and forms a new legal entity with land use rights subject to taxation as stipulated in Article 1 of this Circular, the new legal entity is the taxpayer.

3.6. In cases of renting state-owned housing, the taxpayer is the landlord (the unit assigned to sign the contract with the tenant).

3.7. In cases where the State grants land or leases land for construction of residential buildings for sale or rent, the taxpayer is the entity receiving the land grant or lease from the State. In cases of transferring land use rights to other organizations or individuals, the taxpayer is the transferee.

Chapter II
BASIS FOR TAX CALCULATION, METHOD OF CALCULATING TAX

Article 4. Basis for calculating the tax

The basis for calculating the tax on non-agricultural land use (SDĐPNN) is the taxable land area, the price per square meter of taxable land, and the tax rate.² taxable land and tax rate.

Article 5. Taxable land area:

The taxable land area is the actual non-agricultural land area being used.

1. Residential land, including cases where residential land is used for business purposes.

1.1. In cases where the taxpayer has multiple residential plots within the scope of a province or centrally governed municipality (hereinafter referred to as province), the taxable land area is the total area of the residential plots subject to taxation within that province.

1.2. In cases where a Land Use Right Certificate has been issued, the taxable land area is the area recorded on the Certificate; if the residential land area recorded on the Certificate is smaller than the actual land area being used, then the taxable land area is the actual land area being used.

In cases where multiple organizations, households, or individuals jointly use a single plot of land without having received a Land Use Right Certificate, the taxable land area for each taxpayer is the actual land area being used by that taxpayer.

In cases where multiple organizations, households, or individuals jointly use a single plot of land that has been issued a Land Use Right Certificate, the taxable land area is the area recorded on the Certificate.

1.3. For multi-story residential buildings with multiple households, apartment buildings, including cases where they are used both for residence and business, the taxable land area for each taxpayer is determined by multiplying the floor area actually used by that organization, household, or individual by a distribution coefficient, wherein:

a) The floor area of the building (structure) used by each organization, household, or individual is the actual floor area used by that organization, household, or individual according to the purchase contract or the Land Use Right Certificate, Ownership Certificate of Housing and Other Assets Attached to the Land.

b) The distribution coefficient is determined as follows:

b1) In cases where there is no basement:

b2) In cases where there is a basement:

b3) In cases where only structures are built underground:

c) In cases where it is difficult to determine the construction land area for multi-story residential buildings with multiple households, apartment buildings, the Provincial People's Committee shall examine and handle each specific case in accordance with local realities.

1.4. Threshold of residential land for tax calculation basis.

a) In cases where new residential land is allocated from January 1, 2012 onwards, the threshold of residential land allocation prescribed by the Provincial People's Committee at the time of new residential land allocation shall be applied.

b) In cases where residential land is being used before January 1, 2012, the threshold of residential land for tax calculation basis is determined as follows:

b1) At the time of issuing the Land Use Right Certificate, if the Provincial People's Committee has regulations on the threshold of residential land allocation, recognition of residential land, and the residential land area recorded on the Certificate is determined based on the threshold of recognized residential land, then the threshold of recognized residential land shall be applied as the basis for tax calculation. If the threshold of recognized residential land is lower than the current threshold of residential land allocation, then the current threshold of residential land allocation shall be applied as the basis for tax calculation;

b2) At the time of issuing the Land Use Right Certificate, if the Provincial People's Committee has regulations on the threshold of residential land allocation, recognition of residential land, and the residential land area recorded on the Certificate is determined based on the threshold of residential land allocation, then the threshold of residential land allocation shall be applied as the basis for tax calculation. If the threshold of residential land allocation is lower than the current threshold of residential land allocation, then the current threshold of residential land allocation shall be applied as the basis for tax calculation;

b3) At the time of issuing the Land Use Right Certificate, if the Provincial People's Committee has not yet regulated the threshold of residential land allocation and recognition of residential land, then the entire residential land area recorded on the Certificate shall be considered within the threshold;

b4) In cases where a Land Use Right Certificate has not yet been issued, the threshold of residential land for tax calculation shall not be applied. The entire taxable residential land area of the taxpayer shall be subject to the tax rate applicable to the area within the threshold.

In this case, the land currently being used must be residential land as defined in the Land Law 2003 and related implementing regulations.

When the land user receives a Land Use Right Certificate, the threshold of residential land for tax calculation shall be applied according to the principles stipulated in points b1, b2, and b3 of Clause 1.4 of this Article.

c) In cases where the taxpayer changes, the threshold of residential land for tax calculation is the current threshold of residential land allocation prescribed by the Provincial People's Committee and shall be applied from the next tax year, except in cases where the change in taxpayer is due to inheritance, gift, or donation between: husband and wife; father and mother with their biological children; foster father and mother with their foster children; father-in-law and mother-in-law with their daughter-in-law; father and mother-in-law with their son-in-law; grandfather and grandmother with their grandson; grandfather and grandmother with their granddaughter; brother, sister, or sibling with each other, in which case the threshold of residential land for tax calculation shall be implemented according to the prescribed threshold and applied to the person transferring rights.

d) In cases where the taxpayer has multiple residential plots within a province, the taxpayer may choose only one plot in a district, county, town, or city where the land use right is located to determine the threshold of residential land for tax calculation, wherein:

d1) In cases where none of the residential plots exceed the threshold of residential land, the taxpayer may choose the threshold of residential land in a place where the land use right is located to determine the amount of tax payable. The excess residential land area outside the threshold is determined by subtracting the threshold of residential land chosen from the total area of all residential plots with land use rights;

d2) In cases where there is a residential plot exceeding the threshold of residential land in the location of the land use right, the taxpayer may choose the threshold of residential land in the location of the residential plot exceeding the threshold to determine the amount of tax payable. The excess residential land area outside the threshold is determined by adding the excess area of the residential plot chosen to the total area of all other residential plots with land use rights.

2. Non-agricultural production and business land

The taxable land area is the total land area assigned, leased for business purposes recorded on the Land Use Right Certificate, Decision on Land Allocation, Decision, or Land Lease Contract issued by the competent state agency; In cases where the land area recorded on the Land Use Right Certificate, Decision on Land Allocation, Decision, or Land Lease Contract issued by the competent state agency is lower than the actual land area used for business purposes, the taxable land area is the actual land area used.

For non-agricultural land as specified in Article 2 (excluding the land area specified in Clause 6.1, Article 6) of this Circular, if used for business purposes, the taxable land area is the entire non-agricultural land area used for business purposes. In cases where it is not possible to specifically determine the land area used for business purposes, the taxable land area will be determined according to the allocation method based on the sales ratio prescribed in Clause 2, Article 8 of this Circular.

3. Land used for purposes other than intended, encroached land, and unused land as stipulated.

The area of encroached land, land used for purposes other than intended, unused land as stipulated shall be determined in accordance with the regulations of the Ministry of Natural Resources and Environment.

Example 3: Mr. A's household is currently using 2000 square meters of land that has been granted a Land Use Right Certificate, the certificate states: 200 square meters of residential land, 1,800 square meters of garden land. The actual area used for residential purposes is 400 square meters.² The residential land limit at the time of issuance of the Certificate was 200 square meters.² Mr. A must calculate tax on the actual residential land area his family uses, which is: 400 square meters of residential land.² The tax authority will calculate the tax as follows: the total taxable residential land area is 400 square meters,²including: 200 square meters within the limit,² .

and 200 square meters outside the limit.² .

If the competent authority determines that the 200 square meters of garden land used by Mr. A's family for residential purposes is land used for purposes other than intended, then Mr. A's taxable land area will be recalculated as: 200 square meters within the limit; 200 square meters used for purposes other than intended.² , including: residential land area within the limit of 200m² Article 6. Price of 1 square meter of taxable land² .

The price of 1 square meter of taxable land is the land price according to the purpose of use of the taxable land plot as prescribed by the Provincial People's Committee and stabilized every five years, starting from January 1, 2012.²1. In cases where there is a change in the taxpayer or factors arise during the stabilization period that affect the price of 1 square meter of taxable land, there is no need to re-determine the price of 1 square meter of land for the remaining period of the cycle.²2. In cases where land is allocated, leased, or the purpose of use changed from agricultural land to non-agricultural land or from non-agricultural production and business land to residential land during the stabilization period, the price of 1 square meter of taxable land is the land price according to the purpose of use as prescribed by the Provincial People's Committee at the time of allocation, leasing, or changing the purpose of use, and is stabilized for the remainder of the cycle.² 3. In cases of land used for purposes other than intended or encroached upon, the price of 1 square meter of taxable land is the land price according to the current use purpose as prescribed by the Provincial People's Committee applicable in the locality.

Article 7. Tax Rate² a) Residential land, including cases used for business purposes, applies a progressive tax rate as follows:

Taxable land area (square meters)² Within the limit

1. In the case where there is a change in the taxpayer or factors arise during the stable period that alter the price of 1 m² of taxable land, there is no need to re-determine the price of 1 m² of taxable land for the remaining time of the cycle.

2. In the case where the State allocates land, leases land, or changes the purpose of land use from agricultural land to non-agricultural land or from non-agricultural production and business land to residential land during the stable period, the price of 1m² of taxable land shall be the land price according to its intended use as stipulated by the Provincial People's Committee at the time of land allocation, leasing, or changing the purpose of land use and shall remain stable for the remainder of the cycle.

3. In the case where land is used for purposes other than intended or encroached upon, the price of 1 m² of taxable land is the land price according to the current use as prescribed by the Provincial People's Committee applicable in the locality.

Article 7. Tax Rate.

1. Residential land:

a) Residential land, including cases used for business, applies a progressive tax rate as follows:

b) Land for multi-story houses with multiple households, apartment buildings, and underground construction projects shall apply a tax rate of 0.03%.

2. Agricultural production land, non-agricultural production land, and non-agricultural land specified in Article 2 of this Circular used for business purposes shall apply a tax rate of 0.03%.

3. Land used for purposes other than those stipulated, unused land according to regulations shall apply a tax rate of 0.15%.

4. Land of phased investment projects registered by investors and approved by competent state agencies shall apply a tax rate of 0.03%.

5. Encroached land shall apply a tax rate of 0.2%.

1. Principle of Tax Calculation

1.1. The amount of tax payable by each taxpayer is determined within the scope of one (01) province.

1.2. In cases where a taxpayer has land subject to taxation in multiple districts within the scope of one (01) province, the amount of tax payable is determined separately for each plot of land at the Tax Office where the land is located; If the taxpayer has a plot of land exceeding the limit or the total area of taxable land exceeds the limit at the location of land use rights, the taxpayer must declare the total amount at the chosen Tax Office in accordance with Article 16 of this Circular.

1.3. In cases where there is a change in taxpayers during the year, the amount of tax payable by each taxpayer is calculated from the month the change occurs.

In cases where factors affecting the basis for calculating tax arise during the year (excluding changes in the price per square meter of taxable land), the amount of tax payable is determined from the month the change occurs.² of taxable land, the amount of tax payable is determined from the month the change occurs.

2. Determining the Amount of Tax Payable for Each Plot of Land.

2.1. The amount of tax payable for the area of residential land, production and business land, and non-agricultural land specified in Article 2 of this Circular used for business purposes is determined according to the following formula:

Tax payable = Tax generated - Tax exemptions and reductions (if applicable)

(VND) (VND) (VND)

2.2. For residential land for multi-story buildings, multi-household buildings, apartment buildings (including basement floors), and underground construction projects, the amount of tax payable is determined as follows:

Tax payable = Tax generated - Tax exemptions and reductions (if applicable)

2.3. In cases where non-agricultural land specified in Article 2 of this Circular is used for business purposes but the area used for such purposes cannot be determined, the amount of tax generated is determined as follows:

2.4. Examples of how to determine the amount of tax payable in certain situations:

Example 4: In cases where a taxpayer has multiple plots of residential land in different districts, none of which exceed the limit, but the total area of the plots exceeds the limit of residential land at the location of land use rights. Specifically:

Mr. A's family has three plots of residential land with land use rights in three different districts of Hanoi, as follows:

- Mr. A must calculate and pay taxes for each plot of land at the Tax Branch where the land is located as follows:

+ Tax payable for the plot in Hoan Kiem: 80 x 50 million VND x 0.03% = 1.2 million VND.

+ Tax payable for the plot in Ba Dinh: 100 x 40 million VND x 0.03% = 1.2 million VND.

+ Tax payable for the plot in Ba Vi: 350 x 2 million VND x 0.03% = 0.21 million VND.

Total tax payable is: 1.2 million VND + 1.2 million VND + 0.21 million VND = 2.61 million VND.

- Since Mr. A falls under the category requiring a consolidated declaration for the excess area, he must proceed as follows:

According to regulations, Mr. A has the right to choose the limit of residential land anywhere as the basis for determining the excess area. However, since the limit of residential land in Ba Vi is the highest while the land price is the lowest, Mr. A will choose the plot of residential land in Ba Vi as the basis for determining the excess area.

The tax payable in this case is determined as follows:

+ Since the tax limit is the limit of residential land in Ba Vi, which is 400 square meters, the excess area subject to tax is: 530 square meters - 400 square meters = 130 square meters (this area does not exceed three times the limit and must be taxed at a rate of 0.07%).²+ Tax payable for the area within the limit: 400 square meters, tax rate 0.03%, including 350 square meters of land in Ba Vi, 50 square meters of land in Ba Dinh or Hoan Kiem, whichever Mr. A chooses. If Mr. A chooses Hoan Kiem, the tax payable is:² { 350 square meters (land in Ba Vi) x 2 million VND/square meter + 50 square meters (land in Hoan Kiem) x 50 million VND/square meter } x 0.03% = 0.96 million VND.² + Tax payable for the excess area of 130 square meters, tax rate 0.07%, including the remaining areas of land in Ba Dinh and Hoan Kiem:² {30 square meters (land in Hoan Kiem) x 50 million VND/square meter + 100 square meters (land in Ba Dinh) x 40 million VND/square meter} x 0.07% = 3.85 million VND.

The remaining tax payable is: 0.96 million VND + 3.85 million VND - 2.61 million VND = 2.2 million VND.

Case where a taxpayer has multiple plots of residential land in different districts, including one plot of land exceeding the limit of residential land at the location of land use rights. Specifically:² Mr. B inherited one plot of residential land in Hoan Kiem with an area of 150 square meters (limit is 100 square meters) with a land price of 50 million VND/square meter. Mr. B also has one plot of residential land in Ba Vi with an area of 120 square meters (limit is 400 square meters) with a land price of 2 million VND/square meter, then Mr. B proceeds as follows:² - Mr. B must calculate and pay taxes for each plot of land at the Tax Branch where the land is located as follows:²+ In Hoan Kiem: the tax payable on land is determined as follows: 100 square meters of land within the limit applying a tax rate of 0.03%, 50 square meters of land outside the limit applying a tax rate of 0.07%, specifically:² 100 square meters x 50 million VND/square meter x 0.03% + 50 square meters x 0.07% = 3.25 million VND;

+ In Ba Vi: the tax payable on land is 120 x 2 million VND x 0.03% = 0.072 million VND;

- Since Mr. B falls under the category requiring a consolidated declaration for the excess area, he must proceed as follows:² Mr. B must choose the limit in Hoan Kiem as the basis for determining the excess area of the plots. Accordingly, the tax payable is determined as follows:² + The excess area subject to tax is:² + 120 square meters - 100 square meters = 170 square meters.² + The tax payable is determined as follows: 100 square meters of land (in Hoan Kiem) within the limit, applying a tax rate of 0.03%, the excess area of 170 square meters, including the remaining areas of land in Ba Vi and Hoan Kiem, applying a tax rate of 0.07%, specifically:

x 50 million VND/square meter x 0.03% + {50 square meters + 120 square meters x 2 million VND/square meter x 0.07%}

Example 5: 3.418 million VND.

The remaining tax payable is: 3.418 million VND - 3.25 million VND - 0.072 million VND = 0.096 million VND.² Example 6: In cases where a taxpayer has multiple plots of residential land in different districts, including more than one plot of land exceeding the limit of residential land at the location of land use rights. Specifically:²with a land price of 50 billion VND/m² . Mr. B has one plot of residential land in Ba Vi with an area of 120m² (land limit is 400m²with a land price of 2 billion VND/m² then Mr. B shall proceed as follows:

- Mr. B must calculate and pay taxes for each plot of land at the Tax Office where the taxable land is located as follows:

+ In Hoan Kiem: the amount of land tax payable is calculated as follows: 100m² area of land within the limit applying a tax rate of 0.03%, 50m² of land outside the limit applying a tax rate of 0.07%, specifically:

100m² x 50 billion/m² x 0.03% + 50m² x 50 billion/m² x 0.07% = 3.25 billion VND;

+ In Ba Vi: the amount of land tax payable is 120 x 2 billion x 0.03% = 0.072 billion VND;

- Since Mr. B falls under the category required to declare the total area exceeding the limit, he must proceed as follows:

Mr. B must choose the limit in Hoan Kiem as the basis for determining the excess area of the plots of land. Accordingly, the amount of tax payable is calculated as follows:

+ The excess area subject to tax is:

150 m² + 120m² - 100m² = 170m²

+ The amount of tax payable is calculated as follows: 100m² of land (in Hoan Kiem) within the limit, applying a tax rate of 0.03%, the excess area is 170m2, including the remaining area of land in Ba Vi and Hoan Kiem, applying a tax rate of 0.07%, specifically:

100m² x 50 billion/m² x 0.03% + {50m² x 50 billion/m² + 120m² x 2 billion/m²} x 0.07% = 3.418 billion VND

The additional tax payable is: 3.418 billion - 3.25 billion - 0.072 billion = 0.096 billion VND

Example 6: In the case where the taxpayer has multiple plots of residential land in different districts, including more than one plot exceeding the residential land limit at the location of land use rights. Specifically:

Mrs. C has three plots of residential land with land use rights in three different districts of Hanoi City, as follows:

- Mrs. C must calculate and pay tax for each plot at the Tax Office where the land is located as follows:

+ In Hoan Kiem: the amount of land tax payable is calculated as follows: 100m² area land within the limit subject to a tax rate of 0.03%, 200m² of land outside the limit applying a tax rate of 0.07%, specifically:

100 x 50tr x 0.03% + 200 x 50tr x 0.07% = 8.5 (trillion VND)

+ In Ba Dinh District: the amount of land tax payable is determined as follows: 110m² area land within the limit subject to a tax rate of 0.03%, 290m² of land outside the limit applying a tax rate of 0.07%, specifically:

110 x 40tr x 0.03% + 290 x 40tr x 0.07% = 9.44 (trillion VND)

+ In Ba Vi District: the amount of land tax payable is determined as follows: 50m² area land within the limit subject to a tax rate of 0.03%, specifically:

50 x 2tr x 0.03% = 0.03 trillion VND.

The total tax payable is: 17.97 trillion VND (= 9,44 + 8,5 + 0,03 )

- As Mrs. C falls under the category required to declare the total area exceeding the limit, she must proceed as follows:

* If Mrs. C chooses the tax limit in Hoan Kiem District

+ Total taxable land area: 750m².

+ Land area within the limit: 100m² land in Hoan Kiem District (tax rate 0.03%, land price in Hoan Kiem).

+ Excess land area over the limit is:

• Excess area not exceeding three times the limit is 300m² (tax rate 0.07%), including: 200m² which is the remaining part of the land plot in Hoan Kiem District and adding another part of 100m² from the land plot elsewhere, but if taken from anywhere, it must be the entire area of the land plot there (this 100m² can be taken from the land plot in Ba Dinh or Ba Vi, as chosen by the taxpayer. However, since the land price in Ba Dinh is higher than that in Ba Vi, the taxpayer will take the additional part of the land plot in Ba Dinh)

• Excess area over three times the limit is 350m² (tax rate 0.15%), including: 300m² which is the remaining part of the land plot in Ba Dinh and 50m² which is the entire area of the land plot in Ba Vi.

The tax payable will be:

100 x 50tr x 0.03% + {200 x 50tr + 100 x 40tr} x 0.07% + {300 x 40tr + 50 x 2tr} x 0.15% = 29.45 trillion VND.

The additional tax payable is: 29.45 - 17.97 = 11.48 trillion VND

* If Mrs. C chooses the tax limit in Ba Dinh District then:

+ Total taxable land area: 750m

+ Land area within the limit is 110m (tax rate 0.03%).

+ Excess land area over the limit is:

• Excess area not exceeding three times the limit: 330m (tax rate 0.07%), including: 290m² which is the remaining part of the land plot in Ba Dinh and adding another part of 40m² from the land plot in Hoan Kiem District (this 40m² can be taken from the land plot in Hoan Kiem or Ba Vi, as chosen by the taxpayer. However, since the land price in Hoan Kiem is higher than that in Ba Vi, the taxpayer will take the additional part of the land plot in Hoan Kiem).

• Excess area over three times the limit: 310m (tax rate 0.15%), including: 260m² which is the remaining part of the land plot in Hoan Kiem and 50m² which is the entire area of the land plot in Ba Vi.

The tax payable will be:

110 x 40tr x 0.03% + {290 x 40tr + 40 x 50tr} x 0.07% + {260 x 50tr + 50 x 2tr} x 0.15% = 30.49 trillion VND.

The additional tax payable is: 30.49 trillion VND - 17.97 trillion VND = 12.52 trillion VND

Example 7: Case of residential land for households in apartment buildings without basements. Specifically:

Ms. M's family is a civil servant household living in Building C3 Thanh Cong, Ba Dinh District, Hanoi; the apartment has an area of 50m². The building has 5 floors, with 8 apartments per floor, all having the same size. According to the records, the construction land area of the building is 460m². The land price set by the People's Committee of Hanoi City is 40 million VND/m².

The amount of tax Ms. M must pay is calculated as follows:

Tax payable = 50 x 460 x 40tr x 0.03% = 0.138 (trillion VND)

50 x 8 x 5                               

Example 8: Case of residential land for households in apartment buildings with basements

Mr. H lives in an apartment building in District 3, Ho Chi Minh City; the apartment has an area of 100m². The construction land area of the apartment building is 2,000m², of which the total area of houses/apartments is 1,400m² /floor. The building has 15 floors above ground and 2 underground floors for parking, of which the area below ground level used by households and individuals living in the building is 1,500m²/floor. The land price set by the People's Committee of Ho Chi Minh City is 35 million VND/m².

The amount of tax Mr. H must pay is calculated as follows:

Tax payable = 100 x 2,000 x 35tr x 0.03%                           

1,400 x 15 + 50% x 3,000

= 0.093 (trillion VND)

Chapter III
EXEMPTION FROM TAX, REDUCTION OF TAX

Article 9. Principles for Tax Exemptions and Reductions.

1. Tax exemptions and reductions shall be directly applied only to taxpayers and shall be calculated based on the amount of tax as prescribed in the Law on Value Added Tax and the guidance provided in this Circular.

2. Tax exemptions or reductions for residential land shall apply only to residential land at one location registered under the name of the taxpayer and chosen by them, except in cases stipulated in Clause 9, Article 10 and Clause 4, Article 11 of this Circular.

3. In cases where a taxpayer is entitled to both tax exemption and reduction for the same plot of land, they shall be exempted from tax; if a taxpayer is eligible for tax reduction under two (2) or more conditions specified in Article 11 of this Circular, they shall be exempted from tax.

If a taxpayer is eligible for a 50% tax reduction and there is one (01) additional member or more in their household who is also eligible for a 50% tax reduction, then that household shall be exempted from tax. These members must have familial relationships such as grandfather, grandmother, father, mother, son, daughter, grandson, granddaughter, and must be listed in the household registration book of the family.

4. If a taxpayer has multiple investment projects eligible for tax exemptions and reductions, they shall be exempted or reduced from tax on each individual project.

Article 10. Tax Exemptions.

1. Land for investment projects in special fields encouraged for investment (especially preferential investment); investment projects in areas with particularly difficult socio-economic conditions; investment projects in fields encouraged for investment (preferential investment) in areas with difficult socio-economic conditions; land used by enterprises employing over fifty percent (50%) of their workforce as war invalids or disabled veterans.

The list of fields encouraged for investment (preferential investment), special fields encouraged for investment (especially preferential investment), areas with difficult socio-economic conditions, and areas with particularly difficult socio-economic conditions shall be implemented in accordance with laws on investment.

The number of war invalids and disabled veterans must be regular employees on average annually as prescribed in Circular No. 40/2009/TT-LĐTBXH dated December 3, 2009 of the Ministry of Labor, Invalids, and Social Affairs and subsequent amendments.

2. Land for socialized facilities engaged in activities in the fields of education, vocational training, healthcare, culture, sports, and environment include:

2.1. Non-state-owned institutions established and meeting the operational conditions as prescribed by competent state authorities in the fields of socialization;

2.2. Organizations and individuals operating under the Enterprise Law with investment projects, joint ventures, or partnerships, or establishing facilities in the fields of socialization meeting the operational conditions as prescribed by competent state authorities;

2.3. Public service institutions implementing capital contributions, fundraising, joint ventures, or partnerships as prescribed by law to establish independent accounting units or enterprises operating in the fields of socialization according to decisions of competent state authorities;

2.4. For foreign investment projects in the field of socialization decided by the Prime Minister based on proposals from the Ministry of Planning and Investment and relevant specialized ministries.

Socialized facilities in the fields of education, vocational training, healthcare, culture, sports, and environment must meet the criteria for scale and standards as decided by the Prime Minister.

3. Land for constructing houses of solidarity, community houses, facilities for caring for elderly orphans, people with disabilities, orphans, and social medical facilities.

4. Residential land within the quota limit in areas with particularly difficult socio-economic conditions.

5. Residential land within the quota limit of persons who were revolutionary activists before August 19, 1945; first-class and second-class war invalids; persons receiving benefits equivalent to first-class and second-class war invalids; first-class disabled veterans; heroes of the People's Armed Forces; mothers of Vietnam Heroes; fathers, mothers, or persons who raised martyrs when they were young; wives or husbands of martyrs; children of martyrs currently receiving monthly allowances; revolutionary activists affected by Agent Orange; persons affected by Agent Orange whose families face difficult circumstances.

6. Residential land within the quota limit of poor households as determined by the Prime Minister’s Decision on the poverty standard. In cases where provincial People's Committees have specific poverty standards applicable locally in accordance with the law, the poverty standard issued by the locality shall be used to determine poor households.

7. Households or individuals whose residential land was compulsorily reclaimed in the year in question according to approved planning or plans by competent state authorities shall be exempted from tax for the actual year of reclamation for the reclaimed land and new residence land.

8. Land with orchards recognized by competent state authorities as historical and cultural relics.

9. Taxpayers facing difficulties due to force majeure events if the value of damage to land and buildings exceeds fifty percent (50%) of the taxable value.

In this case, the taxpayer must have confirmation from the People's Committee of the commune where the damaged land is located.

Article 11. Reduction of Tax

The tax payable shall be reduced by 50% in the following cases:

1. Land for investment projects in preferential investment areas; investment projects in economically disadvantaged areas; land of enterprises employing between 20% to 50% of their workforce as war invalids or disabled veterans.

The list of fields encouraged for investment (preferential investment), special fields encouraged for investment (especially preferential investment), areas with difficult socio-economic conditions, and areas with particularly difficult socio-economic conditions shall be implemented in accordance with laws on investment.

The number of war invalids and disabled veterans must be regular employees on average annually as prescribed in Circular No. 40/2009/TT-LĐTBXH dated December 3, 2009 of the Ministry of Labor, Invalids, and Social Affairs and subsequent amendments.

2. Residential land within the prescribed limit in economically disadvantaged areas.

3. Residential land within the prescribed limit of war invalids classified as level 3/4, 4/4; persons enjoying policies similar to those for war invalids classified as level 3/4, 4/4; disabled veterans classified as level 2/3, 3/3; children of martyrs who do not receive monthly allowances.

4. In cases where taxpayers encounter difficulties due to force majeure events if the value of damage to land and buildings thereon is between 20% to 50% of the taxable value.

In this case, the taxpayer must have confirmation from the People's Committee of the commune where the damaged land is located.

Article 12. Authority to Decide on Exemption and Reduction of Tax

1. The direct tax management agency shall determine the amount of tax on non-agricultural land that is exempted or reduced based on the tax declaration documents stipulated in Article 15 of this Circular and decide on the exemption or reduction of such tax for taxpayers according to the tax period.

2. Specific cases shall be implemented as follows:

a) In cases of exemption or reduction of tax on non-agricultural land for households and individuals as provided for in Clause 4, Clause 5, Clause 6 of Article 10 and Clause 2, Clause 3 of Article 11 of this Circular, the Director of the Tax Revenue Office shall issue a general decision based on the list proposed by the People's Committee at the commune level.

Annually, the People's Committee at the commune level shall have the responsibility to review and send the list of subjects eligible for tax exemption or reduction as prescribed for the tax authority to implement the exemption or reduction of tax within its authority.

b) In cases of exemption or reduction of tax as provided for in Clause 9 of Article 10 and Clause 4 of Article 11 of this Circular, the head of the direct tax management agency shall issue a decision based on the application of the taxpayer and the confirmation of the People's Committee at the commune level where the damaged land is located.

c) For other cases, taxpayers must submit the registration dossier accompanied by documents proving they fall under the category of subjects eligible for tax exemption or reduction as prescribed or the confirmation of the People's Committee at the commune level where the taxed land is located to the direct tax management agency for resolution.

Chapter IV
REGISTRATION, DECLARATION, PAYMENT OF TAX

Article 13. Issuance of Tax Identification Number

1. Taxpayers shall be issued a tax identification number by the tax authority in accordance with this Circular to declare and pay tax on non-agricultural land use.

2. In cases where taxpayers have already been issued a tax identification number in accordance with the Law on Tax Administration and guiding documents, the issued tax identification number shall continue to be used for declaring and paying tax on non-agricultural land use to the state budget.

Article 14. Procedures for Issuing Tax Identification Number

1. For organizations, households, and individual businesses, the procedures for registering for issuance of a tax identification number shall be carried out in accordance with the Law on Tax Administration and guiding documents.

2. For households and individuals not engaged in business:

2.1. The registration dossier for issuance of a tax identification number is the first-year tax declaration form to be submitted, including:

- Non-Agricultural Land Use Tax Declaration Form No. 01 TK-SDDPNN issued together with this Circular./- A copy of the national identity card or military identity card or passport for foreign nationals certified by an authorized government agency.

- A copy of the national identity card or military identity card or passport for foreign nationals certified by an authorized government agency.

2.2. In cases where taxpayers have not yet been issued a tax identification number in accordance with the Law on Tax Administration and guiding documents, the Tax Revenue Office shall issue a tax identification number based on the registration dossier for issuance of a tax identification number and notify the taxpayer of the tax identification number.

The tax identification number issued for households and individuals not engaged in business shall be recorded on the Notice of Payment of Non-Agricultural Land Use Tax.

2.3. In cases where taxpayers own more than one plot of land, taxpayers must submit the registration dossier for issuance of a tax identification number at one of the Tax Revenue Offices where the taxed land is located. If the place of residence matches the location of the taxed land, taxpayers must submit the registration dossier for issuance of a tax identification number at the Tax Revenue Office where they have permanent residence.

2.4. In cases where multiple people are listed as co-owners on the Certificate of Ownership, the legally authorized representative of the co-owners listed on the Certificate of Ownership shall be issued a tax identification number. The tax identification number of the representative shall be used to declare and pay tax for all plots of land subject to tax within the same province/city or declare and pay tax for all plots of land subject to tax in another province/city for themselves.

Article 15. Tax Declaration Documents for Non-Agricultural Land Use Tax

1. For cases where tax declarations for non-agricultural land use tax payable for the year are required, the documents shall include:

- The non-agricultural land use tax declaration form for each taxable plot of land 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;/- Copies of relevant documents related to the taxable plot of land such as: Certificate of Land Use Right, Decision on Land Allocation, Decision or Land Lease Contract, Decision allowing change of land use purpose;

- Copies of documents proving eligibility for tax exemption or reduction (if any).

- Copies of documents proving eligibility for tax exemption or reduction (if any).

2. For cases where consolidated tax declarations for non-agricultural land use tax are required, the documents shall include:

- Consolidated non-agricultural land use tax declaration form according to Form No. 03/TKTH-SDDPNN issued together with this Circular.

Article 16. Declaration of Tax

Article 16. Tax Declaration

1. Principles of tax declaration:

1.1. Taxpayers have the responsibility to accurately declare all information related to themselves on the tax declaration form, such as: name, ID number, taxpayer code, address for receiving tax notifications; Information related to the taxable plot of land such as area, purpose of use. If the land has been granted a Certificate of Land Use Right, then all information on the Certificate must be declared fully including number, date of issuance, map sheet number, land area, limit (if any).

For household and individual residential land tax declaration forms, the People's Committee at the commune level shall determine the indicators in the section determined by the competent authority on the declaration form and transfer them to the Tax Revenue Office as the basis for calculating taxes.

In the case of organizational tax declaration forms, if certain indicators need clarification as the basis for calculating taxes upon request from the Tax Authority, the Natural Resources and Environment Authority shall confirm and send the information to the Tax Authority.

1.2. Annually, taxpayers are not required to re-declare if there is no change in the taxpayer or factors leading to changes in the amount of tax payable.² In cases where events occur that lead to changes in the taxpayer, the taxpayer must declare and submit the tax declaration documents within thirty days from the date of occurrence of such events; In cases where factors arise that cause changes in the amount of tax payable (excluding changes in the tax value per square meter of land), the taxpayer must declare and submit the tax declaration documents within thirty days from the date of occurrence of such factors.

1.3. The consolidation of non-agricultural land use tax declarations only applies to residential land.

Taxpayers who are required to consolidate declarations under this Circular must prepare and submit the consolidated declaration form at the Tax Revenue Office chosen and registered by the taxpayer.

2. Tax declaration for specific cases

2.1. For organizations:

Taxpayers must declare and submit tax declaration documents at the Tax Revenue Office where the taxable land is located.

2.2. For households and individuals:

a) For residential land:

a1) In cases where the taxpayer has the right to use one (01) plot of land or multiple plots of land in the same district or county but the total area of taxable land does not exceed the residential land limit at the location of the land use right, the taxpayer must prepare separate tax declaration forms for each plot of land and submit them to the People's Committee at the commune level without having to prepare a consolidated tax declaration form.

Example 9: Mr. Nguyen Van A has two plots of residential land in Ba Dinh District, Hanoi City, with the following specific areas:

- The first plot is 50 square meters (limit 200 square meters);

- The second plot is 50 square meters (limit 100 square meters).

In this case, Mr. A must prepare two tax declaration forms and submit them to the People's Committee of the ward where the taxable land is located to declare separately for each plot of land; Mr. A does not need to prepare a consolidated tax declaration form.

a2) In cases where the taxpayer has the right to use multiple plots of residential land in different districts or counties but none of the plots exceed the limit and the total area of taxable land does not exceed the residential land limit at the location of the land use right, the taxpayer must prepare separate tax declaration forms for each plot of land and submit them to the People's Committee at the commune level where the taxable land is located without having to prepare a consolidated tax declaration form.

Example 10:

a3) In cases where the taxpayer has the right to use multiple plots of residential land in different districts or counties and none of the plots exceed the limit but the total area of taxable land exceeds the residential land limit at the location of the land use right, the taxpayer must prepare separate tax declaration forms for each plot of land and submit them to the People's Committee at the commune level where the taxable land is located and prepare a consolidated tax declaration form to submit at the Tax Revenue Office chosen by the taxpayer for consolidated declaration procedures.

Mr. Nguyen Van C has two plots of residential land in Hoan Kiem District and Ba Vi County, Hanoi City, specifically as follows:

- The plot in Hoan Kiem District is 50 square meters (limit 80 square meters);

- The plot in Ba Vi County is 170 square meters (limit 200 square meters).

Mr. Nguyen Van C must prepare two tax declaration forms to declare separately for each plot of land and submit the tax declaration form to the People's Committee of the ward where the taxable land is located in Hoan Kiem District (50 square meters plot) and the People's Committee of the commune where the taxable land is located in Ba Vi County (170 square meters plot); At the same time, he must register and choose one tax office (Tax Revenue Office) to handle consolidated declaration procedures.

If Mr. C chooses the residential land limit in Hoan Kiem District, he must submit the consolidated tax declaration form at the Tax Revenue Office in Hoan Kiem District to handle consolidated declaration procedures.

If Mr. C chooses the residential land limit in Ba Vi County, he must submit the consolidated tax declaration form at the Tax Revenue Office in Ba Vi County to handle consolidated declaration procedures.

Example 11:

a4) In cases where the taxpayer has the right to use multiple plots of residential land in different districts or counties and only one (01) plot of land exceeds the residential land limit at the location of the land use right, the taxpayer must prepare separate tax declaration forms for each plot of land and submit them to the People's Committee at the commune level where the taxable land is located and prepare a consolidated tax declaration form at the Tax Revenue Office where the plot of residential land exceeding the limit is located.

Mr. Nguyen Van B has two plots of residential land in Hai Ba Trung District and Gia Lam County, Hanoi City, with the following specific areas:

+ The plot in Hai Ba Trung District is 50 square meters (limit 80 square meters);

+ The plot in Gia Lam County is 200 square meters (limit 150 square meters).

a5) In case the NNT has the right to use land for multiple residential plots located in different districts and there is a plot exceeding the residential land quota, the NNT must prepare and submit tax declaration forms for each plot at the People's Committee of the commune where the taxable land is located; simultaneously, select the Tax Office where the land exceeds the quota to prepare and submit a consolidated tax declaration form.

a6) By no later than March 31 (31/03) of the following calendar year, the NNT shall prepare and submit the Consolidated Tax Declaration Form according to Model No. 03/TKTH-SDDPNN to the Tax Office where the NNT consolidates declarations and independently determine the difference between the amount of tax payable as prescribed and the amount of tax payable on the NNT's declaration submitted to the Tax Offices where the taxable land is located.

b) For non-agricultural production and business land and non-agricultural land specified in Article 2 of this Circular used for business purposes.

The taxpayer submits the tax declaration forms to the Tax Office where the taxable land is located or to organizations or individuals authorized by the tax authority in accordance with the law.

2.3. Supplementing tax declaration forms:

a) In cases where factors arise that change the basis for calculating tax leading to an increase or decrease in the amount of tax payable, the NNT must supplement the declaration according to Model No. 01/TK-SDDPNN or Model No. 02/TK-SDDPNN within thirty (30) days from the date such factors arise.

b) In cases where errors or mistakes are discovered in the tax declaration forms already submitted to the tax authority affecting the amount of tax payable, the NNT may supplement the declaration.

If the taxpayer discovers errors or mistakes in the tax declaration forms already submitted to the tax authority after March 31 of the following year, they may supplement the declaration (including both the annual tax declaration form and the consolidated declaration form) in that year.

Supplementary tax declaration forms can be submitted to the tax authority on any working day.

In cases where the NNT is an organization, the deadline for submitting supplementary tax declaration forms must be before the date when the tax authority announces the decision to inspect or audit taxes at the NNT's headquarters.

Article 17. Payment of Tax

1. For households and individuals.

1.1. Based on the NNT's declaration confirmed by the competent state agency, the tax authority calculates and issues the Notice of Tax Payment according to Model No. 01/TB-SDDPNN issued together with this Circular.

By no later than September 30 each year, the tax authority is responsible for sending the Notice of Tax Payment to the NNT.

Within ten (10) working days from the date of receiving the Notice of Tax Payment from the tax authority, the NNT has the right to respond (correct, supplement) the information on the Notice and send it back to the place where the tax declaration forms are received. The tax authority is responsible for responding within ten (10) working days from the date of receipt of the NNT's feedback. In case the NNT does not provide feedback, the amount of tax recorded on the Notice will be considered as the amount of tax payable.

The NNT is responsible for paying the full amount of tax into the state budget according to the deadline stipulated in Clause 3 of this Article.

1.2. In cases where consolidated declarations apply:

Based on the consolidated declaration, the NNT must immediately pay the additional tax difference into the State Budget; In cases where excess tax payments occur, they will be handled according to the Law on Tax Administration and guiding documents.

2. For organizations.

The NNT is responsible for calculating and paying the non-agricultural land use tax according to the deadline stipulated in Clause 3 of this Article.

3. Deadline for payment of tax.

3.1. The latest deadline for annual tax payment is December 31 each year.

The NNT has the option to pay the tax once or twice a year and must complete their tax obligations by no later than December 31 each year.

The latest deadline for paying the difference determined by the NNT in the consolidated declaration is March 31 of the following year.

3.2. In cases where, during a five-year stable period, the NNT requests to pay the tax once for multiple years, the latest payment deadline is December 31 of the requested year.

3.3. In cases where events arise leading to changes in the NNT or the land user, the person transferring the land use rights is responsible for completing the tax payment into the State Budget before proceeding with legal procedures; In cases of inheritance, if the tax payment into the State Budget has not been completed, the heir is responsible for completing the tax payment into the State Budget.

4. Collection and Payment of Tax

4.1. Based on the tax payment deadlines stipulated, the NNT must pay the tax and any penalties (if applicable) into the State Budget according to the address indicated on the Notice of Tax Payment issued by the tax authority.

4.2. For residential land of households and individuals, the Tax Office may delegate the People's Committee of the commune to collect taxes from the NNT. The scope of delegation, responsibilities of the tax authority and the delegated collection unit are carried out in accordance with the Law on Tax Administration and guiding documents.

4.3. After receiving the tax from the taxpayer, the tax authority or the organization/personnel authorized by the tax authority to collect taxes must issue a land use tax receipt according to the model issued together with this Circular or a government revenue payment voucher according to the model prescribed by the Ministry of Finance to the taxpayer.

4.4. The tax authority must monitor the fulfillment of tax obligations by the NNT.

Chapter V
IMPLEMENTATION

Article 18. Handling outstanding matters.

1. Organizations, households, and individuals subject to land tax up to December 31, 2011 who have not paid the full amount of tax due must continue to be monitored by the tax authority to ensure full payment into the State Budget.

2. Cases eligible for exemption or reduction of land tax for the 2011 tax year but for which the tax authority has not processed the exemption or reduction procedures, the NNT may deduct the exempted or reduced land tax amount from the non-agricultural land use tax payable for the following year.

Article 19. Effectiveness

1. This Circular takes effect from January 1, 2012.

2. Abolish previous regulations on land tax.

3. For the 2012 non-agricultural land use tax assessment period, the following measures shall be implemented:

- Deadline for recovering tax declarations: by no later than June 30, 2012, the tax authority must complete the recovery of tax declarations from the NNT.

- Deadline for issuing and sending notices of tax payment: by no later than September 30, 2012, the tax authority must issue and send the Notice of Tax Payment to the NNT.

- Deadline for paying the 2012 tax: by no later than December 31, 2012.

During implementation, if difficulties arise, organizations and individuals are advised to promptly report them to the Ministry of Finance for research and resolution.