Circular No. 83-TC/TCT guides the implementation of Decree No. 94-CP dated August 25, 1994 of the Government detailing the implementation of the Ordinance on land and house tax.

CIRCULAR

ISSUED BY THE MINISTRY OF FINANCE DECREE NO. 83-TC/TCT ON OCTOBER 7, 1994 GUIDING THE IMPLEMENTATION OF THE GOVERNMENT'S DECREE NO. 94-CP DATED AUGUST 25, 1994 PROVIDING DETAILED REGULATIONS FOR THE ENFORCEMENT OF LAWS ON LAND TAX

WHEREAS, the Law on Land Tax was adopted by the State Council of the Socialist Republic of Vietnam on July 31, 1992, and the Ordinance amending and supplementing certain Articles of the Law on Land Tax was adopted by the Standing Committee of the National Assembly on May 19, 1994;

WHEREAS, the Government's Decree No. 94/CP dated August 25, 1994 provides detailed regulations for the enforcement of the Law on Land Tax and the Ordinance amending and supplementing certain Articles of the Law on Land Tax;

Pursuant to Article 1 of the Law on Land Tax, "at present, land tax is temporarily not collected, and there is no provision regarding house tax";

The Ministry of Finance guides the implementation of land tax as follows:

I- SCOPE OF APPLICATION

1. The subjects liable for land tax include residential land and construction land (regardless of whether they have usage permits or not);

a) Residential land refers to land within urban and rural residential areas including: land where houses have been built (including land along rivers, lakes, ponds, canals used for fixed floating houses), garden land, pond land, road land, courtyard land, or vacant land around houses, excluding the area of agricultural land that has already paid the land use tax; including land that has been granted permission but has not yet been used for housing construction.

b) Construction land refers to land used for constructing industrial, scientific and technological, transportation, water conservancy, aquaculture, cultural, social, service, defense, security projects, and related areas (such as pond and lake areas, planting areas, surrounding architectural structures), regardless of whether the construction is completed and in use, under construction, or granted permission but not yet constructed, or used as storage areas for materials and goods...

2. The taxpayers of land tax are defined in Article 2 of the Law on Land Tax as all organizations and individuals who have the right to use or directly use residential land and construction land, including:

- For land managed through delegation, the organization or individual delegating management must pay the tax;

- For land seized for handling according to the decision of the competent authority when allocating land to organizations and individuals for use, the organization or individual managing this land must pay the tax;

- Civil Servants, workers, and employees (collectively referred to as CBCNVC) who purchase houses and land (valued at cost) from various sources or receive land allocation (distribution, compensation for land loss...) to build their own houses, now if these houses belong to the private ownership of CBCNVC, then CBCNVC must pay the land tax.

b) Organizations and individuals leasing houses and land (including houses and land leased by state agencies, enterprises, and land management agencies distributed or rented to CBCNVC) must pay the land tax, while tenants or those receiving distributed houses and land do not need to pay the land tax, but only pay rent to the lessor. Specifically:

- Organizations and individuals leasing houses and land to domestic or foreign organizations and individuals (including guesthouses, hotels, resorts) must pay the land tax.

- Companies and enterprises managing houses and land for lease must pay the land tax.

- Agencies, enterprises, and units of national defense and security managing funds of houses and land allocated to CBCNVC for lease must pay the land tax.

c) In cases of disputes over land use rights or unclear determination of such rights, including cases of illegal encroachment (including additional areas beyond the scope of land managed and taxed by organizations and individuals), the organization or individual directly using the land must pay the land tax. Paying the land tax in such cases does not imply recognition of the legality of the land use rights.

d) In cases where a Vietnamese party participates in a joint venture and contributes capital as stipulated by Article 7 of the Law on Foreign Investment in Vietnam with land use rights, the organization or person representing the Vietnamese party in the signed contribution agreement is the taxpayer for the land tax.

For foreign investment forms operating under the Law on Foreign Investment in Vietnam, which have already paid rent to the State budget according to the State regulations, there is no need to pay land tax again.

e) Diplomatic agencies, international organizations, and foreigners using residential land and construction land must pay the land tax according to the provisions of the Law on Land Tax, except in cases where international treaties to which Vietnam is a party provide otherwise.

3. No land tax will be levied on:

a) Land recognized by competent state authorities for exclusive public welfare or charitable purposes without commercial intent or for residential purposes, such as: land for roads, bridges, parks, stadiums, dykes, water conservancy works, schools (including kindergartens, primary schools), hospitals (including clinics, health stations, medical centers, outpatient departments...), cemeteries, burial grounds.

b) Land recognized by competent state authorities for common worship purposes of religions or organizations without commercial intent or for residential purposes, such as: historical sites, communal halls, temples, shrines, churches (including clan churches). However, private shrines, temples, and churches still need to pay the land tax.

If land specified in points a and b above is used for commercial purposes or residential purposes, the organization managing the land must pay the land tax on the portion of land used for commercial or residential purposes.

II. BASIS FOR CALCULATING TAX AND TAX RATES

The basis for calculating tax and tax rates are implemented according to the provisions of Article 6 of the Law on Land Tax and Article 6 of the Government's Decree No. 94/CP dated August 25, 1994, based on the area of land, land category, and the rate of agricultural land use tax per unit area.

1. For land in cities, towns, and townships (hereinafter collectively referred to as urban areas).

a) The taxable land area is the entire land area managed and used by organizations and individuals, including: the area for building residential houses, construction projects, road areas, courtyard areas, areas surrounding houses and construction projects, pond and lake areas, and vacant areas within the permitted land use scope according to the land allocation certificate issued by the competent authority. In cases where there is no land allocation certificate, it shall be based on the actual land usage area.

b) The land category for determining the number of times the agricultural land tax rate applicable to urban land tax is based on the following main factors:

Urban type: The classification of urban areas is applied according to the current classification table of urban areas as stipulated by the Government.

- For newly formed urban areas that are not listed in the urban ranking directory, they will temporarily be classified as follows:

+ Urban areas with provincial People's Committee offices are classified as Type IV urban areas;

+ Other urban areas (excluding towns) are classified as Type V urban areas;

+ Towns.

Street or neighborhood type:

Within each urban type, streets (or zones) are divided as follows:

+ Type I urban areas are divided into a maximum of four street types, or neighborhoods;

+ Type II urban areas are divided into a maximum of four street types, or neighborhoods;

+ Type III urban areas are divided into a maximum of four street types, or neighborhoods;

+ Type IV urban areas are divided into a maximum of four street types, or neighborhoods;

+ Type V urban areas are divided into a maximum of three street types, or neighborhoods;

+ Towns are divided into a maximum of two street types, or neighborhoods.

Depending on specific circumstances, each urban area may have fewer street types than the above maximum, but must be ranked from higher to lower street types in sequence 1, 2, etc. Specifically, for towns in mountainous and coastal northern regions and the Central Highlands that are too small, newly formed towns with less favorable living conditions compared to other towns in the locality can be classified from street type 2.

The basis for classifying streets is based on the location of residential land and construction land in each area (central, near central, or suburban), favorable conditions for production and business operations, living conditions, etc. The Tax Department coordinates with the Construction Department and the land management agency at the same level to classify streets in urban areas into different categories, which are then submitted to the Provincial People's Committee or the directly governed city People's Committee for decision.

Land location:

Based on the street type decided by the Provincial People's Committee or the directly governed city People's Committee, the Tax Revenue Office implements the classification of specific land locations within each street type to determine the land tax rate, which is then submitted to the District People's Committee or the equivalent level for decision.

Each street type is classified into a maximum of four land locations, specifically as follows:

Location 1: Applies to front street land.

Location 2: Applies to land inside alleys or lanes of streets with favorable living conditions (vehicles such as cars or three-wheeled vehicles can reach the site).

Location 3: Applies to land of independent households that must pass through front street land, located inside alleys or lanes of streets with less favorable living conditions than Location 2 (cars or three-wheeled vehicles cannot enter).

Location 4: Applies to land inside alleys or lanes of alleys or lanes belonging to Locations 2 and 3 mentioned above and other remaining locations with very poor living conditions.

Within each street type, it is not necessary to classify all four land locations, but must be classified based on specific street conditions, possibly with fewer locations, but must be ranked from Location 1 corresponding to the highest tax rate downwards. Within the same land location, if there are differences in favorable conditions, the land tax rate may be reduced by up to twice the agricultural land tax rate specified in the table below for plots with poorer conditions.

Example: Two plots of land are classified under Location 1 of Street Type 1 in a Type I urban area, according to regulations, they must bear a land tax rate equal to 32 times the agricultural land tax rate, but among them, one plot has less favorable conditions than the other, then the land tax rate may be set at 31 times or 30 times the agricultural land tax rate.

For plots of land adjacent between different street types, corner plots of two street types, and plots adjacent between locations with different tax rates, the land tax rate may be adjusted and classified into the appropriate tax rate based on the degree of convenience of the land location by the Director of the Tax Revenue Office.

c) The highest agricultural land tax rate in the region serves as the basis for calculating the land tax rate in urban areas, as follows:

- For centrally governed cities; cities and towns where the provincial-level People's Committee office is located, apply the highest agricultural land tax rate in that province or centrally governed city.

- Other towns and towns apply the highest agricultural land tax rate in their respective districts or towns.

Specifically, for small towns in mountainous and coastal areas that are newly formed and have less favorable living conditions compared to other towns, the highest agricultural land tax rate applicable in those towns may be applied.

The highest number of times the agricultural land tax rate applicable in the region is applied to six types of urban areas (including towns) and four land locations of each street type according to the following tax brackets:

TABLE OF TAX BRACKETS FOR URBAN LAND
ACCORDING TO THE LOCATION OF EACH STREET TYPE

In cases where there are villages or hamlets within an urban area with living conditions similar to rural areas and specialized in agricultural production, the land tax shall be levied according to the outskirts of urban areas as guided in Point 2 of this Section.

2. For residential land and construction land in the outskirts of urban areas, near transportation hubs, and along major traffic routes, they are defined as follows:

a) Scope of these types of land:

- Residential land in the outskirts of urban areas includes communes or villages (wards) adjacent to the inner city or town.

- Residential land near transportation hubs and major traffic routes outside urban areas include: land near intersections, ferry terminals, ports, airports managed by the central government and provinces or centrally governed cities.

- Commercial and tourist areas outside urban areas include the entire area within commercial and tourist zones and residential areas attached to these zones as prescribed by authorized state agencies.

- Industrial land outside urban areas is land with factories, enterprises, and residential areas attached to the industrial zone according to the decision of the competent state agency.

b) The rate of land tax is prescribed as follows:

+ For residential land and construction land in the outskirts of Class I cities, it is the total area of all suburban communes directly adjacent to the inner city. The land tax rate is equal to 2.5 times the highest agricultural land use tax rate in the commune.

+ For residential land and construction land in the outskirts of Class II, III, IV, and V cities, it is the entire area of villages or wards directly adjacent to the inner market area. The land tax rate is equal to 2 times the highest agricultural land use tax rate in the village or ward.

+ For the outskirts of transportation hubs, main traffic routes, commercial zones, and tourist areas not within urban areas, the land tax rate is equal to 1.5 times the highest agricultural land use tax rate in the region.

3. For residential land and construction land in rural areas:

a) The taxable land area is the actual land area managed and used by organizations and individuals not subject to agricultural land use tax, including: the ground area for building houses and structures (sheds, livestock pens, kitchens, yards, water tanks...), land for roads, vacant land areas...

Determining the taxable land area in rural areas must be based on the State Land Registry. In places where there is no Land Registry, it is based on the tax declaration for land tax and agricultural land use tax, along with the opinion of land management officials, confirmed by the People's Committee of the commune.

In cases where the taxpayer does not declare or declares inaccurately, the tax authority will cooperate with the land management agency, with the participation of the People's Committee of the commune, to inspect and determine the correct taxable land area.

b) The land tax rate in rural areas.

For residential land and construction land in rural plains, midlands, and mountainous regions, the land tax rate is equal to 1 time the average agricultural land use tax rate recorded in the commune.

4. Allocation of land tax for multi-story buildings and collective areas managed and used by multiple organizations and individuals.

a. For land used to construct multi-story buildings managed and used by one organization or individual, that organization or individual must pay tax for the entire land area within the premises. If this organization or individual leases the land to another organization or individual, the lessee does not have to pay land tax.

b. In a plot of land managed and used by multiple organizations and individuals, the principle is that: The total taxable land area of these organizations and individuals must equal the total land area of the plot. Therefore, each organization or individual, in addition to declaring the actual land area used (including ground area, house area, ancillary structures, vegetable plots, even illegally occupied areas), must also declare the shared land area used such as: common road area, common yard area, land for constructing shared facilities (water pumping stations, etc.), including vacant areas.

The allocation of shared land area is agreed upon by the organizations and individuals in the collective area. If they cannot reach an agreement, the tax authority will allocate the tax payable to each organization or individual based on the actual usage situation.

c. For residential land managed by multiple organizations and individuals but not within a single plot, these organizations and individuals must pay land tax for the actual land area used (including additional illegally occupied areas for building houses, planting vegetables, constructing ancillary structures, etc.).

d. For land used to construct multi-story buildings managed and used by multiple organizations and individuals at different levels, from level 5 (floor 4) upwards, no land tax is required. From floor 4 (level 3) downwards, the allocation of shared land area is determined as specified in subpoint b of this point.

Specifically, the allocation coefficient for land tax for each level (floor) of multi-story buildings (floors) is as follows:

5. Tax Collection Price for Land:

Land tax is collected in cash based on the rice price of the last crop of the previous year before the tax collection year and reported to the Ministry of Finance (General Department of Taxation).

III. DECLARATION AND PAYMENT OF LAND TAX

1. Declaration and Payment of Land Tax.

Organizations and individuals currently using land directly are responsible for declaring the status of the land to the tax authority, according to a unified form issued by the Ministry of Finance (attached to Circular dated).

The declaration form is prepared in two copies and submitted to the District Tax Office where the taxed land is located every January.

The District Tax Office is responsible for promptly collecting declarations and calculating the tax payable for each declaration. After the head of the tax authority approves the tax payable amount, one copy of the declaration is sent to the declarant as the first tax payment notice, and one copy is retained by the tax authority as the basis for establishing the tax ledger.

The entities subject to land tax as stipulated in point 2, Section I of this Circular must proactively contact the district or county tax office to obtain the declaration form and declare the payment of land tax.

For specific cases, the following additional guidance applies:

- Organizations or individuals currently directly using land at multiple locations must prepare separate declarations for each plot of land at each location.

- Organizations or individuals leasing land (including cases where land is allocated to staff by agencies) must declare the entire land area within the leased premises.

- Organizations or individuals occupying residential land or construction land (including cases where land is illegally occupied beyond the leased premises or allocated housing) must declare and pay land tax. This declaration and payment of land tax does not imply recognition of the legality of land use rights.

- For land used to construct multi-story buildings or land within collective areas managed and used by multiple organizations and individuals, each organization and individual must declare and pay taxes independently. The declaration must clearly state the area of land under their right of use, the additional occupied area, and the shared land area allocated. Specifically, for residential buildings from the fourth floor (third level) downwards, in addition to the above declaration requirements, they must also specify which floor it is located on (to apply the allocation coefficient between floors).

- Those entities exempted from paying land tax as stipulated in Article 3 and Clause 1 of Article 13 of the Ordinance on Land Rent shall only need to declare and pay tax for the area of land used for business or residence that is subject to land tax according to regulations.

2. Tax payment procedures.

- The Tax Revenue Office shall base on the declarations that have been inspected and calculated, and complete the tax ledger for each ward, commune (or village, hamlet, village group...) no later than the end of the first quarter of each year, and such ledgers must be signed off by the Director of the Tax Revenue Office.

- Based on the tax payable recorded in the notification, the taxpayer must proactively pay the tax at the designated tax collection location (as guided by the Tax Revenue Office). The annual tax is paid in two installments. The first installment is 50% of the annual tax due, with the latest payment date being April 30. The second installment pays the remaining balance, with the latest payment date being October 31. In cases where taxpayers voluntarily pay in one lump sum, the payment should be made in the first installment.

- For residential land in rural areas, the tax is paid once, with the latest payment date being October 31.

- When collecting land tax payments, the tax collector (treasury, tax authority, or authorized collector) must use the real estate tax receipt issued by the Ministry of Finance. The tax receipt is made in three copies: copy 1 is transferred to the tax authority, copy 2 is given to the taxpayer, and copy 3 is retained by the tax collector.

- For state-owned enterprises and other economic organizations that have bank accounts and are implementing the self-payment tax system as prescribed by the Ministry of Finance, they may, upon the tax payment deadline notified by the Tax Revenue Office, proactively make a payment slip to deposit the land tax into the State Treasury.

3. Land tax paid into the district or county treasury where the taxed land is located, recorded under item 23 according to the chapter, type, section, and category corresponding to each taxpayer as specified in the State Budget Register.

4. The amount of land tax paid by enterprises for production and business purposes, when deposited into the state budget, is considered a deductible cost factor when determining taxable income.

5. The Tax Bureau may negotiate and decide to authorize tax collection. Authorized collectors must promptly settle the collected tax according to the authorized collection system. Unauthorized retention or misappropriation of tax funds is strictly prohibited. Authorized land tax collectors are entitled to a commission of 5% to 8% of the actual tax collected and deposited into the State Treasury. In particular, in the inner city areas of Hanoi and Ho Chi Minh City, the commission rate is 5%; elsewhere, it is 8%, and the commission is deducted before the tax is deposited into the State Treasury.

The General Tax Department is responsible for guiding the distribution and utilization of the aforementioned funding sources.

IV. REDUCTION AND EXEMPTION OF LAND TAX

According to the provisions of Articles 13 and 14 of the Ordinance on Real Estate Tax and Articles 9, 10, and 11 of Decree No. 94/CP dated August 25, 1994, the reduction and exemption of land tax shall be implemented as follows:

1. Temporary exemption from land tax applies to the following cases:

a. Land for constructing administrative and public service offices of state agencies, social organizations, cultural facilities, and land specifically used for national defense and security purposes.

If the land mentioned in this point is used for business or residential purposes, land tax must be paid.

b) Residential land in highland, mountainous, border, island, remote, and deep regions eligible for exemption from agricultural land use tax (as stipulated in the Law on Agricultural Land Use Tax); planned settlement areas.

New economic zone residents' residential land is exempt from land tax for the first five years from the date of settlement, and from the sixth year onwards, land tax must be paid.

c) Residential land of families of war invalids classified as Grade 1/4 and Grade 2/4; households of martyrs receiving state allowance; land for building benevolent houses for social policy beneficiaries; residential land of disabled persons living alone, minors not yet of legal age, and elderly people without support who are unable to pay taxes. These individuals are only exempted from tax for a single residence registered under their own name. The area of exempted residential land is based on the actual land area used by the household for housing, ancillary structures, livestock sheds, paths, drying yards, etc., but it cannot exceed the limits set forth in Articles 54 and 57 of the Land Law.

2. Consideration for reduction or exemption of residential land tax for taxpayers facing economic difficulties due to natural disasters or unexpected accidents. If the value of property damage is between 20% and 50% of the total asset value (fixed assets and movable assets present on the taxed land), then a 50% reduction in land tax will be considered. If the damage exceeds 50%, exemption from land tax will be considered.

3. Procedures for considering reduction or exemption of land tax are as follows:

a) Organizations and individuals eligible for temporary exemption from land tax as stated in Point 1 of Section IV must declare the total actual area of land managed and used, the area of land used for different purposes (office, residence, business, etc.), confirmed by the People's Committee of the ward or commune where the taxed land is located or by the superior management agency (if it is an organization), and submit these declarations to the direct tax collection Tax Revenue Office. The Tax Revenue Office will base on the declarations with confirmation from the relevant agencies to inspect, calculate the exempted tax amount, and the remaining tax due.

b) Organizations and individuals eligible for consideration of reduced or exempted land tax as stated in Point 2 of this section, in addition to the declaration requirements of Point 1, must also submit a request letter explaining the reasons for seeking reduction or exemption, confirmed by the People's Committee of the ward or commune where the taxed land is located.

The Tax Revenue Office will base on the declarations and requests for reduction or exemption of tax, conduct inspections and verifications, propose the reduction or exemption amounts for each case, and report them to the District or County People's Committee for decision.

4. The authority to reduce or exempt land tax under Point 2 of this Section shall be decided by the People's Committee of the district or equivalent level upon the proposal of the Director of the Tax Revenue Office. However, for the reduction or exemption of land tax for centrally-managed state enterprises and provincial-managed state enterprises, it shall be decided by the Director of the Provincial Tax Revenue Department upon the proposal of the Director of the Tax Revenue Office.

V. VIOLATION HANDLING AND COMPLAINT RESOLUTION

1. The handling of violations related to land tax and the authority to handle such violations shall be carried out in accordance with Articles 15, 16, 17, and 18 of the Ordinance on House and Land Tax.

Each violation case must have a detailed record specifying each violation, with sufficient legal grounds to conclude on the nature and severity of the violation, based on which the decision to handle the case in accordance with current laws shall be made.

2. Complaints and complaint resolution shall be implemented in accordance with Articles 20, 21, 22, and 23 of the Ordinance on House and Land Tax and in accordance with the provisions of the Ordinance on Complaints and Accusations of Citizens.

VI. IMPLEMENTATION

1. Organizations and individuals subject to land tax must strictly comply with the provisions of the Ordinance on House and Land Tax. Any violation of land tax will be punished according to Article 15 of the Ordinance on House and Land Tax.

2. Tax authorities at all levels have the responsibility to publicize and guide organizations and individuals within their jurisdiction to properly implement the Ordinance on House and Land Tax and the Ordinance amending and supplementing certain articles of the Ordinance on House and Land Tax, Government Decree No. 94/CP dated August 25, 1994, and the contents stipulated in this Circular.

In cases where necessary, the People's Committees of provinces and cities may establish Steering Committees to implement land tax collection in their localities, consisting of representatives from the tax authority, construction sector, and land administration sector.

3. This Circular replaces Circular No. 50-TC/TCT dated September 30, 1992 of the Ministry of Finance, and all previous regulations contrary to this Circular are hereby abolished.

4. This Circular takes effect from January 1, 1994.

During implementation, any difficulties or obstacles should be promptly reported to the local authorities and the Ministry of Finance for guidance and resolution.

FORM NO. 1

Directorate of Tax…SOCIALIST REPUBLIC OF VIET NAM

Tax Revenue Office…Independence - Freedom - Happiness

LAND TAX DECLARATION FORM
(Applicable to organizations)

I. SELF-DISCLOSURE SECTION

1. Name of the organization declaring:...

2. Address:…

3. Type of land:...

4. Location of land:...

5. Name of the organization managing and using the land:...

We hereby certify that the information declared above is true. If incorrect, we agree to be penalized according to the Ordinance on House and Land Tax.

Date…month…year

Head of the unit

(Signature, stamp)

Note: Columns 6 and 7 apply only to multi-story buildings managed and used by multiple organizations.

II. DETERMINATION SECTION BY THE TAX AUTHORITY

1. Amount of land tax exempted (reduced...VND)

2. Amount of land tax still due for the year 199...VND

(Written in words...VND)

- First installment paid...VND, before...day...month...year...

- Second installment paid...VND, before...day...month...year...

3. Place of payment...

If the unit fails to pay the tax amount notified above beyond the deadline, it must bear the penalty for late payment according to the Ordinance on House and Land Tax.

Date...month...year...Date...month...year...

Tax officer Tax Revenue Office Director

(Signature, full name) (Signature, full name

and stamp)

MODEL NO. 2

Directorate of Tax…SOCIALIST REPUBLIC OF VIET NAM

Tax Revenue Office…Independence - Freedom - Happiness

LAND TAX DECLARATION FORM

(Applicable to households in urban areas, near transportation hubs,

near main traffic routes)

I. SELF-DISCLOSURE SECTION

1. Name of the person declaring:...

2. Address:…

Permanent residence of the taxpayer:...

3. Type of land:...

4. Location of land:...

5. Name of the land manager:...

I hereby certify that the information declared above is true. If incorrect, I agree to be penalized according to the Ordinance on House and Land Tax.

Confirmation by the People's Committee Ward

or relevant agency regarding the reason for standard

tax exemption...

....................................................

Date...month...year...Date...month...year...

Person confirming Declaration maker

(Signature, full name and stamp) (Signature and full name)

II. DETERMINATION SECTION BY THE TAX AUTHORITY

1. Amount of land tax exempted or reduced...VND

2. Amount of land tax still due for the year 199...VND

(Written in words...VND)

- First installment paid...VND, before...day...month...year...

- Second installment paid...VND, before...day...month...year...

3. Place of tax payment...

If the taxpayer fails to pay the tax amount notified above beyond the deadline, they must bear the penalty for late payment according to the Ordinance on House and Land Tax.

Date...month...year...Date...month...year...

Tax officer Tax Revenue Office Director

(Signature, full name) (Signature, full name

and stamp)

MODEL NO. 3

Directorate of Tax…SOCIALIST REPUBLIC OF VIET NAM

Tax Revenue Office…Independence - Freedom - Happiness

LAND TAX DECLARATION FORM

(Applicable to rural households)

I. SELF-DISCLOSURE SECTION

1. Name of the person declaring:...

2. Address:…

Permanent residence of the taxpayer:...

3 Location:...

Belongs to plot number:...Land registry number:...

5. Name of the land manager...

I certify that the information declared above is true. If incorrect, I agree to be penalized according to the Ordinance on House and Land Tax.

Confirmation by the People's Committee Ward or Commune

or relevant agency regarding the reason for standard

tax exemption...

....................................................

Date...month...year...Date...month...year...

Person confirming Declaration maker

(Signature, full name and stamp) (Signature and full name)

II. DETERMINATION SECTION BY THE TAX AUTHORITY

1. Amount of land tax exempted (or reduced)...VND

2. Amount of land tax still due for the year 199...VND

3. Latest date for payment...day...month...year 199...

4. Place of tax payment...

If the party fails to pay the tax amount notified above beyond the deadline, they must bear the penalty for late payment according to the Ordinance on House and Land Tax.

Date...month...year...Date...month...year...

Tax officer Tax Revenue Office Director

(Signature, full name) (Signature, full name

and stamp)