Chapter IV
TAX PAYMENT DEADLINES, RESPONSIBILITY FOR FULFILLMENT OF TAX OBLIGATIONS
Article 18. Deadlines for payment of tax-related amounts, fees for grant of right to extraction of water resources and minerals, fees for grant of sea area usage, registration fees and licensing fees
1. Non-agricultural land use tax
a) Deadline for making first tax payment: Within 30 days from the day on which the tax notice is issued by the tax authority.
From the second year, non-agricultural land use tax shall be paid annually by October 31.
b) The difference in tax according to the consolidated declaration shall be paid by the 31st of March of the calendar year succeeding the year in which tax is incurred.
a) In case the declaration is revised, tax shall be paid within 30 days from the day on which the tax notice is issued.
2. Agricultural land use tax
a) Deadline for making first tax payment: Within 30 days from the day on which the tax notice is issued by the tax authority.
b) From the second year, the taxpayer may choose between paying tax annually or biannually. If the taxpayer chooses the former, tax shall be paid by May 31.
If the taxpayer chooses the latter, the first 50% shall be paid by May 31 and the rest by October 31.
a) In case the declaration is revised, tax shall be paid within 30 days from the day on which the tax notice is issued.
d) In case the harvest time does not match the deadline specified in this Clause, the tax authority may defer the deadline for up to 60 days.
3. Land rents and water surface rents
a) In case rent is paid annually:
a.1) The first rent payment shall be made within 30 days from the day on which the rent notice is issued by the tax authority.
a.2) From the second year, the tenant may choose between paying rents annually or biannually. If the tenant chooses the former, rent shall be paid by May 31. If the tenant chooses the latter, the first 50% shall be paid by May 31 and the rest by October 31.
In case of a new tenant where the rent is determined after October 31, the tax authority shall issue a rent notice for the remaining time of the year.
a.3) In case the declaration is revised, the rent shall be paid within 30 days from the day on which the rent notice is issued.
a.4) In case the rent notice is issued by the tax authority according to documents of another competent authority granting extension of land use period due to delay in land use time of the project or changes to the elements that affect the rent:
Within 30 days from the issuance date of the rent notice, the tenant shall pay 50% of the rent specified in the notice;
Within 90 days from the issuance date of the rent notice, the tenant shall pay the remaining 50%.
b) If rent is paid in a lump sum for the entire lease duration:
b.1) Deadline for making first rent payment:
Within 30 days from the issuance date of the rent notice, the tenant shall pay 50% of the rent specified in the notice;
Within 90 days from the issuance date of the rent notice, the tenant shall pay the remaining 50%.
b.2) In case the declaration is revised, the rent shall be paid within 30 days from the day on which the rent notice is issued.
4. Land levy
a) Within 30 days from the issuance date of the land levy notice, the land user shall pay 50% of the land levy specified in the notice.
b) Within 90 days from the issuance date of the land levy notice, the land user shall pay the remaining 50%.
b) In case land levy is adjusted, within 30 days from the issuance date of the land levy notice, the land user shall pay 100% of the land levy if it is not fully paid by the household or individual after 5 years from the issuance date of the decision on allocation of relocation land
5. Fees for grant of right to water resource extraction
a) The fee for grant of right to water resource extraction shall be paid within 90 days from the day on which the first notice or adjustment notice is issued by the competent authority.
b) From the second year, the taxpayer may choose between paying annually or biannually. If the taxpayer chooses the former, fee shall be paid by May 31.
If the taxpayer chooses the latter, the first 50% shall be paid by May 31 and the rest by October 31.
c) In case of suspension under a document of the People’s Committee of the province, the payment deadline will be deferred for a period equal to the suspension period but not later than the expiration date of the license. The fee shall be paid within 30 days from the end of the suspension period.
6. Fees for grant of the right to mineral extraction:
a) The fee for grant of right to mineral extraction shall be paid within 90 days from the day on which the first notice or adjustment notice is issued by the competent authority.
b) From the second year, the taxpayer may choose between paying annually or biannually. If the taxpayer chooses the former, fee shall be paid by May 31.
If the taxpayer chooses the latter, the first 50% shall be paid by May 31 and the rest by October 31.
c) In case of suspension under a document of the People’s Committee of the province, the payment deadline will be deferred for a period equal to the suspension period but not later than the expiration date of the license. The fee shall be paid within 30 days from the end of the suspension period.
7. Fees for grant of right to sea area usage:
a) In case fee is paid annually:
Fee shall be paid within 30 days from the day on which the first notice or adjustment notice is issued by the competent authority.
From the second year, the taxpayer may choose between paying annually or biannually. If the taxpayer chooses the former, fee shall be paid by May 31.
If the taxpayer chooses the latter, the first 50% shall be paid by May 31 and the rest by October 31.
b) If fee is paid in a lump sum for the entire usage period, fee shall be paid within 30 days from the day on which the notice is issued.
8. Registration fee shall be paid within 30 days from the day on which the notice is issued, unless the taxpayer is permitted to pay registration fee on credit.
9. licensing fee:
a) Licensing fee shall be paid annually by the 30th of January.
b) For medium and small enterprises converted from household businesses (including their dependent units and business locations), upon expiration of the licensing fee exemption period (3 years from the establishment date):
b.1) If the expiration date is in the first 6 months of the year, licensing fee shall be paid by the 30th of July of the same year.
b.2) If the expiration date is in the last 6 months of the year, licensing fee shall be paid by the 30th of January of the succeeding year.
c) Household businesses and individual businesses that shut down and subsequently resume their business operation shall pay licensing fee as follows:
c.1) If the resumption date is in the first 6 months of the year, licensing fee shall be paid by the 30th of July of the same year.
c.2) If the resumption date is in the last 6 months of the year, licensing fee shall be paid by the 30th of January of the succeeding year.
Article 19. Special cases of tax deferral
At certain times when certain groups of taxpayers, industries or businesses are facing difficulties, the Ministry of Finance shall take charge and cooperate with relevant ministries and central authorities in proposing groups of taxpayers, taxes and other amounts eligible for deferral to the Government. Tax deferral shall not affect state budget revenue estimate approved by the National Assembly.
Article 20. Deferral of fee for grant of right to mineral extraction in case of land clearance difficulties
1. Application for deferral
The taxpayer eligible for deferral of fee for grant of right to mineral extraction in case of land clearance difficulties shall prepare and submit an application for deferral to supervisory tax authority. An application shall consist of:
a) Application form No. 01/GHKS in Appendix III hereof which specifies the reasons for delay in commencement or suspension of the project, the fee that need deferring and deferral period, the land area having land clearance difficulties, total land area specified in the mineral extraction license.
b) A written confirmation of land clearance difficulties issued by a competent authority (the People’s Committee of the commune or district-level land clearance board or similar authority). This document must specify the land area having land clearance difficulties.
c) Relevant documents (if any).
2. The deferral period shall not exceed 02 years from the initial payment deadline.
3. The deferred amount is the outstanding amount of fee when the taxpayer submits the application for deferral on the land area facing land clearance difficulties as confirmed by a competent authority.
In case the project cannot be commenced or the entire mineral extraction operation has to be suspended due to land clearance difficulties, the entire outstanding amount of fee for grant of right to mineral extraction will be deferred.
4. Deferral procedures
a) If the application is erroneous or not conformable with Clause 1 of this Article, the tax authority shall send a request for supplementation (Form No. 03/GHKS in Appendix III hereof) or explanation to the taxpayer within 03 working days from the day on which the application is received. Deferral will not be granted if the taxpayer fails to supplement the application as requested by the tax authority.
b) If the application is conformable with Clause 1 of this Article, the tax authority shall send one of the following notices to the taxpayer within 10 working days from the day on which the application is received.
The rejection notice (Form No. 04/GHKS in Appendix III hereof) if the taxpayer is not eligible.
The deferral notice (Form No. 02/GHKS in Appendix III hereof) if the taxpayer is eligible. The deferral notice shall be posted on the tax authorities’ website within 03 working days from its issuance date.
5. The amount of fee deferred and deferral period shall be decided by the head of the supervisory tax authority.
Article 21. Fulfillment of tax obligations upon exit from Vietnam
1. Exit from Vietnam will be suspended in the following cases:
a) The individual, the individual that is the legal representative of an enterprise has not fulfilled tax obligations under a tax enforcement decision.
b) A Vietnamese national has not fulfilled his/her tax obligations before emigration.
c) A Vietnamese national residing overseas has not fulfilled his/her tax obligations before exit.
d) A foreigner has not fulfilled his/her tax obligations before exit.
2. Authority to impose, extend and cancel suspension from exit
a) The head of the supervisory tax authority of the taxpayer has the authority to suspend the taxpayer from exit in the cases specified in Clause 1 of this Article.
b) The person that imposes the exit suspension also has the authority to extend and cancel the suspension.
c) The person that imposes the exit suspension shall cancel the suspension within 24 hours after the taxpayer fulfills his/her tax obligations.
3. Procedures for imposing, extending and cancelling exit suspension
a) After a taxpayers’ tax obligations are determined, the tax authority shall compile a list of individuals suspended from exit and send a suspension notice (Form No. 01/XC in Appendix III hereof) to the immigration authority and the taxpayers.
b) Within the day on which the suspension notice is received, the immigration authority shall suspend these persons from exit and post the suspension notice on its website.
c) If a suspended person has fulfilled his/her tax obligations within 24 working hours, the tax authority shall issue a suspension cancellation notice (Form No. 02/XC in Appendix III) and send it to the immigration authority.
For suspended persons who have not fulfilled their tax obligations in 30 days before expiration of the suspension period, the tax authority shall send a notice of extended suspension (Form No. 02/XC) to the immigration authority and these persons.
d) The suspension notice, extended suspension notice and suspension cancellation notice shall be sent by post or electronically if possible and posted on the website of the tax authority. It will be considered that a notice has been sent if it has been posted on the tax authority’s website even if it is returned after sent by post.
Tìm kiếm
Nghị định 126/2020/NĐ-CP (Bản Word)
Nghị định 126/2020/NĐ-CP (Bản Pdf)