On May 10, 2024, the General Department of Taxation issued Official Letter No. 1980/TCT-CS regarding late payment of non-agricultural land use tax.
Based on legal regulations, in the case where an economic organization is leased land by the State to implement an investment project, the person who is leased land by the state (the land use right holder) is the taxpayer. If the land use right holder leases the land according to the contract, the taxpayer is determined according to the agreement in the contract. In the case where there is no agreement on the taxpayer in the contract, the land use right holder is the taxpayer. In the case where the taxpayer is an organization, the organization will self-determine the amount of tax to be paid in the Declaration of Non-Agricultural Land Use Tax according to the provisions of Clause 2, Article 17 of Circular No. 153/2011/TT-BTC and Point d, Clause 2, Article 18 of Circular No. 156/2013/TT-BTC of the Ministry of Finance. The deadline for paying non-agricultural land use tax is stipulated at Point 2, Clause 2, Article 18 of Circular No. 156/2013/TT-BTC of the Ministry of Finance and Clause 1, Article 18 of Decree No. 126/2020/ND-CP of the Government. In the case where the taxpayer pays the tax late compared to the prescribed deadline, they must pay late payment fees according to the tax management law of each period.
