Where can families in remote communes pay non-agricultural land tax in Vietnam?

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Question date: 31/03/2023

Where can families in remote communes pay non-agricultural land tax in Vietnam? Are households using residential land in remote communes exempt from non-agricultural land tax in Vietnam? In which cases are non-agricultural land tax reduced in Vietnam?

Hello, I am a university student, my family is currently living in a remote commune, a few years ago, my family did not have to pay non-agricultural land tax, but recently the commune has announced the list of names of household have to pay, so can I ask where can my family pay non-agricultural land tax? In the past, my commune in remote areas was exempted, but now why I have to pay? Please advise.

    • Where can families in remote communes pay non-agricultural land tax in Vietnam?

      Pursuant to Article 8 of the 2010 Law on non-agricultural land use tax 2010 on tax registration, declaration, calculation and payment is as follows:

      1. Taxpayers shall register, declare, calculate and pay tax under the law on tax administration.

      2. Taxpayers shall register, declare, calculate and pay tax at tax offices of rural districts, urban districts, towns or provincial cities in which they have land use rights.

      Taxpayers in deep-lying or remote areas difficult to access may register, declare, calculate and pay tax at commune-level People’s Committees. Tax offices shall create conditions for taxpayers to fulfill their obligations.

      3. When a taxpayer has the right to use many residential land plots, the taxable area is the total area of taxable residential-land plots within a province or centrally run city. Tax registration, declaration, calculation and payment are specified as follows:

      a/ Taxpayers shall register, declare, calculate and pay tax at tax offices of rural districts, urban districts, towns or provincial cities in which they have land use rights;

      b/ Taxpayers may choose the residential land quota applicable in a rural district, urban district, town or provincial city in which they have land use rights. A taxpayer who has one or more than one residential land plot in excess of the set quota may choose one place in which he/she has a residential land plot in excess of the set quota for determining the land plots’ area in excess of the set quota .

      The applicable taxable price is the land price applied in each rural district, urban district, town or provincial city in which the land plot exists. Taxpayers shall make general declarations according to a set form for determining the total area of residential land plots for which they have use rights and the paid tax amount, and send them to the tax office of the locality they have chosen for determining the residential land quota in order to pay the difference between the tax amount payable under this Law and the paid tax amount.

      Thus, in case your family is in deep-lying or remote areas difficult to access, you can register, declare, calculate and pay tax at commune-level People’s Committees. Otherwise, your family can register, declare, calculate and pay tax at the district tax office where the land is located in Vietnam.


      Are households using residential land in remote communes exempt from non-agricultural land tax in Vietnam?

      According to Article 9 of the Law on non-agricultural land use tax 2010, tax exemption is as follows:

      1. Land of investment projects in domains eligible for special investment promotion; investment projects in areas with extreme socio-economic difficulties; investment projects in domains eligible for investment promotion in areas with socio-economic difficulties; and land of enterprises with over 50% of their employees being war invalids and diseased soldiers.

      2. Land of establishments carrying out socialized educational, vocational training, healthcare, cultural, sports or environmental activities.

      3. Land for the construction of houses of gratitude, houses of great solidarity, establishments nurturing lonely aged people, people with disabilities or orphans, and social-disease treatment establishments.

      4. Residential land within the set quota in areas with extreme socioeconomic difficulties.

      5. Residential land within the set quota , of revolutionary activists before August 19, 1945; war invalids of 1/4 or 2/4 grade and people enjoying policies like these war invalids; diseased soldiers of 1/3 grade; people’s armed forces heroes; heroic Vietnamese mothers; natural parents of, or people nurturing, martyrs when they were minors; spouses of martyrs; martyrs’ children eligible for monthly allowances; agent orange victims who are revolutionary activists; and agent orange victims with difficult family circumstances.

      6. Poor households’ land within the set quota under the Government’s regulations.

      7. Households and individuals whose residential land is actually recovered in a year under the approved planning or plan will be exempt from tax on the recovered land and the land in the new place of residence in that year. 8. Land with garden houses certified by a competent state agency as historical-cultural relics.

      9. Taxpayers who face difficulties due to force majeure circumstances if the value of damage related to land and houses on land accounts for over 50% of the taxable price.

      According to this Article, residential land within the set quota in areas with extreme socioeconomic difficulties will be exempt from non-agricultural land tax. If a family living in a remote commune wants to be exempt from non-agricultural land tax on residential land, it must belong to a commune with extreme socioeconomic difficulties in Vietnam.

      The case of your family who was previously exempt from non-agricultural land tax may be because at that time the commune was still having extremely difficult socio-economic conditions but now it has expired according to government regulations in Vietnam, so your family does not fall into the other cases specified above, you still have to pay tax according to regulations.

      In which cases are non-agricultural land tax reduced in Vietnam?

      In Article 10 of the Law on Non-Agricultural Land Use Tax 2010, the tax reduction is as follows:

      Fifty per cent reduction of the payable tax amount is applied in the following cases:

      1. Land of investment projects in domains eligible for investment promotion; investment projects in areas with socio-economic difficulties; and land of enterprises with between 20% and 50% of their employees being war invalids and diseased soldiers;

      2. Land within the set quota in areas with socio-economic difficulties;

      3. Land within the set quota, of war invalids of 3/4 or 4/4 grade and people enjoying policies like these war invalids; diseased soldiers of 2/3 or 3/3 grade; and martyrs’ children ineligible for monthly allowances;

      4. Taxpayers who face difficulties due to force majeure circumstances if the value of damage related to land and houses on land accounts for between 20% and 50% of the taxable price.

      Thus, the non-agricultural land tax reduction cases are specified above in Vietnam.

      Best Regards!

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    "This English translation is for reference purposes only and not a definitive translation of the original Vietnamese texts"

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