Guide to Non-Agricultural Land Use Tax
Official dispatch No. 2553/TCT-CS dated July 18, 2012 of the General Department of Taxation guiding the Tax on non-agricultural land use:
Taxpayers are responsible for accurately declaring taxpayer information on the tax declaration. In case the locality has cases of taxpayers being absent or working far away, affecting tax declaration, the Tax Department shall report to the Provincial People's Committee to direct the Commune People's Committee to mobilize taxpayers to declare taxes according to the provisions of the Law on Tax on Non-agricultural Land Use.
In case a household or individual has not been granted a Certificate of land use rights, house ownership rights and other assets attached to land, the person using the land is the taxpayer. For tax declaration dossiers of households and individuals, the People's Committee at the commune level is responsible for determining the indicators in the section determined by the competent authority on the declaration and transferring them to the tax authority as the basis for tax calculation according to the provisions in Point 1.1, Clause 1, Article 16 and Point 1.1, Clause 1, Article 17, Circular No. 153/2011/TT-BTC dated November 11, 2011 of the Ministry of Finance. Therefore, if the land area that a household or individual is using has not been granted a Land Use Right Certificate but is determined by the competent authority to be residential land, it is subject to the tax rate of 0.03% as prescribed in Point a, Clause 1, Article 7, Circular No. 153/2011/TT-BTC dated November 11, 2011 of the Ministry of Finance.
Children of martyrs who are not entitled to monthly allowances are eligible for a 50% reduction in non-agricultural land use tax. In cases where a family has many children of martyrs who are not entitled to monthly allowances, and the children all have their own families, and each child is registered in a tax register, each child is eligible for a 50% tax reduction according to the provisions of Clause 3, Article 11, Circular No. 153/2011/TT-BTC dated November 11, 2011 of the Ministry of Finance.
In case the parents whose names are on the Land Use Right Certificate have died without leaving a will, and the children (those who are eligible to inherit according to the provisions of law) have divided the land into houses, the land area subject to non-agricultural land use tax is the land area recorded on the Certificate according to the provisions of Point 1.2, Clause 1, Article 5, Circular No. 153/2011/TT-BTC dated November 11, 2011 of the Ministry of Finance. In this case, if the children (those who are eligible to inherit according to the provisions of law) have divided the land into houses as mentioned above and want to declare and pay tax separately for each individual household, the People's Committee at the commune level shall confirm the actual area used by each household of the children so that the tax authority can use it as a basis for calculating tax according to the provisions.
In case a husband and wife have the same right to use residential land for a plot of land, the taxpayer is the legal representative according to the provisions of Point 3.4, Clause 3, Article 3, Circular No. 153/2011/TT-BTC dated November 11, 2011 of the Ministry of Finance. If the husband and wife each have their own plot of land in the same province or centrally-run city, the tax declaration for the second plot of land is made separately for each person (husband and wife) according to the provisions of Clause 3, Article 7, Decree No. 53/2011/ND-CP dated July 1, 2011 of the Government and Point 2.2, Clause 2, Article 16, Circular No. 153/2011/TT-BTC dated November 11, 2011 of the Ministry of Finance.
Duong Hong Quang
