According to Official Dispatch 5189/TCT-CS issued on December 7, 2020, the General Department of Taxation introduced new contents of Decree No. 126/2020/ND-CP and requested Tax Departments to urgently propagate and disseminate , notify tax officials and taxpayers in the management area.
In the attached appendix, the following new points about non-agricultural land use tax are clearly stated:
1. Additional regulations on paying non-agricultural land use tax for the first time: No later than 30 days from the date of issuance of notice of non-agricultural land use tax payment by the tax authority (point a, clause 1 Article 18).
2. Supplementing the tax payment deadline for cases of adjusted declaration is no later than 30 days from the date of issuance of notice of payment of non-agricultural land use tax (point c, clause 1, Article 18).
3. Amended from the second year onwards, taxpayers pay non-agricultural land use tax once a year no later than October 31 (point a, clause 1, Article 18), compared to the payment regulation 2 times a year as before.