1. Tax declaration dossiers:
…
b) Tax declaration dossiers for organizations declaring or paying tax on behalf of individuals leasing property specified in item b, point 8.5, Appendix I – List of tax declaration dossiers issued with Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government. To be specific:
– Tax declaration for property leasing activities (applicable to individuals with property leasing activities who directly declare tax to tax authorities and organizations declaring on behalf of individuals) according to form No. 01/TTS issued with this Circular;
– Appendix of detailed list of individuals leasing property (applicable to organizations declaring on behalf of individuals leasing property) according to form No. 01-2/BK-TTS issued with this Circular;
– Copy of property lease contract, contract appendix (if this is the first tax declaration of the Contract or Contract Appendix). The tax authority has the right to request the production of the original for comparison and confirmation of the accuracy of the copy compared to the original.
c) Tax declaration dossiers for organizations and individuals declaring or paying tax on behalf of authorizing individuals according to civil law shall comply with regulations for authorizing individuals if directly declaring taxes.
d) Enterprises and economic organizations that declare taxes on behalf of individuals leasing property must select “Enterprises and economic organizations that declare or pay taxes on behalf according to tax law” on the declaration form and at the same time the declarant signs and states full name clearly. If the declaration is made by an organization, after signing, the organization’s seal or electronic signature must be affixed according to regulations. On tax calculation dossiers and tax receipts, it shall show that the taxpayer is an organization that declares taxes or pays taxes on behalf.
2. Receiving authorities:
a) Receiving authorities for organizations that declare or pay taxes on behalf of individuals specified in Clause 1, Article 45 of the Law on Tax Administration is their supervising tax authorities. Particularly in cases where organizations and individuals declare or pay taxes on behalf of individuals with incomes from real estate rental in Vietnam, tax declaration dossiers are to be submitted to the supervising tax authority where the rental real estate is located.
b) Receiving authorities for individuals that declare or pay taxes on behalf of authorizing individuals according to civil law shall comply with regulations for authorizing individuals if directly declaring taxes.
3. Deadlines for submission of tax declaration dossiers:
The deadline for submission of tax declaration dossiers for organizations that declare or pay taxes on behalf of individuals is specified in Clauses 1 and 3, Article 44 of the Law on Tax Administration. To be specific:
…
b) Deadline for submission of tax declaration dossiers for organizations and individuals declaring or paying taxes on behalf of individuals leasing property
b.1) Organizations that declare or pay taxes on behalf declare taxes monthly or quarterly according to the instructions in Point a of this Clause.
b.2) Organizations and individuals that declare or pay tax on behalf submit tax declaration dossiers each time a payment period arises, no later than the 10th day from the start date of the rental period of the payment period.
b.3) Organizations and individuals that declare or pay taxes on behalf submit the annual tax declaration dossiers on the last day of the first month from the end of the calendar year.
4. Tax payment deadlines:
The tax payment deadline for organizations and individuals according to the instructions in this Article shall comply with the provisions of Clause 1, Article 55 of the Law on Tax Administration, specifically: the tax payment deadline is the deadline for submission of the tax declaration dossier. In case of submission of supplementary tax documents, the tax payment deadline is the deadline for submission of the erroneous tax declaration dossier.