Guidance on Tax Declaration Deadlines When an Organization Rents Real Property from an Individual under Decree 68/2026/ND-CP
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Based on:Nghị định số 68/2026/NĐ-CP; Luật Quản lý Thuế số 38/2019/QH14 - Ministry of Finance
This explanation was generated by AI and checked by an automated AI review, not by a human expert. It is not legal, tax or accounting advice and may contain errors. Check the official document before you rely on it.
Under Decree No. 68/2026/ND-CP and guidance from the Hanoi Tax Department, when an organization rents real property from an individual and agrees to declare tax on the individual's behalf, the tax filing deadline is tied to each payment period - generally by the 20th of the month following the period in which the rental payment falls due. For quarterly payments, the deadline is the last day of the first month of the following calendar quarter. For semi-annual or three-month payments that do not align with calendar quarters, the same logic applies based on when the actual payment occurs. The rule is grounded in Article 44 of the Law on Tax Administration No. 38/2019/QH14.
Tax Declaration Deadlines for Organizations Renting Real Property from Individuals
Responding authority: Hanoi Municipal Tax Department Legal basis: Decree No. 68/2026/ND-CP; Article 44, Law on Tax Administration No. 38/2019/QH14
Specific Scenarios
1. Monthly rental payments The tax filing deadline is the 20th of the month following the month in which the rental payment period falls.
2. Quarterly rental payments The deadline is the last day of the first month of the following calendar quarter.
3. Semi-annual or three-monthly payments not aligned with calendar quarters The deadline is calculated similarly: no later than the 20th of the month following the period in which the payment obligation arises.
Key Notes
- An organization may only declare tax on behalf of an individual if the lease contract explicitly provides that the tenant (organization) is responsible for tax declaration and payment.
- For further guidance, businesses may consult hanoi.gdt.gov.vn or contact their managing tax authority directly.