Ho Chi Minh City Tax Department: Guidance on Re-filing Real Estate Rental Tax When Switching from Annual to Per-Payment Period Declaration under Decree 68/2026/ND-CP
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Based on:Nghị định 68/2026/NĐ-CP; Thông tư 40/2021/TT-BTC - Ministry of Finance
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Ho Chi Minh City Tax Department confirmed that companies which had chosen to declare real estate rental tax on an annual basis (under Circular 40/2021/TT-BTC) but are now required to switch to per-payment-period declarations under Decree 68/2026/ND-CP must re-file for periods from the beginning of 2026. The Tax Department confirmed that the annual declaration must be replaced with supplementary/amended filings for each payment period (January, February), with the deadline for adjusted filings and payment set at 20 April 2026. Companies are advised to contact their direct tax management authority for case-specific guidance and to comply with the referenced legal documents.
Guidance on Re-filing Real Estate Rental Tax - HCMC Tax Department
Situation
A company had elected to declare real estate rental tax on an annual basis for 2026 under Circular 40/2021/TT-BTC (annual filing deadline: 31/01/2027). However, Decree 68/2026/ND-CP, issued in March 2026, now mandates declaration per payment period rather than annually.
HCMC Tax Department Guidance
Based on the applicable regulations:
- For leased real estate where the lessee is required to withhold and declare tax on behalf of the lessor
- Declarations must be made per payment period and filed with the local tax authority
Re-filing deadline:
- January and February 2026: must file amended declarations per each payment period
- Deadline for amended filings and additional tax payment: 20 April 2026
Practical Notes
- Cancel any previously submitted annual declaration
- Submit supplementary/amended filings month by month from January 2026
- Avoid late filing to prevent late payment penalties
- Contact the direct tax management authority for case-specific assistance