Tax Declaration on Behalf of Asset Lessors

Tax declaration on behalf of asset lessors serves as a critical administrative procedure ensuring full tax compliance when the lessor does not file personally. This regulation enhances transparency in property leasing and facilitates obligation fulfillment for both parties under current laws. Long Phan Consulting Company details the technical requirements and execution steps below.

Competent Authority

The procedure for tax declaration on behalf of asset lessors follows Subsection 19, Part II of the Appendix to Decision No. 3078/QD-BTC (September 3, 2025). The Provincial Tax Department or the Regional Tax Sub-department holds jurisdiction over these filings.

Taxpayers may submit dossiers via three specific channels:

• Direct Submission: Filing at the tax authority headquarters.

• Postal Service: Sending documents via registered mail.

• Electronic Transaction: Submitting digital files via the General Department of Taxation Portal, National Public Service Portal, or through T-VAN service providers.

Dossier Components

Organizations or individuals filing on behalf of others must prepare one complete dossier set. Accuracy in documentation prevents rejection and processing delays.

Required Documents:

• Tax Declaration Form (Form No. 01/TTS): Applies to asset leasing activities. This form adheres to Appendix I of Decree No. 126/2020/ND-CP and Appendix II of Circular No. 40/2021/TT-BTC.

• Detailed List Appendix (Form No. 01-2/BK-TTS): Specifically for organizations declaring on behalf of individual lessors. This follows the templates in Decree No. 126/2020/ND-CP and Circular No. 40/2021/TT-BTC.

• Lease Contract: A copy of the asset lease contract and any appendices. The tax authority retains the right to request the original for verification during the first declaration of a specific contract.

Implementation Process

The workflow for tax declaration on behalf of asset lessors involves two standardized steps.

Step 1: Dossier Submission The authorized declarant must submit the dossier within strict statutory deadlines based on the declaration cycle:

• Monthly Declaration: No later than the 20th day of the month following the incurred tax obligation.

• Quarterly Declaration: No later than the last day of the first month of the following quarter.

• Annual Declaration: No later than the last day of the first month of the calendar or fiscal year.

• Per Occurrence: No later than the 10th day from the start of the lease term for that payment period.

Step 2: Authority Reception

• Physical/Postal Method: The tax authority receives and processes the dossier according to standard administrative protocols.

• Electronic Method: The electronic data processing system automatically receives, verifies, accepts, and processes the dossier. Results are returned digitally.

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Compliance and Regulatory Notes

Electronic Transaction Standards

Taxpayers utilizing digital submission channels must strictly adhere to Circular No. 19/2021/TT-BTC. This circular by the Ministry of Finance governs electronic transactions in the tax sector, requiring valid digital signatures and compatible data formats.

Processing Timeline

Current legislation does not stipulate a specific administrative deadline for the tax authority to issue a resolution for this specific procedure, unlike other administrative formalities.

Administrative Fees

Pursuant to Subsection 19, Part II of Decision No. 3078/QD-BTC, the tax declaration on behalf of asset lessors incurs no administrative fees payable to the state.

Conclusion

Strict adherence to the tax declaration on behalf of asset lessors procedure mitigates penalty risks and validates deductible leasing expenses. Long Phan Consulting Company supports clients in resolving complex tax liabilities with precision. For immediate technical assistance, contact our experts via Hotline 1900636389.