Accordingly, the Prime Minister has just decided to reduce land rent for organizations, enterprises, households and individuals renting land in 2023 with the following conditions, order and procedures:
+ Subjects eligible for land rent reduction are organizations, units, enterprises, households and individuals who are directly leasing land from the State according to the Decision or Contract or Certificate of land use rights, house ownership rights and other assets attached to land of other competent state agencies in the form of land lease with annual payment (collectively referred to as land lessees).
This provision also applies to cases where the land lessee is not eligible for exemption or reduction of land rent , the land rent exemption or reduction period has expired, and cases where the land lessee is receiving a land rent reduction according to the provisions of the law on land and other relevant laws.
+ The land rent reduction is 30% of the land rent payable (revenue) in 2023 for the land lessees specified above; the reduction will not be applied to the outstanding land rent of the years prior to 2023 and late payment fees (if any). The above land rent reduction is calculated on the land rent payable (revenue) in 2023 according to the provisions of law.
In case the land lessee is receiving a reduction in land rent according to other regulations or/and deductions for compensation and site clearance according to the provisions of the law on land rent, the 30% reduction in land rent is calculated on the amount of land rent payable (if any) after being reduced or/and deducted according to the provisions of the law (except for the amount of land rent reduced according to Decision No. 01/2023/QD-TTg dated January 31, 2023 of the Prime Minister).
+ The land rent reduction dossier includes : The land rent reduction request for 2023 of the land renter according to the form issued with this Decision. A copy of the land lease decision or land lease contract or land use right certificate, house ownership rights and other assets attached to the land issued by a competent state agency. The land renter is responsible before the law for the truthfulness and accuracy of the information and his/her land rent reduction request, ensuring that the right subjects are eligible for land rent reduction according to the provisions of this Decision.
+ Procedures for land rent reduction:
The land lessee shall submit a set of documents requesting a reduction in land rent directly, electronically or by post to the tax authority managing land rent collection (if outside the Economic Zone), the Economic Zone Management Board , the Industrial Park Management Board (if inside the Economic Zone) and other agencies as prescribed by the law on tax from the effective date of Decision No. 25/2023/QD-TTg (November 20, 2023) to March 31, 2024. The land rent reduction as prescribed in Decision 25/2023/QD-TTg shall not be applied to cases of land leases submitting documents after March 31, 2024.
Based on the land rent reduction dossier submitted by the land lessee as prescribed in Clause 1 above, no later than 30 days from the date of receiving a complete and valid dossier as prescribed, the competent authority shall determine the amount of land rent to be reduced and issue a decision to reduce the land rent in accordance with the provisions of the law on land rent collection and the law on tax management.
In case the land lessee has been decided by a competent authority to reduce the land rent according to the provisions of Decision No. 25/2023/QD-TTg but then the state management agency discovers through inspection and examination that the land lessee is not eligible for land rent reduction according to these provisions, the land lessee must return to the state budget the reduced land rent and late payment fees calculated on the reduced amount according to the provisions of the law on tax management.
In case the land lessee has paid the land rent for 2023, but after the competent authority determines and decides to reduce the land rent, there is an excess of land rent, the excess amount paid shall be deducted from the land rent of the following period or the following year according to the provisions of the law on tax administration and other relevant laws; in case there is no further period for paying the land rent, the excess amount shall be offset or refunded according to the provisions of the law on tax administration and other relevant laws.
The Decision takes effect from November 20, 2023; assigns the Ministry of Finance to be responsible for organizing the implementation and handling difficulties in the implementation of the Decision; at the same time, assigns the Minister and Head of the ministerial-level agency, Chairman of the Provincial People's Committee to organize inspection, examination, timely and strict handling of violations according to the provisions of law, if any./.
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