Urgently implement land rent reduction according to the Prime Minister's decision

The General Director of the General Department of Taxation directs local tax departments to guide organizations, units, enterprises, households and individuals who are leasing land from the State to implement tax reduction, according to the Prime Minister's decision.

Widely propagate land rent reduction policy; promptly implement support policies.

Implementing Decision No. 25/2023/QD-TTg of the Prime Minister on reducing land rent in 2023, the General Director of the General Department of Taxation has just issued Official Dispatch No. 08/CD-TCT directing local tax departments to guide organizations, units, enterprises, households and individuals who are being leased land by the State to implement tax reduction, according to the Prime Minister's decision.

Specifically, the General Department of Taxation requires units in the entire tax sector to urgently deploy and widely disseminate the full content of the land rent reduction policy, as prescribed in Decision No. 25/2023/QD-TTg, to organizations, units, enterprises, households and individuals who are directly leasing land from the State according to the land lease decision or land lease contract or certificate of land use rights, house ownership rights and other assets attached to land of competent state agencies in the form of annual land rent payment.

Accordingly, in each tax management area, the tax authority proactively coordinates with press agencies, radio and television stations, branches/representative offices of the Vietnam Federation of Commerce and Industry (VCCI)..., to organize propaganda and dissemination of the contents of Decision No. 25/2023/QD-TTg.

Tax authorities shall develop guidance documents for implementing Decision No. 25/2023/QD-TTg and post the guidance documents on the unit's portal/website.

Local tax departments send guidance documents via email to organizations, units, businesses, households and individuals who are leasing land from the State.

The General Department of Taxation requires that information and propaganda must be regular and continuous in many forms, ensuring that taxpayers have access to, clearly understand the scope, subjects, time limit, order, procedures and benefits when implementing the land rent reduction policy so that taxpayers can properly and promptly implement the state's support policies, removing financial difficulties for taxpayers.

At the same time, the General Director of the General Department of Taxation requests that, based on the land lessee's 2023 land rent reduction request dossier (as prescribed in Article 4 of Decision No. 25/2023/QD-TTg), submitted by the taxpayer, the tax authority shall determine the amount of land rent to be reduced and issue a decision to reduce land rent in accordance with the provisions of the law on land rent collection.

In addition, the tax authority synthesizes the situation of land rent reduction (according to Decision No. 25/2023/QD-TTg) in the province and city, updates information on land rent reduction of taxpayers, the amount of land rent payable in 2023 and adjusts the equivalent late payment fee (if any) on the system.

In case there is no next land rent payment period, the excess amount shall be offset or refunded according to the provisions of the law on tax management and other relevant laws.

The head of the tax authority is responsible for assigning relevant departments within the tax authority to update, look up, review, check records, and urge implementation in accordance with the provisions of law.

In case the taxpayer is found to be ineligible for land rent reduction as prescribed, the tax authority shall notify the taxpayer to make payment in accordance with current land rent laws.

Tax departments shall summarize and report on the implementation of Decision No. 25/2023/QD-TTg. Regarding any problems or issues arising during the implementation process, tax departments shall promptly report and make proposals and recommendations to the General Department of Taxation for resolution.

Prime Minister decides to reduce land rent by 30% in 2023

Previously, Deputy Prime Minister Le Minh Khai signed Decision No. 25/2023/QD-TTg of the Prime Minister on reducing land rent for 2023.

The subjects of application are organizations, units, enterprises, households and individuals who are being directly leased land by the State according to the Decision or Contract or Certificate of land use rights, house ownership rights and other assets attached to land of competent state agencies in the form of land lease with annual payment (land lessees).

This provision applies to cases where the land lessee is not eligible for exemption or reduction of land rent, the period of exemption or reduction of land rent has expired, and cases where the land lessee is receiving a reduction in land rent according to the provisions of the law on land (Land Law and documents detailing the Land Law) and other relevant laws.

Regarding the reduction in land rent, a 30% reduction in land rent payable (revenue) in 2023 for land lessees specified above; no reduction will be made on the outstanding land rent of 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 land rent reduction according to regulations or/and compensation and site clearance deductions according to the provisions of law on land rent, the 30% land rent reduction is calculated on the land rent payable (if any) after being reduced or/and deducted according to the provisions of law (except for the land rent reduced according to Decision No. 01/2023/QD-TTg dated January 31, 2023 of the Prime Minister).

Decision No. 25/2023/QD-TTg takes effect from November 20, 2023.

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