Subjects eligible for 30% reduction in land rent for 2023

Who is eligible for a 30% reduction in land rent in 2023? What documents are required for a land rent reduction? - Reader Man Nhi

1. 30% reduction in land rent for 2023

Recently, the Deputy Prime Minister signed Decision 25/2023/QD-TTg on reducing land rent for 2023.

Specifically, reduce 30% of land rent payable (revenue) in 2023 for land lessees specified above; do not reduce 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 generated) in 2023 according to the provisions of law.

In case the land lessee is receiving a reduction in land rent according to regulations or/and deductions for compensation and site clearance according to regulations of 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 regulations of law (except for the amount of land rent reduced according to Decision 01/2023/QD-TTg dated January 31, 2023 of the Prime Minister).

(Article 3 of Decision 25/2023/QD-TTg)

2. Subjects eligible for a 30% reduction in land rent for 2023

According to Article 2 of Decision 25/2023/QD-TTg, the subjects eligible for a 30% reduction in land rent for 2023 include:

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 lessee).

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.

3. What documents are required for land rent reduction?

Land rent reduction dossier includes:

- Application for reduction of land and water surface rent in 2023 of land and water surface renters according to the Form in the Appendix issued with Decision 25/2023/QD-TTg.

Land and water surface lessees are responsible before the law for the honesty and accuracy of the information and their requests for land and water surface rent reduction, ensuring that the correct subjects are eligible for land and water surface rent reduction according to the provisions of Decision 25/2023/QD-TTg.

- Decision on land lease, water surface lease or Land lease, water surface lease contract or Certificate of land use rights, house ownership rights and other assets attached to land of competent state agency (copy).

(Article 4 of Decision 25/2023/QD-TTg)

4. Procedures for land rent reduction

(i) The land lessee shall submit 01 set of documents requesting land rent reduction (by one of the following methods: Directly, electronically, by post) to the tax authority managing land rent collection, the Economic Zone Management Board, the High-tech Zone Management Board, and other agencies as prescribed by law on tax management from the effective date of Decision 25/2023/QD-TTg until March 31, 2024.

Land rent reduction as prescribed in Decision 25/2023/QD-TTg shall not be applied to cases where land lessees submit applications after March 31, 2024.

(ii) Based on the land rent reduction dossier submitted by the land lessee as prescribed in Clause (i); no later than 30 days from the date of receiving a complete and valid dossier as prescribed in Section 3, the competent authority shall determine the amount of land rent to be reduced and issue a Decision on land rent reduction as prescribed in the law on land rent collection and the law on tax management.

(iii) In case the land lessee has been decided by a competent authority to reduce the land rent according to the provisions of Decision 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 the provisions of Decision 25/2023/QD-TTg, 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.

(iv) 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 management and other relevant laws;

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

(Article 5 of Decision 25/2023/QD-TTg)

Source: https://baoquocte.vn/nhung-doi-tuong-duoc-giam-30-tien-thue-dat-cua-nam-2023-244996.html