From November 20, Ha Tinh Tax Department receives applications for land rent reduction in 2023

From November 20, 2023 to March 31, 2024, Ha Tinh Tax Department will receive applications for land rent reduction in 2023 according to Decision No. 25/2023/QD-TTg of the Government.

Deputy Prime Minister Le Minh Khai has just signed Decision No. 25/2023/QD-TTg on reducing land rent for 2023.

Accordingly, the Government decided to reduce 30% of land rent in 2023 for organizations, units, enterprises, households and individuals who are being leased land by the State in the form of annual land rent payment.

Many businesses renting land in industrial clusters in Ha Tinh will have their land rent reduced in 2023 (In photo: Nam Hong Industrial Cluster, Hong Linh Town )

The subjects of application are organizations, units, enterprises, households and individuals who are being directly leased land by the State according to decisions or contracts, certificates 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.

Reduce 30% of the land rent payable (revenue) for 2023 for the above-mentioned land lessees; do not reduce the outstanding land rent of years prior to 2023 and late payment fees (if any). The above-mentioned land rent reduction is calculated on the land rent payable (revenue) for 2023 according to the provisions of law.

From November 20, Ha Tinh Tax Department receives applications for land rent reduction in 2023

Ha Tinh Tax Department officials promote propaganda and support taxpayers in accessing policies.

In case the land lessee is receiving a reduction in land rent according to regulations or/and deduction of 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).

The time for receiving applications for land tax reduction starts from November 20, 2023 to March 31, 2024. Applications submitted after March 31, 2024 will not be processed. Applications for land rent reduction are sent to the tax authority in charge of land rent collection; the management board of economic zones, high-tech zones, and other agencies in accordance with the provisions of the law on tax administration.

Currently, Ha Tinh Tax Department is promoting the dissemination of policies so that businesses and people can grasp the information; sending Official Dispatch No. 2920/CTHTI-TTHT on the implementation of Decision No. 25/2023/QD-TTg on reducing land rent for 2023 to businesses and taxpayers. In parallel with the dissemination work, the tax sector also disseminates and guides tax officials to implement the policy in accordance with regulations; prepares conditions to receive dossiers on November 20, 2023. In 2022 alone, Ha Tinh Tax Department reduced land rent for 2022 according to Decision No. 01/2023/QD-TTg for 410 units with a total amount of more than 14.4 billion VND.
Mr. Nguyen Xuan Thuong
Head of Taxpayer Support and Propaganda Department, Ha Tinh Tax Department

Phan Tram

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