Decision No. 01/2023/QĐ-TTg stipulates a reduction of 30% in land rental fees and water surface rental fees for the year 2022 for organizations, businesses, and individuals affected by the COVID-19 pandemic. This provision applies to cases where the lessee does not qualify for exemption or reduction of land rental fees under current laws.
적용 범위
Organizations, units, businesses, households, and individuals currently leasing land or water surfaces directly from the State pursuant to the Decision, Contract, or Land Use Right Certificate issued by competent state authorities.
핵심 사항
- Lessees of land or water surfaces affected by the COVID-19 pandemic shall be entitled to a 30% reduction in land rental fees and water surface rental fees payable for the year 2022 (Article 3).
- The application for reduction of land rental fees includes a Request for Reduction of Land Rental Fees in the prescribed form and related documents such as the Decision on Land Lease or Land Lease Contract (Article 4).
- Lessees must submit the application for reduction of land rental fees from the date the Decision takes effect until March 31, 2023 (Article 5.1).
- The tax authority or management agency of the economic zone will confirm and issue the decision on reduction of land rental fees within thirty days from the date of receipt of complete and valid documents (Article 5.2).
- Lessees must refund the State budget the amount reduced if it is subsequently determined that they do not qualify for the reduction under the provisions (Article 5.3).
🌐 이 문서의 사회적 영향
- Alleviate the financial burden on organizations, businesses, and individuals affected by the pandemic.
- Enhance state management in the implementation of land rental fee reductions in a transparent manner.
❓ 자주 묻는 질문
Can lessees have their land rental fees reduced if they submit applications after March 31, 2023?
No, lessees can only have their land rental fees reduced if they submit applications during the period from the date the Decision takes effect until March 31, 2023.
What happens if a water surface lessee has already paid the rental fee for 2022 but later qualifies for a reduction?
The excess amount will be deducted from the next tax period or refunded if there are no further periods to pay.
전문
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PRIME MINISTER |
SOCIALIST REPUBLIC OF VIET NAM |
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Number: 01/2023/QĐ-TTg |
Hanoi, January 31, 2023 |
Pursuant to …;
REGARDING THE REDUCTION OF LAND RENT AND WATER SURFACE RENT FOR THE YEAR 2022 FOR ENTITIES AFFECTED BY THE COVID-19 PANDEMIC
Pursuant to the Law on Organization of the Government dated June 19, 2015; the Law Amending and Supplementing Certain Provisions of the Law on Organization of the Government and the Law on Organization of Local Administration dated November 22, 2019;
The Government issues this Decree on management and development of industrial clusters.
Pursuant to the Law on Tax Administration dated June 13, 2019;
Pursuant to Decree No. 46/2014/NĐ-CP dated May 15, 2014 of the Government on land rent collection and water surface rent collection;
Pursuant to Decree No. 135/2016/NĐ-CP dated September 9, 2016 of the Government amending and supplementing certain articles of decrees stipulating land use right fee collection, land rent collection, and water surface rent collection;
Pursuant to Decree No. 123/2017/NĐ-CP dated November 14, 2017 of the Government amending and supplementing certain articles of decrees stipulating land use right fee collection, land rent collection, and water surface rent collection;
amending and supplementing certain forms of
Pursuant to Resolution No. 07/NQ-CP dated January 30, 2023 of the Government on reducing land rent and water surface rent for the year 2022 for entities affected by the COVID-19 pandemic;
Pursuant to Circular No. 1649/TTKQH-TCNS dated October 27, 2022 of the Secretary-General of the National Assembly regarding the notification of the Standing Committee of the National Assembly's opinion;
At the proposal of the Minister of Finance;
The Prime Minister issues this Decision on reducing land rent and water surface rent for the year 2022 for entities affected by the COVID-19 pandemic.
Article 1. Scope of Regulation
This Decision stipulates the reduction of land rent and water surface rent for the year 2022 for entities affected by the COVID-19 pandemic as specified in Article 2 of this Decision.
Article 2. Applicability
1. Organizations, units, enterprises, households, and individuals currently leasing land or water surfaces directly from the State pursuant to a Decision, Contract, or Certificate of Land Use Right, House Ownership Right, and Other Assets Attached to Land issued by competent state authorities in the form of annual payment of land rent or water surface rent (hereinafter referred to as the lessee).
This provision applies to cases where the lessee does not fall within the category eligible for exemption or reduction of land rent under the laws on land (Land Law and detailed regulations of the Land Law) and other relevant laws, as well as cases where the lessee is already receiving a reduction in land rent or water surface rent according to the provisions of the law.
2. Competent authority to process applications for reduction of land rent and water surface rent; other related agencies, organizations, and individuals.
Article 3. Amount of Reduction of Land Rent and Water Surface Rent
1. Reduce by 30% the land rent and water surface rent payable for the year 2022 for lessees as specified in Article 2 of this Decision; this reduction shall not be applied to outstanding rents from previous years prior to 2022 and late payment penalties (if any).
2. The amount of reduction of land rent and water surface rent as stipulated in Clause 1 of this Article shall be calculated based on the land rent and water surface rent payable for the year 2022 as prescribed by law. In cases where the lessee is already receiving a reduction in land rent or water surface rent according to the law or deducting compensation or relocation fees as prescribed by the law on land rent and water surface rent, the 30% reduction shall be calculated based on the remaining rent payable (if any) after such reductions or deductions have been made according to the law.
Article 4. Documents for Reduction of Land Rent and Water Surface Rent
1. Application for reduction of land rent and water surface rent for the year 2022 submitted by the lessee in accordance with the Model attached to this Decision.
The lessee bears full responsibility under the law for the truthfulness and accuracy of the information and application for reduction of land rent and water surface rent, ensuring compliance with the categories eligible for reduction of land rent and water surface rent as stipulated in this Decision.
2. Decision on land lease or water surface lease, or Lease Contract, or Certificate of Land Use Right, House Ownership Right, and Other Assets Attached to Land issued by competent state authorities (a copy).
Article 5. Procedures for reducing land rent and water surface rent
1. The lessee of land or water surface shall submit one set of application documents for reducing land rent and water surface rent (through electronic means or other methods) to the tax authority, Management Board of Economic Zones, High-Tech Park Management Board, or other relevant agencies as prescribed by law from the date this Decision takes effect until March 31, 2023. The reduction of land rent and water surface rent as stipulated in this Decision shall not apply to cases where the lessee submits the application documents after March 31, 2023.
2. Based on the application documents for reducing land rent and water surface rent submitted by the lessee of land or water surface in accordance with Clause 1 of this Article, the competent authority shall determine the amount of reduced land rent and water surface rent within no more than thirty days from the date of receiving complete and valid application documents as prescribed in Article 4 of this Decision, and issue a Decision on reducing land rent and water surface rent in accordance with laws on collecting land rent and water surface rent and laws on tax administration.
3. In cases where the lessee of land or water surface has been decided by the competent authority to reduce land rent and water surface rent in accordance with this Decision, but subsequently, the state management agency discovers through inspection or examination that the lessee does not qualify for the reduction of land rent and water surface rent as prescribed in this Decision, the lessee of land or water surface must refund the State budget the amount of reduced land rent and water surface rent and pay late payment interest on the reduced amount in accordance with laws on tax administration.
4. In cases where the lessee of land or water surface has paid the land rent and water surface rent for the year 2022, and after the competent authority determines and decides to reduce the land rent and water surface rent, there is an excess in the amount of land rent and water surface rent paid, such excess amount may be deducted from the land rent and water surface rent payable in subsequent periods or the following year as prescribed by laws on tax administration and other related laws; if there is no further period for paying land rent and water surface rent, the excess amount shall be offset or refunded in accordance with laws on tax administration and other related laws.
Article 6. Implementation and effectiveness.
1. This Decision takes effect from the date of signature.
2. The Ministry of Finance is responsible for directing, organizing implementation, and handling any arising issues during the implementation of this Decision.
3. The People's Committee of provinces and centrally governed cities shall be responsible for directing local functional agencies to promptly implement the reduction of land rent and water surface rent as prescribed in this Decision.
4. Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial and centrally governed city People's Committees, and enterprises, organizations, households, and individuals related to this matter shall be responsible for implementing this Decision in accordance with the law.
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DEPUTY PRIME MINISTER |
Appendix
(Attached to Decision No. 01/2023/QĐ-TTg dated January 31, 2023 of the Government Prime Minister)
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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APPLICATION FOR REDUCING LAND RENT AND WATER SURFACE RENT
YEAR 2022
Respectfully submitted to: Authority...
[01] Name of taxpayer: ...
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[02] Tax code: |
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[03] Address:...
[04] Phone number:...
[05] Name of tax agent (if any):...
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[06] Tax code: |
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[07] Address of leased plot of land/water surface area:...
- Land lease decision number..., date..., month..., year....
- Land lease contract number, date..., month..., year....
- Certificate of land use rights, ownership of housing and other assets attached to the land number..., date..., month..., year.....
[08] Other related information (if any):...
I solemnly declare that the contents declared above are true and accurate, and I am responsible for the information provided under the law./.
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TAX AGENT STAFF |
Date..., month..., year 2023 |
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