Decision No. 22/2020/QD-TTg stipulates that enterprises, organizations, households, and individuals affected by the COVID-19 pandemic and required to cease operations for 15 days or more shall have their land rental fees for the year 2020 reduced by 15%.
Đối tượng áp dụng
Enterprises, organizations, households, and individuals directly leasing land from the State according to the Decision or contracts with competent state agencies under an annual payment system who must cease operations for 15 days or more due to the impact of the COVID-19 pandemic.
Các điểm cốt lõi
- Enterprises, organizations, households, and individuals affected by the COVID-19 pandemic → entitled to a 15% reduction in land rental fees for the year 2020 → Article 3.
- Land lessees must submit applications for reduction of land rental fees to tax authorities or Management Boards of Economic Zones, High-Tech Zones from the date the Decision takes effect until December 31, 2020 → Article 5.
- Land lessees must refund the State budget the amount of land rental fees reduced and late payment penalties if it is subsequently determined they do not qualify for the reduction as prescribed → Article 5.3.
- In cases where land lessees have paid land rental fees for the year 2020 and then have the fees reduced upon determination by the competent authority, the excess amount paid will be deducted from future periods or refunded if there are no further periods to pay → Article 5.4.
- Applicants for reduction of land rental fees bear responsibility for the truthfulness and accuracy of the information and application materials submitted → Article 4.
🌐 Tác động xã hội từ văn bản này
- Enterprises, organizations, households, and individuals affected by the COVID-19 pandemic are relieved of financial burdens due to land rental fees.
- State agencies have additional work in receiving and processing applications for reduction of land rental fees.
- The State budget may suffer shortfalls due to reduced revenue from land rental fees.
❓ Câu hỏi thường gặp
Which enterprises are eligible for reduction of land rental fees?
Enterprises, organizations, households, and individuals directly leasing land from the State according to the Decision or contracts with competent state agencies under an annual payment system who must cease operations for 15 days or more due to the impact of the COVID-19 pandemic.
What is the level of reduction in land rental fees?
A 15% reduction in land rental fees payable for the year 2020 → Article 3.
When should applications for reduction of land rental fees be submitted?
From the date the Decision takes effect until December 31, 2020 → Article 5.1.
If it is found that the entity does not qualify for the reduction, what should be done?
Must refund the State budget the amount of land rental fees reduced and late payment penalties in accordance with laws on tax administration → Article 5.3.
If land rental fees for the year 2020 have already been paid but later determined to be eligible for reduction, what happens?
The excess amount paid will be deducted from future periods or refunded if there are no further periods to pay → Article 5.4.
Toàn văn
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PRIME MINISTER |
SOCIALIST REPUBLIC OF VIET NAM |
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Number: 22/2020/QĐ-TTg |
Hanoi, August 10, 2020 |
Pursuant to …;
REGARDING THE REDUCTION OF LAND RENT FOR THE YEAR 2020 FOR ENTITIES AFFECTED BY THE COVID-19 PANDEMIC IN ACCORDANCE WITH RESOLUTION NO. 84/NQ-CP OF THE GOVERNMENT ON MAY 29, 2020
||| Pursuant to the Law on Organization of the Government dated June 19, 2015;
The Government issues this Decree on management and development of industrial clusters.
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;
Pursuant to Resolution No. 84/NQ-CP dated May 29, 2020 of the Government on tasks and solutions to continue addressing difficulties for production and business, promoting public investment disbursement, and ensuring social order and safety in the context of the COVID-19 pandemic;
At the proposal of the Minister of Finance;
The Prime Minister issues this Decision to reduce land rent in accordance with Resolution No. 84/NQ-CP dated May 29, 2020 of the Government;
Article 1. Scope of Regulation
This Decision stipulates the reduction of land rent in accordance with Resolution No. 84/NQ-CP dated May 29, 2020 of the Government.
Article 2. Applicability
1. Enterprises, organizations, households, and individuals who are directly renting land from the State pursuant to Decisions or Contracts issued by competent state agencies in the form of annual land rent payments and have ceased production and business operations for 15 days or more due to the impact of the COVID-19 pandemic (hereinafter referred to as the land lessee).
2. Authorities with jurisdiction to process applications for reducing land rental fees; other relevant agencies, organizations, and individuals.
Article 3. Amount of Reduction of Land Rental Fees
Reduce 15% of the land rent payable for the year 2020 for the land lessees specified in Article 2 of this Decision; this reduction shall not be applied to outstanding land rents from previous years prior to 2020 and late payment penalties (if any).
This provision applies even if the land lessee engages in multiple production and business activities but has only ceased one activity at the land plot being directly rented from the State.
Article 4. Documents for land rent reduction
1. The application for the reduction of land rent for the year 2020 submitted by the land lessee according to the Model attached hereto as an Appendix.
The land lessee bears legal responsibility for the truthfulness and accuracy of the information and the application for the reduction of land rent, ensuring compliance with the eligible entities entitled to the reduction of land rent as stipulated in this Decision.
2. The Decision on land lease or Land Lease Contract issued by a competent state agency (a copy).
Article 5. Procedures for reducing land lease fees
1. The land lessee submits one set of the application for the reduction of land rent (through electronic means or other methods) to the tax authority, Management Board of Economic Zones, High-Tech Park Management Board, or other relevant authorities as prescribed by law from the date this Decision takes effect until December 31, 2020; applications submitted from January 1, 2021 onwards will not be eligible for the reduction of land rent under this Decision.
2. Based on the application for the reduction of land rent submitted by the land lessee in accordance with Clause 1 of this Article; within no more than 20 days from the date of receiving complete and valid documents as stipulated in Article 4 of this Decision, the competent authority shall determine the amount of reduced land rent and issue the Decision on the reduction of land rent in accordance with the laws on collecting land rent.
3. In cases where the land lessee has been decided by the competent authority to reduce land rent in accordance with this Decision, but it is later discovered through inspection or audit that the land lessee does not qualify for the reduction of land rent as stipulated in this Decision, the land lessee must refund the State budget the amount of reduced land rent and pay late payment penalties on the reduced amount in accordance with the laws on tax administration.
4. In cases where the land lessee has paid the land rent for the year 2020 and subsequently, upon determination and decision by the competent authority to reduce the land rent, there is an excess in the land rent paid, such excess may be offset against future land rent payments or the next year's rent as prescribed by the laws on tax administration and other related laws; if there are no further periods for paying land rent, the excess amount shall be refunded or offset in accordance with the laws on tax administration and other related laws.
Article 6. Implementation organization and enforcement effect.
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 fees 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 related enterprises, organizations, households, and individuals shall be responsible for implementing this Decision./.
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PRIME MINISTER |
ANNEX
(Attached to Decision No. 22/2020/QĐ-TTg dated August 10, 2020 of the Prime Minister)
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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APPLICATION FOR REDUCTION OF LAND RENT FEES IN 2020
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 land area: …
- Land lease decision number, date ......
- Land lease contract number, date ...
[08] Duration (number of days) and specific date, month when production and business operations must cease due to the impact of the COVID-19 pandemic
[09] Other relevant 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 2020 |
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