Decision No. 25/2023/QĐ-TTg on reducing land rental fees for the year 2023

Pursuant to …;

REGARDING THE REDUCTION OF LAND RENT FOR THE YEAR 2023

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;

Pursuant to Decree No. 35/2017/NĐ-CP dated April 3, 2017 of the Government stipulating land use right fee collection and land rent collection for economic zones and high-tech industrial parks;

amending and supplementing certain forms of

Pursuant to Resolution No. 105/NQ-CP dated July 15, 2023 of the Government on tasks and solutions to overcome difficulties in production and business operations, continue to promote administrative reform, tighten discipline and rules;

At the proposal of the Minister of Finance;

The Prime Minister issues this Decision on the reduction of land rent for the year 2023.

Article 1. Scope of Regulation

This Decision regulates the reduction of land rent for the year 2023 for the subjects specified in Article 2 of this Decision.

Article 2. Applicability

1. Organizations, units, enterprises, households, and individuals currently leasing land directly from the State pursuant to a Decision, Contract, or Certificate of Land Use Right, House Ownership, and Other Assets Attached to the Land issued by competent state agencies under the form of annual land rent payment (hereinafter referred to as the lessee).

This provision applies to cases where the lessee does not belong to the category exempted or reduced from land rent, has reached the exemption period for land rent, and cases where the lessee is currently being reduced land rent according to laws on land (Land Law and detailed regulations of the Land Law) and other related laws.

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

1. Reduce by 30% the land rent payable (arising revenue) for the year 2023 for lessees specified in Article 2 of this Decision; the reduction shall not be applied to outstanding land rent from previous years before 2023 and late payment fees (if any).

2. The amount of reduction of land rent stipulated in Clause 1 of this Article shall be calculated based on the land rent payable (arising revenue) for the year 2023 as prescribed by law. In cases where the lessee is currently being reduced land rent according to the provisions or deducting compensation and land clearance fees according to the law on land rent, the 30% reduction shall be calculated based on the remaining land rent payable (if any) after the reduction or deduction according to the law (excluding the land rent reduction under Decision No. 01/2023/QĐ-TTg dated January 31, 2023 of the Prime Minister).

Article 4. Documents for land rent reduction

1. Application for land rent reduction in 2023 submitted by the lessee according to the Model attached to this Decision.

The lessee bears legal responsibility for the truthfulness and accuracy of the information and application for land rent reduction, ensuring compliance with the eligible subjects for land rent reduction as stipulated in this Decision.

2. Decision on land lease, Lease Contract, or Certificate of Land Use Right, House Ownership, and Other Assets Attached to the Land issued by competent state agencies (a copy).

Article 5. Procedures for reducing land lease fees

1. The lessee submits one set of documents for land rent reduction application (by one of the following methods: Direct submission, electronic submission, postal submission) to the tax authority responsible for collecting land rent, Management Board of Economic Zones, Management Board of High-Tech Industrial Parks, or other relevant authorities as prescribed by tax management laws from the date this Decision takes effect until March 31, 2024. The reduction of land rent according to this Decision will not apply to cases where the lessee submits the application after March 31, 2024.

2. Based on the land rent reduction documents submitted by the lessee as stipulated in Clause 1 of this Article; within no more than 30 days from the date of receiving complete and valid documents as prescribed in Article 4 of this Decision, the competent authority shall determine the amount of land rent reduction and issue the Decision on land rent reduction according to the laws on land rent collection and tax management.

3. In cases where the lessee has been decided by the competent authority to reduce land rent according to this Decision but later discovered through inspection and examination that the lessee does not fall under the category eligible for land rent reduction as stipulated in this Decision, the lessee must refund the State budget the amount of land rent reduction and late payment fees calculated on the reduced amount according to tax management laws.

4. In cases where the lessee has paid the land rent for the year 2023 and subsequently determined and decided to reduce the land rent, resulting in excess land rent payments, the excess amount can be deducted from future periods' land rent payments or the next year's land rent payments according to tax management laws and other related laws; if there are no further periods for land rent payments, the excess amount shall be offset or refunded according to tax management laws and other related laws.

Article 6. Implementation and Effectiveness

1. This Decision takes effect from November 20, 2023.

2. The Ministry of Finance is responsible for directing, organizing implementation, and handling any arising issues during the implementation of this Decision.

3. Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial and municipal People's Committees directly under the central government shall organize inspections, examinations, and timely strict handling of any violations according to the law (if any).

4. Provincial and municipal People's Committees directly under the central government are responsible for directing relevant local agencies to promptly implement the land rent reduction as stipulated in this Decision.

5. Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial and municipal People's Committees directly under the central government, and related enterprises, organizations, households, and individuals are responsible for implementing this Decision./.

Appendix

(Attached to Decision No. 25/2023/QĐ-TTg dated October 3, 2023 of the Prime Minister)

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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APPLICATION FOR REDUCTION OF LAND RENT FOR THE YEAR 2023

Respectfully submitted to: Authority ...

[01] Name of taxpayer: ...

[03] Address: …

[04] Phone number: …

[05] Name of tax agent (if any):...

[07] Address of leased plot:...

- Land lease decision number..., date... month... year.....

- Land lease contract number....., date... month.... year.....

- Certificate of land use right, house ownership right and other property rights attached to the land number..., date... month.... year.....

[8] Other related information (if any): ....

I hereby certify that the above contents are true and accurate and bear full responsibility before the law for the information provided.