Decision No. 27/2021/QD-TTg stipulates a reduction of 30% of the land rental fee for the year 2021 for organizations, units, enterprises, and individuals affected by the COVID-19 pandemic. The document takes effect from the date of issuance and remains valid until December 31, 2021.
적용 범위
Organizations, units, enterprises, households, and individuals directly renting land from the State pursuant to the Decision or Contract issued by competent state authorities in the form of annual land rental payments.
핵심 사항
- Land lessees affected by the COVID-19 pandemic shall be entitled to a 30% reduction in the land rental fee payable for the year 2021 (Article 3).
- Land lessees must submit applications for the reduction of land rental fees to the tax authority or the Management Board of Economic Zones, High-Tech Zones from the date the Decision takes effect until December 31, 2021 (Article 5).
- Land lessees not eligible for the reduction in land rental fees must repay the amount reduced and pay late payment penalties as prescribed by laws on tax administration (Article 5, Clause 3).
- In cases where land lessees have paid the land rental fee for the year 2021 before the issuance of the Decision, the excess amount may be deducted from future periods or refunded if there are no further periods to pay (Article 5, Clause 4).
- Land lessees are responsible for the truthfulness and accuracy of the information in their applications for the reduction of land rental fees (Article 4).
🌐 이 문서의 사회적 영향
- To help businesses and organizations affected by the COVID-19 pandemic reduce financial burdens.
- Increase state budget spending to implement the reduction of land rental fees for beneficiaries.
- State management agencies must strengthen inspection and supervision to ensure that only eligible entities receive support.
❓ 자주 묻는 질문
When must land lessees submit applications for the reduction of land rental fees?
Land lessees must submit applications from the date the Decision takes effect until December 31, 2021.
What is the level of reduction in land rental fees?
Land lessees are entitled to a 30% reduction in the land rental fee payable for the year 2021.
What should land lessees do if they have already paid the land rental fee before the issuance of the Decision?
Any excess amount after applying the reduction can be deducted from future periods 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: 27/2021/QĐ-TTg |
Hanoi, September 25, 2021 |
Pursuant to …;
DECISION REDUCING LAND RENT FOR THE YEAR 2021 FOR ENTITIES AFFECTED BY THE COVID-19 PANDEMIC
Pursuant to the Law on Government Organization dated June 19, 2015; the Law Amending and Supplementing Certain Provisions of the Law on Government Organization and the Law on 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
At the proposal of the Minister of Finance;
The Prime Minister issues this Decision reducing land rent;
Article 1. Scope of Regulation
This Decision stipulates the reduction of land rent for the year 2021 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 directly from the State pursuant to a Decision or Contract issued by a competent state agency in the form of annual land rent payments (hereinafter referred to as the lessee).
This provision applies to cases where the lessee does not qualify for exemption or reduction of land rent and cases where the lessee is already receiving a reduction in land rent under laws on land 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 30% of the land rent payable for the year 2021 for lessees as specified in Article 2 of this Decision; this reduction shall not be applied to outstanding land rent from previous years prior to 2021 and any late payment fees (if applicable).
2. The amount of reduction in land rent stipulated in Clause 1 of this Article shall be calculated based on the land rent payable for the year 2021 as prescribed by law. In cases where the lessee is already receiving a reduction in land rent according to the provisions, the 30% reduction shall be calculated based on the land rent payable after the reduction according to the law.
Article 4. Documents for land rent reduction
1. The lessee's application for reduction of land rent for the year 2021 in accordance with the Model attached to this Decision.
The lessee shall bear legal responsibility for the truthfulness and accuracy of the information and their application for reduction of land rent, ensuring compliance with the criteria for 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 lessee shall submit one set of application documents for 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 agencies as prescribed by law from the date this Decision takes effect until December 31, 2021; applications submitted from January 1, 2022 onwards will not be eligible for reduction of land rent under this Decision.
2. Based on the application for reduction of land rent submitted by the lessee as stipulated in Clause 1 of this Article; within no more than thirty days from the date of receipt of complete and valid documents as prescribed in Article 4 of this Decision, the competent authority shall determine the amount of land rent to be reduced and issue a Decision on reduction of land rent in accordance with the law on collection of land rent.
3. In cases where the lessee has been decided by the competent authority to reduce land rent according to this Decision but subsequently discovered through inspection or audit that the lessee does not qualify for reduction of land rent as stipulated in this Decision, the lessee must refund the State budget the amount of land rent already reduced and any late payment fees calculated based on the amount reduced according to the law on tax management.
4. In cases where the lessee has paid the land rent for the year 2021 and after the competent authority determines and decides to reduce the land rent, there is an excess in the land rent paid, such excess may be deducted from the subsequent period's or next year's land rent payable as prescribed by the law on tax management and other related laws; if there is no further period for paying land rent, the excess amount shall be offset or refunded according to the law on tax management 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. Provincial People's Committees and Municipal People's Committees under the Central Government shall be responsible for directing relevant local agencies to promptly implement the reduction of land rent as stipulated in this Decision.
4. Ministers, Heads of Ministries equivalent to Ministries, Heads of Government Agencies, Chairmen of Provincial People's Committees and Municipal People's Committees under the Central Government, and related enterprises, organizations, households, and individuals shall be responsible for implementing this Decision.
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DEPUTY PRIME MINISTER |
ANNEX
(Attached to Decision No. 27/2021/QĐ-TTg dated September 25, 2021 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 2021
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] 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 2021 |
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