Decree No. 87/2025/NĐ-CP stipulates the reduction of land lease fees for the year 2024 for land users under the Land Law, with a 30% reduction rate applicable until July 31, 2025. The main objective is to support businesses and individuals in difficult economic conditions.
적용 범위
Land users who are directly leased land by the State, pursuant to the Decision on Leasing Land, Lease Contract, or Certificate of Land Use Right and Ownership of Property Attached to the Land issued by competent state agencies.
핵심 사항
- Land users are entitled to a 30% reduction in land lease fees for the year 2024 (Article 3)
- The reduction does not apply to outstanding land lease fees and late payment penalties (Article 3)
- The Application for Reduction of Land Lease Fees must be submitted before July 31, 2025 (Article 4, Article 5)
- Land users must refund the reduced amount if they do not qualify for the reduction (Article 5)
- In cases where there is excess land lease fee after the reduction, taxpayers may deduct it from the subsequent period or the following year (Article 5)
🌐 이 문서의 사회적 영향
- Positive impact: Helps businesses and individuals reduce financial burdens during difficult economic times.
- Negative impact: May cause unfairness if the criteria for eligible land users for the reduction are unclear.
❓ 자주 묻는 질문
When can land users request a reduction in land lease fees?
Land users must submit the Application for Reduction of Land Lease Fees before July 31, 2025 (Article 4).
What is the percentage of the reduction in land lease fees?
The reduction rate is 30% of the land lease fees payable for the year 2024 (Article 3).
Can land users request a reduction in land lease fees if they owe land lease fees?
No, the reduction only applies to the remaining land lease fees and does not include outstanding amounts (Article 3).
If land users have already paid the land lease fees for 2024 and then receive a reduction, can they get a refund of the excess amount?
Yes, land users may deduct the excess amount from the subsequent period or the following year (Article 5).
What responsibility will taxpayers face if they provide false information?
Taxpayers will be subject to legal provisions on tax administration and other relevant laws (Article 6).
전문
|
THE GOVERNMENT |
SOCIALIST REPUBLIC OF VIET NAM |
|
Number: 87/2025/NĐ-CP |
Hanoi, April 11, 2025 |
DECREE
Regulations on reducing land rental fees for the year 2024
Pursuant to the Government Organization Law on February 18, 2025;
Pursuant to the Land Law dated January 18, 2024; the Law Amending and Supplementing Certain Provisions of the Land Law No. 31/2024/QH15, the Housing Law No. 27/2023/QH15, the Real Estate Business Law No. 29/2023/QH15, and the Law on Credit Institutions No. 32/2024/QH15 dated June 29, 2024;
Pursuant to the Tax Administration Law dated June 13, 2019; the Law Amending and Supplementing the Securities Law, Accounting Law, Independent Auditing Law, State Budget Law, Management and Use of Public Assets Law, Tax Administration Law, Personal Income Tax Law, National Reserve Law, Administrative Violation Handling Law dated November 29, 2024;
Pursuant to Resolution No. 1567/NQ-UBTVQH15 dated March 21, 2025 of the Standing Committee of the National Assembly regarding the agreement on reducing land rental fees for the year 2024 and promulgating the Government Decree stipulating the reduction of land rental fees for the year 2024;
At the proposal of the Minister of Finance;
The Government issues this Decree stipulating the reduction of land rental fees for the year 2024.
Article 1. Scope of Regulation
This Decree stipulates the reduction of land rental fees for the year 2024.
Article 2. Applicability
1. Persons using land as prescribed in Article 4 of the Land Law 2024 who are directly renting land from the State pursuant to a Decision on Land Lease, a Land Lease Contract, or a Certificate of Land Use Right and Ownership of Property Attached to the Land issued by competent state authorities and valid during the year 2024 under the form of annual land rental payment. In case during the year 2024, the person using land has not yet completed the legal procedures for land but at the time of submitting the application for reducing land rental fees as prescribed in this Decree, they have completed the legal procedures for land (having a Decision on Land Lease, a Land Lease Contract, or a Certificate of Land Use Right and Ownership of Property Attached to the Land under the form of annual land rental payment), then such person shall be eligible for the reduction of land rental fees as prescribed in this Decree.
This provision applies to cases where the person using land does not belong to the category entitled to exemption or reduction of land rental fees or has exceeded the period of exemption or reduction of land rental fees, and cases where the person using land is currently receiving a reduction of land rental fees according to 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. A 30% reduction of the land rental fees payable for the year 2024 for persons using land as prescribed in Clause 1 of Article 2 of this Decree.
2. The amount of reduction of land rental fees prescribed in Clause 1 of this Article shall be calculated based on the land rental fees payable for the year 2024 as prescribed by law. Reduction shall not be applied to the outstanding land rental fees from previous years before 2024 and late payment penalties (if any). In cases where the person using land is currently receiving a reduction of land rental fees according to regulations or deducting compensation and land clearance payments according to the law on land rental fees, the amount of reduction of land rental fees prescribed in Clause 1 of this Article shall be calculated based on the land rental fees payable (if any) after having been reduced or deducted according to the law.
Article 4. Application for Reduction of Land Rental Fees
The application for reducing land rental fees for the year 2024 of the person using land according to the Model attached to this Decree (original).
The person using land bears responsibility under the law for the truthfulness and accuracy of the information and their application for reducing land rental fees, ensuring compliance with the categories entitled to reduction of land rental fees as prescribed in this Decree.
Article 5. Procedures for reducing land lease fees
1. The land user shall submit one Application for Reduction of Land Lease Fees (through various methods: direct submission, postal service, electronic means, or other methods as prescribed by laws on tax administration) to the tax authority or other relevant agencies as stipulated by laws on land management and tax administration from the date this Decree takes effect until July 31, 2025. The reduction of land lease fees under this Decree shall not apply to cases where the land user submits the Application for Reduction of Land Lease Fees after July 31, 2025.
2. Based on the Application for Reduction of Land Lease Fees submitted by the land user in accordance with Clause 1 of this Article and the Notice of Payment of Land Lease Fees for 2024 issued by the land user (if any), the competent authority shall determine the amount of reduced land lease fees and issue a Decision on Reduction of Land Lease Fees in accordance with laws on land use fees and land lease fees and tax administration within no more than thirty days from the date of receipt of the Application for Reduction of Land Lease Fees as prescribed in Article 4 of this Decree.
3. In cases where the land user has been decided by the competent authority to reduce land lease fees according to this Decree but subsequently, through inspection or audit, it is found that the land user does not qualify for such reduction under this Decree, the land user must refund the State budget the amount of land lease fees already reduced and pay late payment interest on the reduced amount in accordance with tax administration laws.
4. If the land user has paid the land lease fee for 2024 and later, upon determination and decision by the competent authority to reduce the land lease fee, there is an excess in the land lease fee paid, the excess amount may be deducted from the subsequent period's or next year's land lease fee in accordance with tax administration laws and other related laws; if there is no further period for paying the land lease fee, the excess amount shall be offset or refunded in accordance with tax administration laws and other related laws.
Article 6. Effectiveness
1. This Decree takes effect from the date of issuance.
2. In cases where the referenced documents in this Decree are amended, supplemented, or replaced, they shall be implemented in accordance with the corresponding provisions of the amended, supplemented, or replacement documents.
Article 7. Responsibility for Implementation
1. The Ministry of Finance is responsible for directing, organizing the implementation, and resolving issues arising during the implementation of this Decree.
2. The Minister, Head of a ministerial-level agency, Head of an agency under the Government, Chairman of the People's Committee of provinces and centrally-run cities shall organize inspections, audits, and promptly and strictly handle violations in accordance with the law (if any).
3. The People's Committee of provinces and centrally-run cities shall be responsible for directing local functional agencies to promptly implement the reduction of land lease fees as prescribed in this Decree.
4. Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government, Chairmen of the People's Committees of provinces and centrally-run cities, land users, and other related parties shall be responsible for implementing this Decree.
|
PRIME MINISTER |
Appendix
(Attached to Decree No. 87/2025/NĐ-CP dated April 11, 2025 of the Government)
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------
APPLICATION FOR REDUCTION OF LAND LEASE FEES IN 2024
Respectfully submitted to: Authority...
[01] Name of taxpayer:...
| [02] Tax code: |
[03] Address:...
[04] Phone number:...
[05] Name of tax agent (if any):...
| [06] Tax code: |
[07] Address of leased plot:...
- Decision on land lease No..., dated...month...year...
- Land lease contract No., dated...month...year...
- Certificate of Right to Use Land and Ownership of Property Attached to Land No..., dated...month...year...
[08] 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.
|
TAX AGENT STAFF |
..., dated...month...year... |
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