OFFICIAL TELEGRAM

On implementation of Decision No. 25/2023/QD-TTG dated October 31, 2023 of the prime Minister on reduction in land rents of 2023.

From THE DIRECTOR GENERAL OF THE GENERAL DEPARTMENT OF TAXATION to:

- Tax Departments of provinces and central-affiliated cities;
- Departments and Units affiliated to the General Department of Taxation.

On October 10, 2023, the Prime Minister has promulgated Decision No. 25/2023/QD-TTg on reduction in land rents of 2023. In order to satisfy regulations in Decision No. 25/2023/QD-TTg of the Prime Minister, the General Director of Vietnam Taxation requests Directors of Tax Departments of provinces and central-affiliated cities to direct divisions and sub-departments of taxation to urgently perform the following tasks on the basis of the regulations in Decision No. 25/2023/QD-TTg:

1. Tax authorities at all levels shall widely disseminate all contents of the policy on reduction in land rents according to regulations in Decision No. 25/2023/QD-TTg on reduction in land rents of 2023 to organizations, units, enterprises, households and individuals that are directly leasing land from the State under the Decisions or contracts or certificates of land use rights and rights to ownership of house and other properties associated with the land issued by competent state authorities via the method of land lease with annual rental payment. To be specific:

- In each tax management area, tax authorities shall proactively cooperate with press agencies, radio stations, television stations, branches/representative offices of VCCI, etc. to organize dissemination of contents of Decision No.25/2023/QD-TTg.

...

...

...

- Dissemination information must be provided regularly and continuously in many forms to ensure that all taxpayers can access and understand scopes, subjects, deadlines, order and procedures and interests when implementing policies on reduction in land rents for taxpayers to properly and promptly implement the state's support policies and remove financial difficulties for taxpayers.

2. Handle applications for reduction of land rents according to Decision No. 25/2023/QD-TTg of the Prime Minister.

On the basis of the land lessee’ application for reduction of land rents of 2023 in accordance with Article 4 of Decision No. 25/2023/QD-TTg of the Prime Minister submitted by the taxpayer, the supervisory tax authority shall determine the reduction and promulgate a Decision on reduction in land rents according to regulations of law on collection of land rents. And, consolidate documents concerning the reduction in land rents according to Decision No. 25/2023/QD-TTg in provinces/cities, update information on reduction in land rents of taxpayers, land rents payable of 2023 and adjust corresponding late payment interests (if any) on the websites. If land rent reduction is granted by a competent authority after the lessee has paid the land rent of 2023, the overpaid rent shall be deducted from the land rent payable in the next period or the next year as prescribed by laws on tax administration and other relevant laws.  If land rents will no longer be paid, the overpaid rent shall be offset or refunded as prescribed by laws on tax administration and other relevant laws.

3. Heads of tax authorities shall assign relevant personnel in tax authorities to update, search, review, check applications and urge implementation of regulations of law. In case a taxpayer is not eligible for a reduction in land rents, a notification shall be sent to the taxpayer (in this case, Decision No. 25/2023/QD-TTg of the Prime Minister shall not be applied).

4. Tax departments shall consolidate reports on the implementation of Decision No. 25/2023/QD-TTg of the Prime Minister (using the attached Appendix/Schedule). To be specific, a report includes the implementation situation, the reducing amount of land rents, the number of applications, the number of granted applications, the number of applications pending approval (if any) and explanation for rejection, difficulties and proposals, petitions (if any)). The reports shall be submitted in person to the Policy Department of the General Department of Vietnam Taxation before April 30, 2024 at 123 Lo Duc street, Hai Ba Trung district, Ha Noi and via email nbngoc01@gdt.gov.vn.

For your information and implementation. Difficulties arising during the implementation should be reported to the General Department of Vietnam Taxation for guidance./.

PP. DIRECTOR GENERAL
DEPUTY DIRECTOR GENERAL




Dang Ngoc Minh

...

...

...

REPORT ON IMPLEMENTATION OF DECISION NO. 25/2023/QD-TTG OF THE PRIME MINISTER ON REDUCTION IN LAND RENTS OF 2023

(Enclosed with Official Telegram No. 08/CD-TCT  dated October 05, 2023 of General Department of Vietnam Taxation)

Unit: million VND

...

...

...

Criteria

Total application approved to apply a reduction

Total rejected application

Total application pending approval (if any)

Explanation for the rejection

Total reduced tax (million VND)

1

Organization, unit, enterprise

...

...

...

2

Household, individual

...

...

...

....

Total

...

...

...

Công điện 08/CĐ-TCT thực hiện Quyết định 25/2023/QĐ-TTg về giảm tiền thuê đất của năm 2023 do Tổng cục Thuế điện