DECISION

ON REDUCTION IN LAND RENTS OF 2023

Pursuant to the Law on Government Organization dated June 19, 2015 and the Law on Amendments to the Law on Government Organization and the Law on Local Government Organization dated November 22, 2019;

Pursuant to the Land Law dated November 29, 2013;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to Decree No. 46/2014/ND-CP dated May 15, 2014 of the Government on collection of land rent and water surface rent;

Pursuant to the Government’s Decree No. 135/2016/ND-CP dated September 09, 2016 amending certain Articles of Decrees on collection of land use charges, land rents and water surface rents; 

Pursuant to the Government’s Decree No. 123/2017/ND-CP dated November 14, 2017 amending certain Articles of Decrees on collection of land use charges, land rents and water surface rents; 

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Pursuant to the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 elaborating some Articles of the Law on Tax Administration;

Pursuant to Resolution No. 105/NQ-CP dated July 15, 2023 of the Government of Vietnam on tasks and solutions for resolving difficulties in production and business, continuing to improve administrative reform, tighten implementation of disciplinary actions and laws;

At the request of the Minister of Finance;

The Prime Minister hereby promulgates a Decision on reduction in land rents of 2023.

Article 1. Scope

This Decision provides for the reduction in land rents of 2023 for entities prescribed in Article 2 of this Decision.

Article 2. Regulated entities

1. Organizations, units, enterprises, households and individuals that are directly leasing land from the State under decisions or contracts or certificates of land use rights and rights to ownership of houses and other property on land issued by competent regulatory authorities via the method of land lease with annual rental payment (hereinafter referred to as "land lessees”).

This regulation is applicable to land lessees who are ineligible for exemption from or reduction in land rents, those whose exemption or reduction periods have expired and those whose land rents are reduced according to the regulations of land laws (Land Law and documents elaborating Land Law) and other relevant laws.

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Article 3. Reduction in land rents

1. 30% reduction in land rents payable of 2023 shall be given to land lessees prescribed in Article 2 of this Decision; the reduction shall apply to the land rents incurred before 2023 and late payment interests thereon (if any).

2. The reduction in land rents prescribed in Clause 1 of this Article shall apply to the land rents payable of 2023 as prescribed by laws. In case a land lessee is being given a reduction in land rents as prescribed and/or a deduction of compensation and ground clearance from land rents under regulations of laws on land rents, the 30% reduction shall apply to the land rents payable (if any) after reduction or/and deduction (except for land rents that have been reduced according to Decision No. 01/2023/QD-TTg dated January 31, 2023 of the Prime Minister). 

Article 4. Applications for land rent reduction

1. An application form for reduction in land rents of 2023 completed by the land lessee, using the Form in the Appendix enclosed herewith.

The land lessee shall be responsible before law for the truthfulness and accuracy of the information provided, the application form and his/her eligibility for reduction in land rents according to regulations herein.

2. Copies of the leasing decision or contract, or certificate of land use rights and rights to ownership of house and other properties on land issued by competent state authorities.

Article 5. Procedures for reduction in land rents

1. A land lessee shall submit 01 application for reduction in land rents (via an online method or in person or by post) to a tax authority assigned to collect land rents, Economic Zone Management Board, Hi-Tech Park Management Board or another agency as prescribed by laws on tax administration from the effective date of this Decision to the end of March 31, 2024. The regulations in this Decision shall not be applicable to land lessees who submit their applications after March 31, 2024.

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3. In case a regulatory authority discovers that a land lessee is not eligible for land rent reduction after a land rent reduction has been issued by a competent authority, the land lessee must return the reduction granted plus (+) late payment interest thereon to the state budget as prescribed by laws on tax administration.

4. 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.

Article 6. Organization of implementation and effect

1. This Decision comes into force from November 20, 2023.

2. The Ministry of Finance shall direct and organize the implementation and handling of difficulties arising during the implementation of this Decision.

3. Ministers, Heads of ministerial agencies, Heads of Governmental agencies, Presidents of the People's Committees of provinces and central-affiliated cities and relevant international finance organizations shall inspect, promptly and strictly handle violations against regulations of law (if any).

4. The People’s Committees of provinces and central-affiliated cities are responsible for directing competent authorities in their areas to be prompt to apply reduction in land rents as prescribed in this Decision.

5. Ministers, Heads of Ministerial agencies, Heads of Governmental agencies, Presidents of the People’s Committees of provinces and central-affiliated cities and relevant enterprises, organizations, households and individuals are responsible for the implementation of this Decision./.

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PP. PRIME MINISTER
DEPUTY PRIME MINISTER




Le Minh Khai

Appendix

(Enclosed with Decision No. 25/2023/QD-TTg dated October 03, 2023 of the Prime Minister)

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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APPLICATION FORM FOR REDUCTION IN LAND RENTS OF 2023

To: [Agency]……………………………………………………

[1] Taxpayer’s name: …………………………………………………………………………..

[02] Taxpayer identification number:

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[03] Address:…………………………………………………………………………..

[04] Phone number:……………………………………………………………………………

[05] Tax agent's name (if any):.......................................................................................

[06] Taxpayer identification number:

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[07] Address of the leased area or plot of land:…………………………………………………………………………..

- Leasing decision No...., date...month...year....

- Land lease No...., date...month...year....

- Certificates of land use rights and ownership of houses and other assets on land No….., date..... month....... year.......

[8] Other relative information (if any):……………………………………………………..

We certify that the above information that I have provided on this form is true. I will be responsible before law for the above-mentioned information.

TAX AGENT STAFF
Full name:……………..
Practicing certificate number: ....

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Quyết định 25/2023/QĐ-TTg về giảm tiền thuê đất của năm 2023 do Thủ tướng Chính phủ ban hành