Decision 25/2023/QD-TTg on reduction of land rental for 2023

DECISION

On reduction of land rental for 2023

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Pursuant to the Law on Organization of the Government dated June 19, 2015; the Law Amending and Supplementing a Number of Articles of the Law on Organization of the Government and the Law on Organization of Local Administration 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 the Government's Decree No. 46/2014/ND-CP dated May 15, 2014, on collection of land rental and water surface rental;

Pursuant to the Government’s Decree No. 135/2016/ND-CP dated September 09, 2016, amending and supplementing a number of articles of the decrees on collection of land use levy, land rental and water surface rental;

Pursuant to the Government’s Decree No. 123/2017/ND-CP dated November 14, 2017, amending and supplementing a number of articles of the decrees on collection of land use levy, land rental and water surface rental;

Pursuant to the Government’s Decree No. 35/2017/ND-CP dated April 3, 2017, prescribing the collection of land use levy, land rental and water surface rental in economic zones and hi-tech zones;

Pursuant to the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration;

Pursuant to the Government's Resolution No. 105/NQ-CP dated July 15, 2023, on tasks and solutions to remove difficulties for production and business, continue to promote administrative procedures reform, and tighten discipline and regulations;

At the proposal of the Minister of Finance;

The Prime Minister hereby promulgates the Decision on reduction of land rental for 2023.

Article 1. Scope of regulation

This Decision prescribes the reduction of land rental for 2023 for subjects specified in Article 2 of this Decision.

Article 2. Subjects of application

1. Organizations, units, enterprises, households and individuals directly leasing land from the State with annual land rental payment under competent state agencies’ decisions or contracts or certificates of land use rights and ownership of houses and other land-attached assets (below referred to as land lessee).

This regulation applies to land lessees ineligible for land rental exemption or reduction, land lessees whose land rental exemption or reduction period expires, and land lessees eligible for land rental reduction as specified in the land law (the Land Law and its detailing documents) and other relevant laws.

2. Agencies competent to process dossiers of request for land rental reduction; other related agencies, organizations and individuals.

Article 3. Land rental reduction level

1. To reduce payable (receivable) land rental by 30% for 2023 for land lessees specified in Article 2 of this Decision; not to reduce land rentals based on the remaining land rental amounts of the years preceding 2023 and late-payment interests (if any).

2. Land rental reduction levels specified in Clause 1 of this Article shall be calculated based on payable (receivable) land rental amounts for 2023 as specified by law. In case a land lessee is entitled to the prescribed land rental reduction, and/or the reduction of expenses for compensation and ground clearance as prescribed by the law on land rentals, a 30% reduction of land rental shall be calculated based on the land rental amount he/she/it has to pay (if any) after being eligible for the prescribed current land rental reduction and/or compensation and ground clearance deduction (except for the land rental amount deducted under the Prime Minister's Decision No. 01/2023/QD-TTg dated January 31, 2023).

Article 4. Dossiers of request for land rental reduction

1. A written request for land rental reduction for 2023 of a land lessee, made according to the Form provided in Appendix to this Decision.

Land lessees shall bear responsibility before law for the truthfulness and accuracy of their provided information and their requests for land rental reduction, so as to ensure eligible subjects entitled to land rental eduction under this Decision.

2. A copy of the land lease decision, or land lease contract, or certificate of land use rights and ownership of houses and other land-attached assets issued by a competent state agency.

Article 5. Order and procedures for land rental reduction

1. A land lessee shall submit 1 set of dossiers of request for land rental reduction (directly, by electronic mean or postal service) to a tax agency in charge of land rental collection, an economic zone management board, a hi-tech management board or other agency in accordance with the law on tax administration from the effective date of this Decision to the end of December 31, 2024. In case such dossier is submitted after March 31, 2024, he/she/it shall not be entitled to land rental reduction specified in this Decision.

2. Based on the dossier of request for land rental reduction submitted by a land lessee under Clause 1 of this Article, within 30 days after receiving a complete and valid dossier specified in Article 4 of this Decision, a competent agency shall determine the to-be-reduced land rental amount and issue the decision on land rental reduction in accordance with the law on land rental collection, and the law on tax administration.

3. In case a land lessee has had his/her/its land rental reduced under a competent agency’s decision in accordance with this Decision but through investigation and examination a state management agency detects that the land lessee is ineligible for land rental reduction as specified in this Decision, he/she/it shall refund to the state budget the reduced land rental amount and late-payment interest calculated based on the amount reduced under the law on tax administration.

4. In case a land lessee already paid land rental amount for 2023 but the competent agency determined and decided to reduce his/her/its land rental amount with an arising overpaid amount, he/she/it shall have the overpaid amount cleared against the land rental amount of the subsequent period or the subsequent year in accordance with the law on tax administration and other relevant laws. In case there is no subsequent land rental period, his/her/its overpaid amount shall be cleared or refunded in accordance with the law on tax administration and other relevant laws.

Article 6. Implementation organization and effect

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

2. The Ministry of Finance shall direct, organize the implementation and settle problems arising in the implementation of this Decision.

3. Ministers, Heads of ministerial-level agencies, heads of government-attached agencies, chairpersons of People’s Committees of provinces and centrally-run cities shall conduct the examination and inspection, timely handle violations in accordance with law provisions (if any).

4. People's Committees of provinces and centrally-run cities shall direct local functional agencies to promptly organize the reduction of land rental specified in this Decision.

5. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, Chairpersons of People’s Committees of provinces and centrally-run cities, and related enterprises, organizations, households and individuals shall implement this Decision./.

* All Appendices are not translated herein.