Decision 01/2023/QD-TTg reduction of land rental, water surface rental for 2022 for subjects affected by Covid-19

DECISION

On reduction of land rental and water surface rental for 2022 for subjects affected by the Covid-19 pandemic

___________

Pursuant to the Law on Organization of the Government dated June 19, 2015 and 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. 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. 07/NQ-CP dated January 30, 2023, on reduction of land and water surface rentals for 2022 for subjects affected by the Covid-19 pandemic;

Pursuant to Official Dispatch No. 1649/TTKQH-TCNS dated October 27, 2022, of the General Secretary of the National Assembly;

At the proposal of the Minister of Finance;

The Prime Minister hereby promulgates the Decision on reduction of land rental and water surface rental for 2022 for subjects affected by the Covid-19 pandemic.

Article 1. Scope of regulation

This Decision prescribes the reduction of land rental and water surface rental for 2022 for subjects affected by the Covid-19 pandemic specified in Article 2 of this Decision.

Article 2. Subjects of application

1. Organizations, units, enterprises, households and individuals directly leasing land or water surface from the State with annual land rental and water surface 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 or water surface lessee).

This regulation applies to land or water surface lessees ineligible for land rental or water surface rental exemption or reduction and land or water surface lessees eligible for land rental or water surface 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 or water surface rental reduction; other related agencies, organizations and individuals.

Article 3. Land rental or water surface rental reduction levels

1. To reduce payable land rental or water surface rental by 30% for 2022 for land or water surface lessees specified in Article 2 of this Decision; not to reduce land rentals or water surface rentals based on the remaining land rental or water surface rental amounts and late-payment interests (if any) of the years preceding 2022.

2. Land rental or water surface rental reduction levels specified in Clause 1 of this Article shall be calculated based on payable land rental or water surface rental amounts for 2022 as specified by law. In case a land or water surface lessee is entitled to the prescribed land rental or water surface rental reduction, and/or the reduction of expenses for compensation and ground clearance as prescribed, a 30% reduction of land rental or water surface rental shall be calculated based on the land rental or water surface rental amount he/she/it has to pay (if any) after being eligible for the prescribed current land rental or water surface rental reduction and/or compensation and ground clearance deduction.

Article 4. Dossiers of request for land rental or water surface rental reduction

1. A written request for land rental or water surface rental reduction for 2022 of a land or water surface lessee, made according to the Form provided in Appendix to this Decision.

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

2. A copy of the land or water surface lease decision, or land or water surface 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 or water surface rental reduction

1. A land or water surface lessee shall submit 01 set of dossiers of request for land rental or water surface rental reduction (by electronic mean or other modes) to a tax agency, an economic zone management board, a hi-tech park management board or other agency in accordance with law from the effective date of this Decision to the end of March 31, 2023. In case such dossier is submitted after March 31, 2023, he/she/it shall not be entitled to land rental or water surface rental reduction specified in this Decision.

2. Based on the dossier of request for land rental or water surface rental reduction submitted by a land or water surface 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 or water surface rental amount and issue the decision on land rental or water surface rental reduction in accordance with the law on land rental or water surface rental collection, and the law on tax administration.

3. In case a land or water surface lessee has had his/her/its land rental or water surface 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 or water surface lessee is ineligible for land rental or water surface rental reduction as specified in this Decision, he/she/it shall refund to the state budget the reduced land rental or water surface rental amount and late-payment interest calculated based on the amount reduced under the law on tax administration.

4. In case a land or water surface lessee already paid land rental or water surface amount for 2022 but the competent agency determined and decided to reduce his/her/its land rental or water surface rental amount with an arising overpaid amount, he/she/it shall have the overpaid amount cleared against the land rental or water surface 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 or water surface 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 on the date of its signing.

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

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

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

* All Appendices are not translated herein.