Decision No. 22/2020/QD-TTg reduction of land rental by 2020 for those affected by Covid-19

DECISION

On the reduction of land rental by 2020 for those affected by the Covid-19 epidemic under the Government’s Resolution No. 84/NQ-CP dated May 29, 2020

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Pursuant to the Law on Organization of the Government dated June 19, 2015;

Pursuant to the Land Law dated November 29, 2013;

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 on 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 on 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 Resolution No. 84/NQ-CP dated May 29, 2020, regarding the Government s draft Resolution on tasks and solutions to continue removing difficulties for production and business, promoting disbursement of public investment capital, and ensuring social order and safety in the context of Covid-19 epidemic;

At the proposal of the Minister of Finance;

The Prime Minister hereby promulgates the Decision on the deduction of land rental by 2020 for those affected by the Covid-19 epidemic under the Government’s Resolution No. 84/NQ-CP dated May 29, 2020;

Article 1. Scope of regulation

This Decision stipulates the reduction of land rental under the Government’s Resolution No. 84/NQ-CP dated May 29, 2020.

Article 2. Subjects of application

1. Enterprises, organizations, households and individuals that are directly leased land by the State according to Decisions or Contracts of competent State agency in the form of annual rental payment, who have to suspend production and business activities for 15 days or more due to the effect of Covid-19 epidemic (hereinafter referred to as and lessees).

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

Article 3. The land rental reduction level

To reduce 15% of land rental to be paid in 2020 for land lessees specified in Article 2 of this Decision; the outstanding land rental of the years prior to 2020 and the late-payment interest (if any) shall not be reduced.

This provision shall be applied for the cases where the land lessee has many different production and business activities but only suspends one production and business activity in the land parcel or land plot directly leased by the State.

Article 4. Dossier of land rental reduction

1. A written request for reduction of land rental in 2020 made by the land lessee according to the Form provided in Appendix attached to this Decision.

The land lessee shall be responsible before law for the honesty and accuracy of his/her information and request for reduction of land rental, ensuring that the right person is entitled to a land rental reduction as prescribed in this Decision.

2. A land lease decision or a land lease contract of the competent State agency (copy).

Article 5. Order and procedures for land rental reduction

1. The land lessee shall submit 01 set of dossier of request for land rental reduction (by electronic means or other methods) to the tax agency, the Management Board of Economic Zone, the Management Board of Hi-Tech Zone and other agencies in accordance with law provisions from the effective date of this Decision until the end of December 31, 2020. If the dossier is submitted from January 01, 2021 onwards, the land lessee shall not be reduced land rental under this Decision.

2. Based on the dossier of land rental reduction submitted by the land lessee according to Clause 1 of this Article, no later than 20 days from the date on which the valid and sufficient dossier is received under Article 4 of this Decision, the competent agency shall determine the land rental to be reduced and issue a Decision on land rental reduction in accordance with the law on land rental collection.

3. In case the land lessee has been decided to reduce the land rental by a competent agency in accordance with this Decision but later discovered through inspection and examination that the land lessee is not eligible for a reduction in land rental under this Decision, such land lessee must refund the reduced land rental and the late-payment interest calculated on the reduced amount to the state budget in accordance with law provisions on tax administration.

4. In case the land lessee has paid the land rental in 2020 but after the competent agency determines and decides to reduce the land rental, there is an excess of land rental, the overpaid amount may be deducted from the land rental of the following period or the following year under the law on tax administration and other relevant laws. In case the next land rental period is no longer available, the overpaid amount shall be offset 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 be responsible for directing, implementing and handling troubles arising in the course of implementing this Decision.

3. People’s Committees of provinces and centrally run cities shall direct functional agencies in localities to urgently implement the land rental reduction in accordance with 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 be responsible for the implementation of this Decision./.