Decision 27/2021/QD-TTg on reduction of land rental for 2021 for subjects affected by COVID-19 pandemic

DECISION  

On reduction of land rental for 2021 for subjects affected by the COVID-19 pandemic

Pursuant to the June 19, 2015 Law on Organization of the Government; the November 22, 2019 Law Amending and Supplementing a Number of Articles of the Law on Organization of the Government and the Law on Organization of Local Administration;

Pursuant to the November 29, 2013 Land Law;

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

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

Pursuant to the Government’s Decree No. 135/2016/ ND-CP of September 9, 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 of 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 of October 19, 2020, detailing a number of articles of the Law on Tax Administration;

At the proposal of the Minister of Finance;

The Government promulgates the decision on land rental reduction;

Article 1. Scope of regulation

This Decision prescribes the reduction of land rental for 2021 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 from the State with annual land rental payment under competent state agencies’ decisions or contracts (below referred to as land lessee).

This regulation applies to land lessees ineligible for land rental exemption or reduction and land lessees eligible for land rental reduction as specified in the land law and other relevant laws.

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

Article 3. Land rental reduction levels

1. To reduce payable land rentals by 30% for 2021 for land lessees specified in Article 2 of this Decision; not to reduce land rentals based on the remaining land rental amounts and late-payment interests (if any) of the years preceding 2021.

2. Land rental reduction levels specified in Clause 1 of this Article shall be calculated based on payable land rental amounts for 2021 as specified by law. In case a land lessee is entitled to the prescribed land rental reduction, a 30% reduction of land rental shall be calculated based on the land rental amount he/she/it has to pay after being eligible for the prescribed current land rental reduction.

Article 4.  Dossiers of request for land rental reduction

1. A written request for land rental reduction for 2021 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 reduction under this Decision.

2. A copy of the land lease decision or land lease contract issued by a competent state agency.

Article 5. Order and procedures for land rental reduction

1. A land lessee shall submit 1 set of dossier of request for land rental reduction (by electronic mean or other modes) to a tax agency, an economic zone management board, a hi-tech management board or other agency in accordance with law from the effective date of this Decision to December 31, 2021. In case such dossier is submitted from January 1, 2022 onward, 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 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.

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 2021 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 or 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 or other relevant laws.

Article 6. Organization of implementation 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. Provincial-level People’s Committees shall direct local functional agencies to promptly organize the reduction of land rentals specified in this Decision.

4. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, chairpersons of provincial-level People’s Committees and related enterprises, organizations, households and individuals shall implement this Decision.

On behalf of the Government
Deputy Prime Minister
LE MINH KHAI