What are the dossiers of land rent and water surface rent exemption or reduction for cooperatives in Vietnam?

Nội dung chính

• Dossier for land rent and water surface rent exemption or reduction for cooperatives in Vietnam include what?
• Dossier for cases of exemption from land rent and water surface rent that are not associated with new land lease according to the regulations of the Government of Vietnam?

Dossier for land rent and water surface rent exemption or reduction for cooperatives in Vietnam include what?

Pursuant to Clause 3, Article 59 of Circular 80/2021/TT-BTC providing for the application for exemption or reduction of land rent and water surface rent for cooperatives as follows:

3. An application for exemption or reduction of land rents/water surface rents payable by a cooperative shall contain:

a) The application form No. 01/MGTH in Appendix I hereof;

b) Copy of the Certificate of Investment Registration or Investment Certificate or Investment License (unless the taxpayer is not required to obtain these documents according to investment laws);

c) Copy of the decision on investment guidelines issued by a competent authority according to investment laws (unless it is not mandatory for the project according to investment laws) or the written approval for investment guidelines according to investment laws, or the written approval for the project as prescribed by law;

d) Copy of the decision on land or water surface lease issued by the competent authority.

Dossier for cases of exemption from land rent and water surface rent that are not associated with new land lease according to the regulations of the Government of Vietnam?

Pursuant to Clause 4 of this Article, the application for exemption from land rent or water surface rent is not associated with the new land lease according to the Government's regulations as follows:

4. An application for exemption or reduction of land rents/water surface rents that are not relevant to new land lease according to regulations of the Government shall contain:

a) The application form No. 01/MGTH in Appendix I hereof;

b) Copy of the decision on land or water surface lease issued by the competent authority;

c) Copies of documents proving the eligibility for exemption or reduction of land rents/water surface rents.

Best regards!