Accordingly, policies for tax exemption or reductions are regulated as follows:
- Reduce 30% of the payable land rent and water surface rent in 2022 regarding land and water surface tenants specified in Article 2 of Decision No. 01/2023/QD-TTg;
Attention: The reduction shall not apply to outstanding land rent and water surface rent of years prior to 2022 and late payment interests (if any).
- The reduction of land rent and water surface rent mentioned above is calculated based on the payable land rent and water surface rent in 2022 as prescribed by law.
In case land and water surface tenants are receiving reductions of land rent and water surface rent according to regulations and/or deductions of compensation and site clearance compensation according to laws on land rent and water surface rent, the 30% reduction of land rent and water surface rent shall be calculated on the payable land rent and water surface rent (if any) after reduction or deduction processes as prescribed by law.
Decision No. 01/2023/QD-TTg comes into force as of January 31, 2023.
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