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PRIME MINISTER
OF VIETNAM
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No. 25/2023/QD-TTg
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Hanoi, October
03, 2023
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DECISION
ON REDUCTION IN LAND
RENTS OF 2023
Pursuant to the Law on Government Organization
dated June 19, 2015 and the Law on Amendments to the Law on Government
Organization and the Law on Local Government Organization 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 Decree No. 46/2014/ND-CP dated May
15, 2014 of the Government on collection of land rent and water surface rent;
Pursuant to the Government’s Decree No.
135/2016/ND-CP dated September 09, 2016 amending certain Articles of Decrees on
collection of land use charges, land rents and water surface rents;
Pursuant to the Government’s Decree No.
123/2017/ND-CP dated November 14, 2017 amending certain Articles of Decrees on
collection of land use charges, land rents and water surface rents;
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Pursuant to the Government’s Decree No.
126/2020/ND-CP dated October 19, 2020 elaborating some Articles of the Law on
Tax Administration;
Pursuant to Resolution No. 105/NQ-CP dated July
15, 2023 of the Government of Vietnam on tasks and solutions for resolving
difficulties in production and business, continuing to improve administrative
reform, tighten implementation of disciplinary actions and laws;
At the request of the Minister of Finance;
The Prime Minister hereby promulgates a Decision
on reduction in land rents of 2023.
Article 1. Scope
This Decision provides for the reduction in land
rents of 2023 for entities prescribed in Article 2 of this Decision.
Article 2. Regulated entities
1. Organizations, units, enterprises, households
and individuals that are directly leasing land from the State under decisions
or contracts or certificates of land use rights and rights to ownership of
houses and other property on land issued by competent regulatory authorities
via the method of land lease with annual rental payment (hereinafter referred
to as "land lessees”).
This regulation is applicable to land lessees who
are ineligible for exemption from or reduction in land rents, those whose
exemption or reduction periods have expired and those whose land rents are
reduced according to the regulations of land laws (Land Law and documents
elaborating Land Law) and other relevant laws.
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Article 3. Reduction in land rents
1. 30% reduction in land rents payable of 2023
shall be given to land lessees prescribed in Article 2 of this Decision; the reduction
shall apply to the land rents incurred before 2023 and late payment interests
thereon (if any).
2. The reduction in land rents prescribed in Clause
1 of this Article shall apply to the land rents payable of 2023 as prescribed
by laws. In case a land lessee is being given a reduction in land rents as
prescribed and/or a deduction of compensation and ground clearance from land
rents under regulations of laws on land rents, the 30% reduction shall apply to
the land rents payable (if any) after reduction or/and deduction (except for
land rents that have been reduced according to Decision No. 01/2023/QD-TTg
dated January 31, 2023 of the Prime Minister).
Article 4. Applications for land rent reduction
1. An application form for reduction in land rents of
2023 completed by the land lessee, using the Form in the Appendix enclosed
herewith.
The land lessee shall be responsible before law for
the truthfulness and accuracy of the information provided, the application form
and his/her eligibility for reduction in land rents according to regulations
herein.
2. Copies of the leasing decision or contract, or
certificate of land use rights and rights to ownership of house and other
properties on land issued by competent state authorities.
Article 5. Procedures for reduction in land
rents
1. A land lessee shall submit 01 application for
reduction in land rents (via an online method or in person or by post) to a tax
authority assigned to collect land rents, Economic Zone Management Board,
Hi-Tech Park Management Board or another agency as prescribed by laws on tax
administration from the effective date of this Decision to the end of March 31,
2024. The regulations in this Decision shall not be applicable to land lessees
who submit their applications after March 31, 2024.
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3. In case a regulatory authority discovers that a
land lessee is not eligible for land rent reduction after a land rent reduction
has been issued by a competent authority, the land lessee must return the
reduction granted plus (+) late payment interest thereon to the state budget as
prescribed by laws on tax administration.
4. If land rent reduction is granted by a competent
authority after the lessee has paid the land rent of 2023, the overpaid rent
shall be deducted from the land rent payable in the next period or the next
year as prescribed by laws on tax administration and other relevant laws. If
land rents will no longer be paid, the overpaid rent shall be offset or
refunded as prescribed by laws on tax administration and other relevant laws.
Article 6. Organization of implementation and
effect
1. This Decision comes into force from November 20,
2023.
2. The Ministry of Finance shall direct and
organize the implementation and handling of difficulties arising during the
implementation of this Decision.
3. Ministers, Heads of ministerial agencies, Heads
of Governmental agencies, Presidents of the People's Committees of provinces
and central-affiliated cities and relevant international finance organizations
shall inspect, promptly and strictly handle violations against regulations of
law (if any).
4. The People’s Committees of provinces and
central-affiliated cities are responsible for directing competent authorities
in their areas to be prompt to apply reduction in land rents as prescribed in
this Decision.
5. Ministers, Heads of Ministerial agencies, Heads
of Governmental agencies, Presidents of the People’s Committees of provinces
and central-affiliated cities and relevant enterprises, organizations,
households and individuals are responsible for the implementation of this
Decision./.
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PP. PRIME
MINISTER
DEPUTY PRIME MINISTER
Le Minh Khai
Appendix
(Enclosed with
Decision No. 25/2023/QD-TTg dated October 03, 2023 of the Prime Minister)
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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APPLICATION FORM
FOR REDUCTION IN LAND RENTS OF 2023
To: [Agency]……………………………………………………
[1] Taxpayer’s name: …………………………………………………………………………..
[02] Taxpayer identification number:
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[03] Address:…………………………………………………………………………..
[04] Phone number:……………………………………………………………………………
[05] Tax agent's name (if
any):.......................................................................................
[06] Taxpayer identification number:
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[07] Address of the leased area or plot of
land:…………………………………………………………………………..
- Leasing decision No...., date...month...year....
- Land lease No...., date...month...year....
- Certificates of land use rights and ownership of houses
and other assets on land No….., date..... month....... year.......
[8] Other relative information (if
any):……………………………………………………..
We certify that the above information that I have
provided on this form is true. I will be responsible before law for the
above-mentioned information.
TAX AGENT STAFF
Full name:……………..
Practicing certificate number: ....
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