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THE
PRIME MINISTER
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No.
2093/QD-TTg
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Hanoi,
November 23, 2011
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DECISION
REDUCING
LAND RENTS FOR SOME ECONOMIC ORGANIZATIONS IN 2011-2012
THE PRIME MINISTER
Pursuant to the December 25,
2001 Law on Organization of the Government;
Pursuant to the November 29,
2006 Law on Tax Administration;
Pursuant to the Government’s
Decree No. 142/2005/ND-CP of November 14, 2005, on collection of land rents and
water surface rents;
Pursuant to the Government’s
Decree No. 121/2010/ND-CP of December 30, 2010, amending and supplementing a
number of articles of the Government’s Decree No. 142/2005/ND-CP of November
14, 2005, on collection of land rents and water surface rents;
At the proposal of the
Minister of Finance,
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Article 1. To reduce in
2011-2012 50% of land rents for economic organizations operating in the
manufacture sector (excluding trading and service organizations) which are
renting land with annual rent payment and must in 2011-2012 determine land rent
rates under the Government’s Decree No. 121/2010/ND-CP of December 30, 2010,
amending and supplementing a number of articles of the Government’s Decree No.
142/2005/ND-CP of November 14, 2005, on collection of land rents and water
surface rents, if they fully satisfy the conditions specified in Article 2 of
this Decree. These organizations include:
- Economic organizations that
are due to re-determine land rent rates for a new stabilization period;
- Economic organizations whose
land rent exemption duration expires and are due to determine payable land
rents;
- Economic organizations that
used land before March 1, 2011, are temporarily paying land rents but must
determine payable land rents as from March 1, 2011.
After being reduced under this
Article, the land rent amount must not be lower than the payable amount for
2010 (with the same land use purpose and area calculated for rent payment). If
the land rent amount after reduction is still double those payable for 2010, an
economic organization may enjoy another reduction for 2011-2012 at a level
double the payable amount for 2010.
Article 2. Conditions for
enjoying land rent reduction
1. Using leased land for proper
purposes under the land law.
2. Having the land rent amount
re-determined under the Government’s Decree No. 121/2010/ND-CP of December 30,
2010, double the payable land rent amount for 2010 or higher (with the same
land use purpose and area calculated for rent payment).
Article 3. Pursuant to
Articles 1 and 2 of this Decision, to assign chairpersons of provincial-level
People’s Committees to reduce land rents according to the Government’s Decrees
No. 142/2005/ND-CP of November 14, 2005, and No. 121/2010/ND-CP of December 30,
2010, and this Decision.
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Article 4. In case
economic organizations operating in the manufacture sector (excluding trading
and service organizations) have signed land lease contracts with competent
state agencies under the law on collection of land rents, which specify payable
annual land rents, they shall pay rents under these contracts.
Article 5. Implementation
provisions
1. This Decision takes effect on
the date of its signing.
2. The Ministry of Finance shall
guide this Decision.
3. Ministers, heads of
ministerial-level agencies, heads of government- attached agencies and
chairpersons of provincial-level People’s Committees shall implement this
Decision.-
PRIME
MINISTER
Nguyen Tan Dung