On May 20, 2024, the General Department of Taxation issued Official Dispatch 2128/TCT-CS 2024 on answering land rental policies.
Pursuant to the 2013 Land Law, Decree No. 46/2014/ND-CP dated May 15, 2014 of the Government on land rent and water surface rent collection, Decree No. 123/2017/ND-CP dated May 14 /November 2017 of the Government amending and supplementing a number of articles of Decrees regulating the collection of land use fees, collection of land rent, and regulated water surface rent, in cases where economic organizations (land users) is leased land by the Provincial People's Committee but the land use term has expired but is using the land for purposes subject to land lease according to the provisions of the Land Law, then collect land rent according to the provisions of Clause 2, Article 8 and Clause 3, Article 9, Decree No. 46/2014/ND-CP of the Government. The land rent unit price used to calculate the annual land rent payable is not stable according to the provisions of Clause 4, Article 14 of Decree No. 46/2014/ND-CP of the Government.
In cases where the land user voluntarily returns the land because there is no longer a need to use it but the competent state agency is late in issuing a land recovery decision, the land rent is not required from the time of the written request for land payment until the competent state agency issues a decision to recover land according to the provisions of land law. Organizations and individuals must pay all financial obligations regarding land rent (including late payment interest, if any) by the time of the written request for voluntary return of land according to the provisions of land law according to regulations. Clause 3, Article 3 of Decree No. 123/2017/ND-CP of the Government.
