Exemption of Land Lease for Financially Autonomous Public Non-Business Units

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On June 7, 2024, the General Department of Taxation issued Official Letter No. 2444/TCT-CS regarding land rent policies for public non-business units.

According to the provisions of the 2013 Land Law (Point e, Clause 1, Article 56), the State leases land to financially autonomous public non-business units. The time for calculating land rent is when the State issues a decision to lease the land (Clause 3, Article 108 of the 2013 Land Law) and exempts land rent for the construction of public service facilities by public non-business organizations (Point d, Clause 1, Article 110 of the 2013 Land Law).

However, the 2013 Land Law does not specifically stipulate the time to determine financial obligations for land rent in cases where the time of "recognition as a financially autonomous public non-business unit and required to lease land" differs from the time the "State issues the decision to lease land,"


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