Exemption of land rent during basic construction

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On May 9, 2024, the General Department of Taxation issued Official Letter No. 1930/TCT-CS on difficulties in exempting land rent during basic construction.

Based on legal regulations, in case the Investment Certificate or Investment License or Investment Registration Certificate or Investment Policy Decision issued by the competent authority for the first time as prescribed by law has recorded the basic construction time (project implementation schedule), the tax authority shall base on the Investment Certificate, Investment License, Investment Registration Certificate to issue a decision to exempt land rent for each project but not more than 03 years from the date of the land lease decision. The Provincial Tax Department is requested to coordinate with the relevant agencies in the province to review the land leasing for the implementation of the investment project to construct and operate the infrastructure of Industrial Zone No. 03, ensuring compliance with the Land Law 2013.


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