On March 13, 2024, the General Department of Taxation issued Official Dispatch No. 949/TCT-CS explaining the problems in implementing land rent reduction in 2023 according to Decision No. 25/2023/QD-TTg.
Pursuant to Article 2, Article 3, Article 4, Article 5 of Decision No. 25/2023/QD-TTg dated October 3, 2023 of the Prime Minister
- In case an organization, unit, business, household or individual is directly leasing land from the State according to a Decision or Contract or Certificate of land use rights, ownership of houses and other assets attached to land of a competent state agency in the form of land lease with annual payments and the land lessee submits a request for land rent reduction. The dossier includes the tenant's 2023 land rent reduction request according to the Form, Land Lease Decision or Land Lease Contract or Certificate of land use rights, ownership of houses and other assets attached to the land. Land of a competent state agency (copy).
- The reduction in land rent in 2023 as prescribed in Article 3 of Decision No. 25/2023/QD-TTg is 30%. In case the land tenant is receiving a reduction in land rent according to regulations or/and deduction of compensation and site clearance according to the law on land rent, the 30% reduction in land rent is calculated on the amount of land rent. Land rent payable (if any) after being reduced or/and deducted according to the provisions of law.
- In case the unit price stabilization period expires but the contract has not been adjusted, the Tax Department will base on the amount payable recorded on the Land Rent Collection Notice of 2023 to determine the amount of land rent reduction according to regulations. under the law. If there is a notice of adjustment to the amount of land rent payable in 2023, the Tax Department will make adjustments to ensure the correct determination of the reduced land rent amount according to the provisions of Decree No. 25/2023/QD-TTg
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