On June 7, 2024, the General Department of Taxation issued Official Letter No. 2443/TCT-CS regarding difficulties in implementing the reduction of land rent under Decision No. 25/2023/QD-TTg.
The General Department of Taxation provided the following opinions on this matter:
Based on legal provisions, the application of land rent reduction under Decision No. 25/2023/QD-TTg of the Prime Minister is only applicable to organizations, units, enterprises, households, and individuals who are directly leased land by the State pursuant to a Decision, Land Lease Contract, or Certificate of Land Use Rights, House Ownership, and Other Assets Attached to Land issued by a competent state authority in the form of annual land rent payment. Decision No. 25/2023/QD-TTg dated October 3, 2023, by the Prime Minister, takes effect from November 20, 2023. Therefore, the eligibility assessment must be based on the effective date of Decision No. 25/2023/QD-TTg. Consequently, if the land lease term has expired as of the effective date of Decision No. 25/2023/QD-TTg, the case does not fall within the scope of this Decision by the Prime Minister.
