What is the application for reduction of land rent and water surface rent in Vietnam in 2022 for subjects affected by the Covid-19?
- What is the application for reduction of land rent and water surface rent in Vietnam in 2022 for subjects affected by the Covid-19?
- What are the procedures for reduction of land rent and water surface rent for subjects affected by the Covid-19?
- What is the reduction in land rent and water surface rent in 2022 for subjects affected by the Covid-19?
What is the application for reduction of land rent and water surface rent in Vietnam in 2022 for subjects affected by the Covid-19?
Pursuant to Article 4 of Decision 01/2023/QD-TTg stipulating the application for reduction of land rent and water surface rent in 2022 for subjects affected by the Covid-19, including:
- A written request for reduction of land rent or water surface rent in 2022 of land and water surface renters, made according to the form in the Appendix issued together with Decision 01/2023/QD-TTg.
- A decision on land lease, water surface lease or Land lease, water surface lease or Certificate of land use rights, ownership of houses and other land-attached assets, issued by a competent state agency).
Note: Land and water surface tenants are responsible before law for the truthfulness and accuracy of information and request a reduction in their land and water surface rents, ensuring that the right subjects are entitled to reduction land rent and rent water surface according to the provisions of Decision 01/2023/QD-TTg.
What is the application for reduction of land rent and water surface rent in Vietnam in 2022 for subjects affected by the Covid-19?
What are the procedures for reduction of land rent and water surface rent for subjects affected by the Covid-19?
Pursuant to Article 5 of Decision 01/2023/QD-TTg stipulating the order and procedures for reducing land and water surface rents for subjects affected by the Covid-19 as follows:
- Land and water surface tenants shall submit 01 application for reduction of land rent or water surface rent (by electronic or other methods) to the tax agency, Economic Zone Management Board, Hi-Tech Zone Management Board, other agencies as prescribed by law from the effective date of Decision 01/2023/QD-TTg until the end of March 31, 2023.
The reduction of land and water surface rents as prescribed in this Decision shall not be applied to land and water surface renters who submit their application after March 31, 2023.
- Pursuant to the application for reduction of land rent or water surface rent submitted by land or water surface renters under Clause 1, Article 5 of Decision 01/2023/QD-TTg; within 30 days from the date of receipt of a complete and valid dossier as prescribed in Article 4 of Decision 01/2023/QD-TTg, the competent authority shall determine the reduced land and water surface rent and issue a Decision decide to reduce land rent and water surface rent according to the provisions of the law on collection of land rent and water surface rent and the law on tax administration.
- In case the land or water surface renter has been decided by a competent authority to reduce the land rent or water surface rent according to the provisions of Article 5 of Decision 01/2023/QD-TTg, but then the house management agency If the country finds out through inspection and examination that the lessee of land or water surface rent is not eligible for reduction of land rent or water surface rent as prescribed in Article 5 of Decision 01/2023/QD-TTg, the land renters, water surface renters must refund to the state budget the reduced land and water surface rents and late payment interest calculated on the reduced amounts in accordance with the law on tax administration.
- In case the land or water surface lessee has paid the land rent or water surface rent for 2022, but after the competent authority determines and decides to reduce the land rent or water surface rent, an excess of land rent arises. , water surface rent, the overpaid amount may be deducted from the land rent or water surface rent of the following period or the year following the provisions of the law on tax administration and other relevant laws;
In case there is no longer a period to pay the next land rent or water surface rent, the overpaid amount shall be cleared or refunded according to the provisions of the law on tax administration and other relevant laws.
What is the reduction in land rent and water surface rent in 2022 for subjects affected by the Covid-19?
Pursuant to Clause 1, Article 3 of Decision 01/2023/QD-TTg guiding as follows:
Reduction of land rent and water surface rent
1. A 30% reduction in payable land and water surface rents in 2022 for land and water surface renters specified in Article 2 of this Decision; do not reduce the amount of land rent, water surface rent owed in the years before 2022 and late payment interest (if any).
2. The reduction in land and water surface rents specified in Clause 1 of this Article is calculated on the payable land and water surface rents of 2022 in accordance with law. In case the land or water surface lessee is entitled to a reduction in land rent or water surface rent according to regulations and/or deduction of compensation and ground clearance in accordance with the law on land rent and water surface rent, 30% reduction of land rent, water surface rent is calculated on the payable land rent or water surface rent (if any) after the reduction and/or deduction as prescribed by law.
Thus, according to the above regulations, 30% of the land rent and water surface rent payable by 2022 will be reduced for people affected by the Covid-19.
Nguyễn Thị Hồng Nhung
