Instructions for writing an application for reduction of land rent and water surface rent in Vietnam in 2022? How much is the reduction in land rent and water surface rent in 2022?
In which case to collect land rent and water surface rent in Vietnam?
According to the provisions of Article 1 of Decree 46/2014/ND-CP of Vietnam, the cases of collection of land rent and water surface rent include:
- Land leased from the State including land on the surface and the underground portions of the aboveground constructions under the regulations of the Law on Land.
- Land leased for the State for building underground constructions serving business purposes other than the underground portions of aboveground constructions under the regulations of the Law on Land.
- Rights to enjoyment of land of the land users liable to the land rents recognized by the State.
- Land lease terms of the land renters liable to the land rent extended by the State.
- Switch from land allocation by the State before the effective date of the Law on Land (July 01, 2014) to land leased from the State.
- Water surface leased from the State.
Instructions for writing an application for reduction of land rent and water surface rent in Vietnam in 2022? How much is the reduction in land rent and water surface rent in 2022?
How much is the reduction in land rent and water surface rent in Vietnam in 2022?
Pursuant to Article 3 of Decision 01/2023/QD-TTg in 2023, the reductions in land rent and water surface rent in 2022 are prescribed as follows:
(1) Reduction of 30% of land rent and water surface rent payable in 2022 for land and water surface renters specified in Article 2 of Decision 01/2023/QD-TTg in 2023; 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.
Instructions for writing an application for reduction of land rent and water surface rent in Vietnam in 2022?
The application form for land and water surface rent reduction in 2022 of land and water surface renters, made according to the Form in the Appendix issued with Decision 01/2023/QD-TTg as follows:
Download the application form for reduction of land rent and water surface rent in 2022: here
Instructions on how to write an application form for reduction of land rent and water surface rent in 2022
- Section Dear: Fill in the full name of the agency that collects land rent and water surface rent
- (1): Specify the full name of the taxpayer (the same person who applied for the reduction of land rent and water surface rent in 2022), Example: Nguyen Van A
- (2): Enter the exact code of the land and water surface tenants
- (3): Enter the current address of the taxpayer correctly
- (4): Taxpayer's phone number to facilitate contact if needed
- (5): Specify the name of the tax agent (if any):
Tax agent means an enterprise or branch of an enterprise that satisfies all conditions and is granted a certificate of eligibility to provide tax procedure services.
- (6): Enter the tax agent's tax identification number correctly
- (7): Accurately write the address of the leased area, land plot/rented water surface area, in which attention should be paid to the following contents:
+ Decision number, date of making Decision on land lease/water surface lease
+ Contract number, date of making Land lease/water surface lease contract
Certificate number, date of issuance of the Certificate of land use rights, ownership of houses and other land-attached assets
(8): Write down relevant information about the lease of land, rent of water surface or add specific information about the address of the leased area, land plot/rented water surface area.
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 of land rent, rent water surface according to the provisions of Decision 01/2023/QD-TTg.
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