Instructions on reducing land rent according to Decision 25 of the Prime Minister in 2023 in Vietnam

Instructions on reducing land rent according to Decision 25 of the Prime Minister in 2023 in Vietnam

To implement the provisions of Official Telegram 25/2023/QĐ-TTg of the Prime Minister, the General Department of Taxation provides guidance on reducing land rent in 2023 as follows:

- Based on the application for land rent reduction in 2023 submitted by the tenant, the tax authority will:

+ Determine the amount of land rent to be reduced and issue a Decision on land rent reduction in accordance with the provisions of the law on land rent collection.

+ Summarize the situation of land rent reduction according to Decision 25/2023/QĐ-TTg in the province/city, update the information on land rent reduction of taxpayers, the amount of land rent to be paid in 2023 and adjust the corresponding late payment fee (if any) on the system.

In case the tenant has paid the land rent for 2023, after the competent authority has determined and decided to reduce the land rent, there is an excess of land rent, the amount of land rent that has been paid in excess will be deducted from the land rent of the next period or the next year according to the provisions of the law on tax management and other relevant laws.

In case there is no next land rent payment period, the excess amount will be offset or refunded according to the provisions of the law on tax management and other relevant laws.

In addition, the General Department of Taxation must also urgently carry out the following tasks:

- At each tax management area, the tax authority will proactively cooperate with news agencies, radio stations, television stations, branches/representative offices of VCCI, etc. to organize propaganda and dissemination of the contents of Decision 25/2023/QĐ-TTg.

- Develop guidance materials on implementing Decision 25/2023/QĐ-TTg, post the guidance materials on the website of the Tax Department and send the guidance materials via email to organizations, units, businesses, households, and individuals who are directly leased by the State according to the Decision to lease land or Land lease contract or Land use certificate, ownership of houses and other attached properties of the competent state authority under the form of annual payment.

- Information and propaganda must be frequent and continuous in many forms, ensuring that taxpayers can access and understand clearly the scope, objects, deadlines, procedures, and rights when implementing the land rent reduction policy so that taxpayers can implement it correctly and promptly. the government's support policy, to address financial.

Instructions on reducing land rent according to Decision 25 of the Prime Minister in 2023 in Vietnam - Source: Internet

What documents are included in the land rent reduction application in 2023 inVietnam?

According to Article 4 of Decision 25/2023/QĐ-TTg, the land rent reduction application in 2023 includes the following documents:

- Application for land rent reduction in 2023 of the tenant according to the Form in the Appendix attached to Decision 25/2023/QĐ-TTg.

The tenant is responsible before the law for the accuracy and accuracy of the information and the request to reduce the land rent, ensuring that it is in accordance with the subject of the land rent reduction according to the provisions of this Decision.

- Decision to lease land or Land lease contract or Land use certificate, ownership of houses and other attached properties of the competent state authority (photocopy).

What is the deadline for submitting land rent reduction application in 2023 in vietnam?

According to Article 5 of Decision 25/2023/QĐ-TTg, the procedures for reducing land rent are as follows:

Procedures for reducing land rent

1. The tenant shall submit 01 set of application for land rent reduction (by one of the following methods: In person, electronically, by mail) to the tax authority responsible for collecting land rent, the Management Board of Economic Zones, the Management Board of High-tech Zones, or other agencies as prescribed by the law on tax management from the effective date of this Decision to March 31, 2024. The land rent reduction under this Decision shall not be applied to cases where the tenant submits the application after March 31, 2024.

2. Based on the application for land rent reduction submitted by the tenant under the provisions of Clause 1 of this Article; within 30 days from the date of receiving the complete and valid dossier as prescribed in Article 4 of this Decision, the competent authority shall determine the amount of land rent to be reduced and issue a Decision on land rent reduction in accordance with the provisions of the law on land rent collection and the law on tax management.

3. In case the tenant has been granted a decision on land rent reduction by the competent authority according to the provisions of this Decision, but then the state management agency discovers through inspection, inspection that the tenant does not belong to the case of land rent reduction according to the provisions of this Decision, the tenant shall refund the state budget the amount of land rent that has been reduced and the late payment fee calculated on the amount that has been reduced in accordance with the provisions of the law on tax management.

4. In case the tenant has paid the land rent for the year 2023, after the competent authority determines and decides to reduce the land rent, there is an excess of land rent, the amount of land rent that has been paid in excess will be deducted from the land rent of the next period or the next year in accordance with the provisions of the law on tax management and other relevant laws; in case there is no next land rent payment period, the excess amount will be offset or refunded in accordance with the provisions of the law on tax management and other relevant laws.

Therefore, those who request to reduce land rent must submit the application before March 31, 2024. After March 31, 2024, if you submit the application, it will not be processed for land rent reduction.

Best regards!