Is the waste collection company exempt from land rent?

According to the provisions of Article 110 of the 2013 Land Law, the cases of exemption and reduction of land levy and land rent are stipulated as follows:

- Exemption and reduction of land levy and land rent is implemented in the following cases:

+ Use of land for production and business purposes in the fields of investment incentives or areas with investment incentives as prescribed by laws on investment, except for commercial housing construction projects;

+ Use of land to implement housing policies, homestead land for people with meritorious services to the revolution, poor households; households and individuals who are ethnic minorities in areas with exceptionally difficult socio-economic conditions, border areas, and islands; use of land to construct social housing as prescribed by housing law; homestead land for people who must relocate when the State recovers land due to the risk of threatening human life;

+ Use of agricultural production land for households and individuals who are ethnic minorities;

+ Use of land to build non-profit public service projects of public service organizations;

+ Land used for building infrastructure of airports and airfields; land used for building facilities and works to provide aviation services;

+ Use of land as a site for constructing office buildings, drying yards, warehouses; constructing service facilities directly serving agricultural, forestry, aquaculture, and salt production for agricultural cooperatives;

+ Other cases as prescribed by the Government of Vietnam.

- The Government of Vietnam provides detailed regulations on this Article.

Thus, according to the above provisions, your company does not fall under the cases eligible for land rent exemption or reduction.

Sincerely!