What are the documents required for a land rent reduction in 2023 in Vietnam? What are procedures for the land rent reduction in 2023 in Vietnam?

What are the documents required for a land rent reduction in 2023 in Vietnam?

Pursuant to Article 4 of Decision 25/2023/QĐ-TTg stipulating the application for a land rent reduction in 2023 as follows:

Application for a land rent reduction

1. A land rent reduction application form 2023 of the lessee according to the sample attached to this Decision.

The lessee is responsible before the law for the accuracy and completeness of the information and the land rent reduction request, ensuring that it meets the eligibility criteria for a land rent reduction as stipulated in this Decision.

2. A decision to lease land or a lease contract or a land use right certificate, the right to own a house and other attached property of the competent state agency (copy).

Therefore, the application for a land rent reduction in 2023 includes the following documents:

- A land rent reduction application form 2023.

- A decision to lease land or a lease contract or a land use right certificate, the right to own a house and other attached property of the competent state agency (copy).

What are procedures for the land rent reduction in 2023 in Vietnam?

Pursuant to Article 5 of Decision 25/2023/QĐ-TTg stipulating procedures for the land rent reduction in 2023 in Vietnam as follows:

Step 1: The lessee submits 1 application for a land rent reduction within the period from November 20, 2023 to March 31, 2024.

The form of submission of the application for a land rent reduction includes direct, electronic, and postal submission to the following agencies:

- Tax authorities responsible for collecting land rent.

- Management Boards of Economic Zones.

- Management Boards of High-Tech Zones.

- Other agencies as prescribed by the law on tax administration.

Note: The land rent reduction regulations in this Decision will not apply to cases where the lessee submits the application after March 31, 2024.

Step 2: Based on the application for a land rent reduction submitted by the lessee, no later than 30 days from the date of receipt of the complete and valid application, the competent authority will determine the amount of land rent to be reduced and issue a decision on the land rent reduction in accordance with the regulations on land rent collection and tax administration.

Step 3: The competent authority issues a decision on the land rent reduction in accordance with the regulations on land rent collection and tax administration.

- In the event that the lessee has been granted a land rent reduction decision by the competent authority in accordance with the provisions of Decision 25/2023/QĐ-TTg, but then the state management agency discovers through inspection and inspection that the lessee does not fall under the cases eligible for a land rent reduction, the lessee must repay the state budget the amount of land rent that has been reduced and late payment interest on the reduced amount in accordance with the regulations on tax law.

- In the event that the lessee has paid the land rent for the year 2023, if the competent authority determines and decides to reduce the land rent and there is an excess land rent, the excess land rent will be deducted from the land rent of the next period or the following year in accordance with the regulations on tax administration and other relevant laws.

If there are no subsequent land rent payment periods, the excess amount paid will be offset or refunded in accordance with the regulations on tax administration and other relevant laws.

What are cases of exemption from and reduction of land use levy or land rental in Vietnam?

Pursuant to Article 110 of the Law on Land in 2013, the exemption from and reduction of land use levy or land rental apply in the following cases:

- Using land for production and business purposes in sectors or geographical areas that are given investment preferences in accordance with the investment law, except for investment projects on construction of commercial houses;

- Using land for implementation of policies on houses and residential land for the people with meritorious services to the revolution, for poor households, for households and individuals of ethnic minorities living in areas with especially difficult socio-economic conditions, in bordering areas or on islands; using land for social housing construction in accordance with the housing law; residential land for people who have to be relocated when the State expropriates land due to the risks threatening humans life;

- Using agricultural land by households and individuals of ethnic minorities;

- Using land for construction of non-business facilities of public non-business organization;

- Using land for construction of infrastructure of airports, airfields and facilities to provide air services;

- Using land for construction of offices, drying grounds and warehouses; service facilities directly serving agriculture, forestry, aquaculture or salt production for agricultural cooperatives;

- Other cases as prescribed by the Government.

Best regards!