What are procedures and documentation for exemption and reduction of land rents and water surface rents in case investor executes a project for construction of housing for workers in Vietnam?

What are procedures and documentation for exemption and reduction of land rents and water surface rents in case investor executes a project for construction of housing for workers in Vietnam?

Pursuant to Clause 7, Article 59 of Circular 80/2021/TT-BTC stipulating procedures and documentation for exemption and reduction of land rents and water surface rents in case investor executes a project for construction of housing for workers as follows:

7. In case the investor executes a project for construction of housing for lease to workers on a piece of land leased out by the enterprise operating the infrastructure of an industrial zone or industrial complex (hereinafter referred to as "infrastructure-operating enterprise"), the application shall contain:

a) The application form No. 01/MGTH in Appendix I hereof prepared by the infrastructure-operating enterprise requesting exemption of rents for the area of land leased out to the investor in the worker housing project;

b) The application form No. 01/MGTH in Appendix I hereof prepared by the investor in the worker housing project which leases land from the infrastructure-operating enterprise;

c) Copies of the worker housing project which must be prepared, appraised and approved in accordance with investment and housing laws;

d) Copy of decision to approve the worker housing project as prescribed by law;

dd) Copy of the land lease contract between the investor in the worker housing project and the infrastructure-operating enterprise.

What are regulations on application for exemption of land rents/water surface rents payable in Vietnam?

Pursuant to Clause 5 of Article 59 of Circular 80/2021/TT-BTC stipulating an application for exemption of land rents/water surface rents payable by a farmer household, member of an agricultural cooperative according to regulations of the Government shall contain:

a) The application form No. 01/MGTH in Appendix I hereof;

b) Copy of the decision on lease of land/water surface or the contract for lease of land/water surface according to land laws;

c) Copies of documents proving the eligibility for exemption or reduction of land rents/water surface rents.

Best Regards!