The General Department of Taxation to implement land rent reduction in Vietnam in 2023 according to Decision 25/2023/QD-TTG

The General Department of Taxation to implement land rent reduction in Vietnam in 2023 according to Decision 25/2023/QD-TTG (Internet image)

Regarding this issue, LawNet would like to answer as follows:

On October 5, 2023, the General Department of Taxation issued Official Telegram 08/CD-TCT on implementing Decision 25/2023/QD-TTg dated October 3, 2023 of the Prime Minister on reducing land rent in 2023.

The General Department of Taxation to implement land rent reduction in Vietnam in 2023 according to Decision 25/2023/QD-TTG

In order to promptly implement the contents specified in Decision 25/2023/QD-TTg, the General Department of Taxation has requested to urgently carry out the following tasks:

- Tax authorities at all levels organize extensive and comprehensive propaganda of the land rent reduction policy as prescribed in Decision 25/2023/QD-TTg to organizations, units, businesses, households, individuals who are directly leasing land from the State according to the Land Lease Decision or Land Lease Contract or Certificate of Land Use Rights, House Ownership and Other Assets attached to land of a competent state agency in the form of annual land rent payment, specifically:

+ In each tax management area, tax authorities proactively coordinate with press agencies, radio stations, television stations, VCCI branches/representative offices, etc. to organize propaganda and dissemination of the contents of Decision 25/2023/QD-TTg.

+ Develop guidance documents for implementing Decision 25/2023/QD-TTg, post guidance documents on the website of the Department of Taxation, and send guidance documents via email to organizations, units, enterprises, households, and individuals directly leasing land from the state according to the Land Lease Decision, Land Lease Contract, or Certificate of land use rights, ownership of houses, and other assets attached to land of a competent state agency in the form of annual payment.

+ Propaganda information must be regular and continuous in many forms, ensuring taxpayers have access to and clearly understand the scope, subjects, deadlines, order, procedures, and benefits when implementing the policy of reducing land rent so that taxpayers can properly and promptly implement the state's support policy and remove financial difficulties for taxpayers.

- Processing applications for land rent reduction according to Decision 25/2023/QD-TTg.

Based on the dossier requesting a reduction of land rent in 2023 for the land tenant according to the provisions of Article 4 of Decision 25/2023/QD-TTg sent by the taxpayer, the managing tax agency determines the amount of land rent to be reduced and issues a Decision on land rent reduction according to the provisions of the law on land rent collection.

At the same time, summarize the situation of land rent reduction according to Decision 25/2023/QD-TTg in the province/city, update the land rent reduction information of taxpayers, the amount of land rent payable in 2023, and the equivalent late payment adjustment (if any) on the system.

In case the land tenant has paid the land rent for 2023, after the competent authority determines and decides to reduce the land rent, if there is an excess of land rent, the overpaid amount will be deducted from the land rent for the following period or the following year according to the provisions of the law on tax administration and other relevant laws.

In case there is no longer a period for paying land rent, the excess payment shall be offset or refunded in accordance with the provisions of the law on tax administration and other relevant laws.

- The head of the tax agency is responsible for assigning relevant departments within the agency to update, look up, review, and check records, and urging implementation according to the provisions of the law.

In cases where taxpayers are not eligible for land rent reduction according to regulations, notify the taxpayer to make payment according to current legal regulations on land rent (not implemented according to Decision 25/2023/QD-TTg).

- The Department of Taxation compiles a report on the implementation of Decision 25/2023/QD-TTg (according to the attached appendix/form), specifically: implementation status, reduced land rent amount, number of requested documents, number of reduced documents, number of outstanding documents (if any), reason for unresolved reduction, problems, and suggestions and recommendations (if any) to the Policy Department - General Department of Taxation, before April 30, 2024.

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