Legal Counselling

Vietnam: Application for exemption from land rent during capital construction

09:15, 03/01/2018

Decree No. 123/2017/ND-CP of Vietnam’s Government provides amendments to certain articles of Decrees on collection of land levy, land rent and water surface rent.

According to Decree No. 123/2017/ND-CP of Vietnam’s Government, an application for exemption from land rent during capital construction consists of:

- A written request specifying area of rented land, land lease term, reasons and duration of the exemption;

- A copy of either of the investment certificate, investment license, investment registration certificate or decision on investment (except for the cases where issuance of such documents are not required according to regulations of law on investment);

- A copy of the project approved according to regulations of law on investment (except for the cases where issuance of the investment certificate, investment license, investment registration certificate or decision on investment is required);

- A copy of the decision on approval for the project;

- A copy of the decision on land lease made by a competent state authority.

The land lessee shall submit an application for remission of land rent to the tax collector in person or to the application-receiving authority.

View more details at Decree No. 123/2017/ND-CP of Vietnam’s Government, effective from January 01, 2018.

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