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Announcement of Decision on Land Rent Reduction in 2023
According to Decision 25/2023/QD -TTg of the Prime Minister, until March 31, 2024, the application for land rent reduction in 2023 will end.
A/ Subjects of application
1. Organizations, units, businesses, households, and individuals that are directly leasing land from the State, have the right to own houses and other assets attached to land from competent state agencies under form of land lease with annual payment (hereinafter referred to as land lessee).
2. Competent authority to handle land rent reduction applications.
B/ Land rent reduction
30% reduction in land rent payable (revenue generated) in 2023.
C/ Land rent reduction documents
1. Application for land rent reduction in 2023.
2. Land lease decision or Land lease contract or Certificate of land use rights.
D/ Order and procedures for reducing land rent
1. The land tenant submits 01 set of documents to request land rent reduction (valid until March 31, 2024).
2. Based on the land rent reduction application submitted by the land tenant (no more than 30 days from the date of receipt of complete and valid documents).
3. Land renters who are not eligible for reduction must repay the reduced land rent to the state budget.
4. In case the land tenant has paid the land rent for 2023 and there is an excess of land rent, the overpaid amount can be deducted from the land rent of the next period.
E/ Implementation organization and enforcement effect
1. This Decision takes effect from November 20, 2023.
2. The Ministry of Finance is responsible for directing, organizing implementation and handling problems arising during the implementation of this Decision.
3. Ministers, Heads of ministerial-level agencies, Heads of Government agencies, Chairmen of People's Committees of provinces and centrally-run cities shall organize inspection, examination, and timely and strict handling Prove violations in accordance with the provisions of law (if any).
4. People's Committees of provinces and centrally run cities are responsible for directing local functional agencies to urgently implement land rent reduction according to the provisions of this Decision.
5. Ministers, Heads of ministerial-level agencies, Heads of Government agencies, Chairmen of People's Committees of provinces and centrally-run cities and businesses, organizations, households and individuals have concerned are responsible for implementing this Decision.
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