Organizations, units, businesses, households, and individuals that are directly leasing land from the State in the form of annual land rental payments will receive a 30% reduction in land rent in 2021.
The Prime Minister has promulgated Decision No. 27/2021/QD-TTg on reducing land rent in 2021 for subjects affected by the COVID-19 epidemic.
Subjects of application are organizations, units, enterprises, households, and individuals that are being directly leased land by the State under a decision or contract of a competent state agency in the form of land rental payment every year (land tenant).
This provision applies both to the case where the tenant is not eligible for land rent exemption or reduction and the land renter is receiving a reduction in land rent according to the provisions of the land law and other relevant laws.
According to the Decision, a 30% reduction in the land rent payable by 2021 for the land tenant specified above; no reduction on the amount of land rent owed in the years before 2021 and late payment (if any).
The reduction of land rent specified above is calculated on the amount of land rent payable in 2021 as prescribed by law. In case the land tenant is receiving a reduction in land rent as prescribed, the reduction of 30% of the land rent shall be calculated on the amount of land rent payable after it has been reduced following the law.
A dossier of land rent reduction includes The land tenant's request for land rent reduction in 2021, made according to the Form in the Appendix issued with this Decision.
Land tenants are responsible before law for the truthfulness and accuracy of their information and request for reduction of land rent, ensuring that the right subjects are entitled to land rent reduction as prescribed.
The land lease decision or the land lease contract of the competent state agency (copy).
Order and procedures for reducing land rent.
The land tenant shall submit a set of dossiers requesting a reduction in land rent (electronically or otherwise) to tax authorities, the Management Board of economic zones, the Management Board of hi-tech parks, other agencies as prescribed by law from September 25, 2021, to December 31, 2021; in case of submission of dossiers from January 1, 2022, onwards, land rent shall not be reduced as prescribed.
According to the land rent reduction dossier submitted by the land tenant according to regulations; within 30 days from the date of receipt of a complete and valid dossier as prescribed, the competent authority shall determine the reduced land rent amount and issue a decision on land rent reduction according to the provisions of the law on land rent collection.
In case the land renter has been decided by a competent agency to reduce the land rent according to the provisions of this Decision, but then the State management agency discovers thorough inspection and examination that the land tenant is not in the If the land rent is reduced according to the provisions of this Decision, the lessee must refund the reduced land rent to the state budget and the late payment interest calculated on the reduced amount according to the provisions of the law on tax administration.
In case the land renter has paid the land rent for 2021, but after the competent authority determines and decides to reduce the land rent, there is an excess of the land rent, the overpaid amount shall be deducted from the land rent of the land renter. next period or the year following the provisions of the law on tax administration and other relevant laws; in case there is no longer a period to pay the next land rent, the overpaid amount shall be cleared or refunded according to the provisions of the law on tax administration and other relevant laws.
Collected from source
Huyen Chau
