The government officially reduced land rent by 30% - Photo: TAN LUC
Accordingly, the decree stipulates that the subjects eligible for land rent reduction in 2024 will include: Land users as defined in Article 4 of the 2024 Land Law, who are currently leasing land directly from the State under land lease decisions, land lease contracts, or certificates of land use rights and ownership of assets attached to the land issued by competent state agencies that are valid in 2024, in the form of annual land rent payments.
Which groups are eligible for exemptions/reductions?
In cases where, in 2024, land users had not completed the legal procedures regarding land but had completed them by the time they submitted their application for land rent reduction as stipulated, they are eligible for land rent reduction.
This regulation applies to both cases where the land user is not eligible for land rent exemption or reduction and the exemption or reduction period has expired, and cases where the land user is currently receiving land rent reduction according to the provisions of land law and other relevant laws.
In addition, those eligible for land rent reduction will also include the competent authority responsible for processing land rent reduction applications; and other relevant agencies, organizations, and individuals.
The decree stipulates a 30% reduction in land rent payable for the year 2024 for land users. The aforementioned reduction is calculated based on the land rent payable for 2024 as prescribed by law.
Applications submitted after July 31st will not be eligible for the discount.
No reduction will be applied to outstanding land rent from years prior to 2024 and late payment penalties. If the land user is already receiving a land rent reduction or a deduction for compensation and land clearance, the reduction will be calculated based on the land rent payable after the reduction or deduction has been applied.
Cases eligible for land rent reduction include applications for land rent reduction in 2024 from land users.
Land users are legally responsible for the truthfulness and accuracy of the information they provide and for their requests for land rent reduction, ensuring that the reduction is granted to the correct eligible parties as stipulated by regulations.
Land users can submit their applications directly, via postal service, electronically, or through other means to the tax authority or other agencies as prescribed by land law and tax management law from April 11th to July 31st.
Applications submitted after the above deadline will not be processed.
According to regulations, within no more than 30 days from the date of receiving the request for land rent reduction, the competent authority shall determine the amount of land rent to be reduced and issue a decision on the reduction.
In cases where land rent has been reduced but subsequent inspection reveals that the individual is no longer eligible for the reduction, the money must be returned to the state budget.
Tuoitre.vn
Source: https://tuoitre.vn/chinh-phu-chinh-thuc-giam-30-tien-thue-dat-ap-dung-don-de-nghi-truoc-31-7-20250412180933791.htm
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