Reduce financial burden
Decree 230 of the Government is considered to be highly comprehensive and fundamentally different from previous exemption and reduction policies. Accordingly, the 30% reduction in land rent in 2025 applies to all land renters paying annually, regardless of industry, field or legal status. Enterprises, business households, cooperatives, land users who have not completed legal documents, even those whose preferential period has expired, are eligible to benefit. The reduction is calculated directly on the amount of land rent payable in 2025 according to the tax authority's notice, not applicable to old debts, late payment fees or the reduced portion in 2024.
 |
Brick factory of Clever Joint Stock Company, Nam Duong commune. |
Not only providing financial support, Decree 230 also improves administrative processes, shortens procedures, and creates maximum convenience for taxpayers to access quickly, saving time and costs. The Tax Department assessed that this policy is simple to implement, brings immediate effects, helps the business community and people reduce costs, creates a positive mentality, encourages investment, maintains production and business, thereby contributing to increasing sustainable budget revenue.
| According to statistics from Bac Ninh Provincial Tax Department, in 2025, the whole province is estimated to have more than 1,350 businesses and individuals reduced by 30% of land rent, with a total amount of about 152 billion VND. This is considered an indirect fiscal stimulus package: the State accepts a short-term reduction in budget revenue in exchange for stable production, maintaining growth and creating more sustainable revenue sources. |
As soon as the Decree took effect, the Tax Department of Bac Ninh province promoted propaganda through many channels: Mass media, electronic information portals, Facebook, Zalo, email...; at the same time, organized conferences to disseminate policies and dialogue with taxpayers. Thanks to that, many businesses promptly grasped and submitted documents requesting land rent reduction. Ms. Pham Thi Lam, Deputy Director of Clever Joint Stock Company (Nam Duong commune) said: "The unit rents more than 49,000 m² of land to produce tunnel bricks. On average, each year, the Company has to pay nearly 65 million VND in land rent. Recently, the Tax officers of Base 7 informed and guided the Company to make documents to reduce land rent according to Decree 230, the Company has received a reduction of nearly 20 million VND. Although the amount is not large, this is an encouragement, we feel the attention of the State, and feel secure in our operations". Many other businesses also share the same excitement because Decree 230 has helped them reduce part of the financial burden from land rent to reinvest in production and business.
Simple and transparent procedures
According to Mr. Tran Van Dai, Head of the Department of Personal Tax, Business Household Tax and Other Taxes (Bac Ninh Province Tax), the procedure for enjoying incentives is very short. Taxpayers only need to fill out the form requesting a reduction in land rent in 2025 and send it to the tax authority. The application will be processed within 30 days from the date of full receipt, ensuring publicity, transparency, and no backlog.
 |
Tax officers grasp the production situation at Thien Phuc Bac Giang Limited Liability Company (Viet Yen ward). |
Notably, the investors of infrastructure of industrial parks and clusters are also responsible for allocating the reduced land rent to sub-leasing enterprises according to the area ratio within 30 days. This regulation aims to protect the interests of direct production enterprises, ensuring that the policy goes to the right subjects, reduces correctly and reduces sufficiently. The representative of the investor of Dong Tho Industrial Cluster said: "Dong Tho Industrial Cluster has an area of 48 hectares with more than 30 operating enterprises. Recently, following the guidance of the Tax officer, we have made a request to reduce land rent in 2025 and sent it to the tax authority, the procedure is quite simple. It is expected that after the decision to reduce, we will allocate the reduced land rent to sub-leasing enterprises according to the area ratio in accordance with regulations".
According to statistics from Bac Ninh Provincial Tax Department, in 2025, the whole province is estimated to have more than 1,350 businesses and individuals receive a 30% reduction in land rent, with a total amount of about 152 billion VND. This is considered an indirect fiscal stimulus package: the State accepts a short-term reduction in budget revenue in exchange for stable production, maintaining growth and creating more sustainable revenue sources.
Up to now, most of the cases eligible for land rent reduction have submitted their applications and have been received and processed by the Tax Department in accordance with regulations. Some remaining applications were mainly submitted late by businesses at the end of November. The Tax Department is focusing on human resources to quickly resolve them, ensuring legitimate and timely benefits for those who are entitled to incentives. At the same time, the Tax Department is also closely monitoring the implementation, preventing the situation of taking advantage of the policy to delay old debts.
Decree 230 is considered an important step in supporting the business community, contributing to unlocking resources and creating momentum for sustainable socio-economic development. With the spirit of companionship, the Bac Ninh Tax Department is committed to bringing policies to the right subjects quickly, promptly, and to the right beneficiaries, so that incentives truly become a driving force for promoting production and business.
Source: https://baobacninhtv.vn/giam-tien-thue-dat-them-nguon-luc-dau-tu-cho-san-xuat-kinh-doanh-postid432209.bbg
Comment (0)