Reducing land rental in 2020 for those affected by Covid 2019 epidemic
15:12 03/09/2020
On August 10, 2020, the Prime Minister signed, issued and validated the Decision No. 22/2020/QD-TTg on the reduction of land rental in 2020 for those affected by the Covid-19 epidemic under the Government’s Resolution No. 84/NQ-CP dated May 29, 2020.

The subjects of application are enterprises, organizations, households and individuals that are directly leased land by the State according to the Decisions or Contracts of competent State agency in the form of annual land rental payment, who have to suspend production and business activities for 15 days or more due to the effect of Covid-19 epidemic.

Land rental reduction rate: Reduce 15% of land rental to be paid in 2020 for the above-mentioned land lessee. This regulation also applies to the cases where the land lessee has many different production and business activities but only suspends one production and business activity in the land parcel, land plot directly leased by the State.

Land rental reduction dossier includes: Request for land rental reduction in 2020 (under the form). The land lessees bear responsibility to the law for the truthfulness and accuracy of their information and request for land rental reduction, ensuring that the right person is entitled to land rental reduction. The Land lease decision or Land lease contract of the competent State agency (copy).

Order and procedures for land rental reduction: The land lessee shall submit 01 set of dossier of request for land rental reduction (electronically or otherwise) to the tax authority, the Management Board of Economic Zone, the Management Board of Hi-tech Zone or other agencies in accordance with the regulations of the law from August 10, 2020 until the end of December 31, 2020. Based on the dossier of land rental reduction, within 20 days from the date of receipt of complete and valid dossier, the competent agency shall determine the land rental amount to be reduced and issue the Land rental reduction decision in accordance with the regulations of the law on land rental collection. In case the land lessee has been decided by the competent agency to reduce the land rental in accordance with the regulations of the Decision No. 22/2020/QD-TTg but later discovered through inspection and examination that the land lessee is not eligible for reduction of land rental as regulated, the land lessee must repay to the state budget the reduced land rental and the late payment interest calculated on the reduced amount in accordance with the regulations of the law on tax management. In case the land lessee has paid the land rental in 2020 but after the competent authority determines and decides to reduce the land rental, there is an excess of land rental, the overpaid amount may be deducted from the land rental of the following period or the following year according to the regulations of the law on tax management and other relevant laws; in case there is no longer the period for the next land rental payment, the overpaid amount shall be offset or refunded in accordance with the regulations of the law on tax management and other relevant laws.

By Nguyen Van Hau
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