On August 10th ,2020, The Prime Minister issued Decision No. 22/2020/QD-TTg, whereby:
The applicable entities:
Enterprises, organizations, households and individuals who are directly leased the land by the Government’s competent agencies under Decisions or Contracts in the form of annual rental payment method must stop production and business activities for 15 days or more due to the impact of Covid-19 (hereinafter referred to as the land tenant).
The reduction level:
15% reduction on payable land rental fees in 2020 shall be applied for the land tenant who is specified in Article 2 of this Decision; and this reduction shall not be implemented for the amount of land rental arrears before 2020 as well as the corresponding late payment interests (if any).
These regulations are also applicable for the land tenant who engaged in many different business activities but only stops one business activity which is operating in the land or land parcel that is directly leased by the Government.
The dossiers for applying the reduction on land rental payment:
The proposal for applying the reduction on land rental payment in 2020 of the land tenant which is in compliance with the Form in the attached Appendix in this Decision.
The land rental Decision or Contract of the competent agency (copy).
The effect: This Decision shall take effect from the signing date.
