On January 31, 2023, the Prime Minister issued Decision No. 01/2023/QD-TTg dated January 31, 2023 on the reduction of land and water surface rents in 2022 for affected subjects by the Covid-19 epidemic, according to which:
Reduce 30% of land rent and water surface rent payable in 2022 for:
- Organizations, units, enterprises, households and individuals that are directly leased land or water surface by the State under a Decision or Contract or Certificate of land use rights, ownership of houses and other property attached to the land of competent state agencies in the form of annual payment of land and water surface rents (hereinafter referred to as land and water surface renters).
- This regulation applies to both land and water surface renters who are not eligible for land rent exemption or reduction, and land and water surface renters who are receiving a reduction in land rent or water surface rent according to regulations of the law on land (Land and documents detailing the Land Law) and other relevant laws.
No reduction is made on the outstanding land and water surface rents of the years before 2022 and late payment interest (if any).
Land and water surface renters shall submit dossiers of request for reduction of land or water surface rents to tax authorities, Economic Zone Management Boards, Hi-Tech Park Management Boards, and other agencies as prescribed by law by the end of March 31, 2023. No reduction in land rent or water surface rent for cases submitted after March 31, 2023.
This Decision takes effect from the date of signing.
