This Decision regulates in details entities, procedures for 30% reduction in land rents and water surface rents payable in 2022 under Resolution No. 07/NQ-CP dated January 30, 2023.
Accordingly, all organizations, units, enterprises, households and individuals that are directly leasing land from the State in the form of annual rental payment and affected by COVID-19 are entitled to consideration for 30% reduction in land rents payable in 2022.
The 30% reduction shall calculated based on the amount of land rents payable in 2022, not including the land rents owed from the previous years of 2022 and late payment interest (if any).
In case land lessees are entitled to a reduction in land and water surface rents as prescribed and/or a deduction from compensation and ground clearance under regulations of laws on land rents, a 30% reduction in land rents shall be calculated according to the number of land rents payable (if any) after being reduced and/or deducted.
Deadline for submission of the application for 30% reduction in land rents payable in 2022 shall be March 31, 2023.
This Decision comes into force from the day on which it is signed.
|Published||Vietlaw's Newsletter No. 600|