According to the Notice of the Department of Taxation of Ho Chi Minh City, time limit for submission of the application for reduction in land rents or water surface rents payable in 2022 under Decision No. 01/2023/QD-TTg is from January 31st, 2023 to the end of March 31st, 2023. Applications submitted after March 31st, 2023 shall not be considered for the reduction.
The application for reduction in land rents, water surface rents includes:
+ A written request for reduction in land rent or water surface rent payable in 2022, using the Form in the Appendix issued with Decision No. 01/2023/QD-TTg.
+ Land, water surface lease decisions or contracts or certificates of land use rights and rights to ownership of house and other properties on land issued by competent state authorities (copies).
The application for reduction in land rents, water surface rents may be submitted via an online method or another method to a tax authority where having the land area, rented water surface, Economic Zone Management Board, Hi-Tech Park Management Board or another agency as prescribed by laws.
Notably, the 30% reduction shall be only calculated based on land rents, water surface rents payable in 2022; The reduction shall not be given for the land rents, water surface rents owed from the previous years of 2022 and late payment interest (if any).
|Published||Vietlaw's Newsletter No. 601|