The Prime Minister has just issued Decision 22/2020 / QD-TTg on reducing land rent by 2020 for those affected by the COVID-19 epidemic under Resolution No. 84 / NQ-CP dated May 29, 2020 of the Government.
Accordingly, the subjects of application are enterprises, organizations, households and individuals that are directly leased land by the State under a decision or contract of a competent state agency in the form of land rental payment. every year to stop production and business for 15 days or more due to the effects of COVID-19 (land tenants).
Regarding the reduction of land rent, reduction of 15% of the payable land rent of 2020 for the above-mentioned land renters; No reduction will be made on the outstanding land rent of the years prior to 2020 and late payment interest (if any).
This provision also applies to the cases where the land lessee has many different production and business activities but only stops one production and business activity in the land or parcel of land directly leased by the State.
An application for land rent reduction includes:
1- Application for land rent reduction in 2020 from the tenant.
The land tenant is responsible before the law for the truthfulness and accuracy of the information and requests for a reduction in his / her land rent, ensuring that the right person is entitled to a land rent reduction as prescribed in this Decision.
2. The land lease decision or the land lease contract of a competent State agency (copy).
Order and procedures for land rent reduction
The Decision also stipulates the order and procedures for land rent reduction. Specifically, the tenant submits 1 set of application for land rental reduction (electronically or otherwise) to the tax authority, the Economic Zone Authority, the High-Tech Park Authority, the agency. other according to law provisions from 10/8/2020 to 31/12/2020; If the application is submitted from January 1, 2021 or later, the land rent is not reduced according to the provisions of this Decision.
Pursuant to the land rent reduction dossiers submitted by the land renters according to regulations; Not later than 20 days from the date of receipt of a complete and valid dossier as prescribed, the competent agency shall determine the reduced land rent amount and issue a decision to reduce the land rent in accordance with the law on land rental collection. .
In case the land lessee has been decided by a competent agency to reduce the land rent in accordance with this Decision but later discovered through inspection and examination that the lessee is not eligible for a reduction of land rent according to the as stipulated in this Decision, 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 law on tax administration.
In case the land lessee has paid the land rent in 2020 but after the competent authority determines and decides to reduce the land rent, there is an excess of land rent, the overpaid amount may be deducted from the land rent of the following period or the following year the provisions of the law on tax administration 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 law on tax administration and other relevant laws.
Source:Government Electronic Newspaper