Dossier To Receive Land And Water Surface Rent Reduction In 2022

According to Decision 01/2023/QD-TTg, the State continues to support the reduction of land rent and water surface rent in 2022 for those affected by Covid-19. Below are instructions on how to file for a reduction in land rent reduction.

1. Who is entitled to land rent reduction in 2022? How much reduction?

Decision 01/2023/QD-TTg states that the following subjects affected by Covid-19 will be supported to reduce land and water surface rents in 2022:

– Organizations, units, enterprises, households and individuals that are directly leased land or water surface by the State in the form of paying annual land rent or water surface rent according to:

Decision; or
Contract; or
Certificate of land use rights and ownership of houses and other land-attached assets issued by competent state agencies.- Land renters or water surface renters are not eligible for land rent exemption or reduction, and land and water surface renters are entitled to land and water surface rent reductions in accordance with the land law.

Accordingly, the  reduction of land rent and water surface rent payable by 2022 is 30%  (excluding the outstanding land and water surface rent of the years before 2022 and late payment interest). This reduction is calculated on the amount of rent payable for 2022.

In case the land or water surface lessee is receiving a reduction in land rent or water surface rent as prescribed or/and the compensation and ground clearance fee is deducted as prescribed, this 30% reduction is calculated on the rental amount. payable (if any) after the reduction and/or deduction.

2. What is the application file for land and water surface rent reduction in 2022?

In order to carry out procedures for reducing land rent and water surface rent in 2022, tenants eligible for support need to prepare the following documents:

– A written request for reduction of land rent and water surface rent in 2022 (according to the form);

– A decision on land lease, water surface lease or Land lease, water surface lease or Certificate of land use rights, ownership of houses and other land-attached assets, issued by a competent state agency. copy).

Note that land and water surface tenants are responsible before the law for the truthfulness and accuracy of information.

3. How to apply for a reduction in land and water surface rent?

Step 01: Landlord submits application

– Where to receive dossiers: Tax offices, Economic Zone Management Boards, Hi-Tech Park Management Boards, other agencies as prescribed.

– Application method: Submit by electronic method or other method.

– Deadline for application submission: From January 31, 2023 to the end of March 31, 2023.

Step 02: Determine the amount to be reduced and issue a decision to reduce the land rent

Based on the application for reduction of land rent or water surface rent submitted by the land or water surface renter, the competent authority:

– Determine the reduced land and water surface rents;

– Issuing a decision to reduce land and water surface rents

Time limit for implementation: Up to 30 days from the date of receipt of complete and valid dossiers.

Note:

– In case the land or water surface renter has been decided by a competent authority to reduce the land rent or water surface rent but then discovers that he or she is not eligible for a reduction in land rent or water surface rent, the lessee shall Land and water surface rent must be refunded to the state budget the reduced amount and the late payment interest shall be calculated on the reduced amount.

– In case the land or water surface renter has paid the land rent or water surface rent for the year 2022, but after receiving a decision to reduce the land rent or water surface rent, there is an excess of land rent or water surface rent, the deduction shall be the overpaid amount to the rent of the following period or the following year.

In case there is no longer a period to pay the next land rent or water surface rent, the overpaid amount shall be cleared or refunded.

Above is a guide to the application for reduction of land rent reduction. If you still have problems, please contact us through the information below for answers.

Adress: Số 15 – 17 Hoàng Văn Thụ, KDC Chánh Nghĩa, Chánh Nghĩa, Thủ Dầu Một, Bình Dương.

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