The government officially reduced land rent by 30% - Photo: TAN LUC

Accordingly, the decree stipulates that the subjects subject to land rent reduction in 2024 will include: Land users specified in Article 4 of the 2024 Land Law, who are being directly leased land by the State according to the land lease decision, land lease contract or certificate of land use rights, ownership of assets attached to land of the competent state agency in effect in 2024 in the form of annual land rent payment.

Who is exempted?

In case in 2024, the land user has not completed the legal procedures on land but by the time of submitting the application for land rent reduction according to regulations, the legal procedures on land have been completed, then he/she is eligible for land rent reduction.

This provision applies to both cases where land users are not eligible for land rent exemption or reduction and the land rent exemption or reduction period has expired and cases where land users are currently enjoying land rent reduction according to the provisions of the law on land and other relevant laws.

In addition, the subjects of land rent reduction will also include the competent authority handling land rent reduction applications; other relevant agencies, organizations and individuals.

The Decree stipulates a 30% reduction in land rent payable in 2024 for land users. The land rent reduction prescribed above is calculated on the land rent payable in 2024 according to the provisions of law.

Applications submitted after July 31 will not be eligible for discount.

No reduction will be made on the outstanding land rent of years prior to 2024 and late payment fees. In case the land user is receiving a reduction in land rent according to regulations or deductions for compensation and site clearance, the reduction in land rent will be calculated on the amount of land rent payable after the reduction or deduction.

Cases of request for land rent reduction include the land user's request for land rent reduction in 2024.

Land users are responsible before the law for the honesty and accuracy of their information and requests for land rent reduction, ensuring that the correct subjects are eligible for land rent reduction according to regulations.

Land users can submit their requests directly, by post, electronically or in other forms to the tax authority or other agencies as prescribed by the law on land and the law on tax management from April 11 to July 31.

Applications submitted after the above deadline will not be considered.

According to regulations, no later than 30 days from the date of receipt of the request for land rent reduction, the competent authority shall determine the amount of land rent to be reduced and issue a decision on reduction.

In cases where land rent has been reduced but is later found to be not eligible for reduction through inspection, the budget must be reimbursed.

Tuoitre.vn

Source: https://tuoitre.vn/chinh-phu-chinh-thuc-giam-30-tien-thue-dat-ap-dung-don-de-nghi-truoc-31-7-20250412180933791.htm