New: Guiding the implementation of land rent exemption and reduction

The Ministry of Finance has just sent an official letter to the Tax Departments of the provinces and cities directly under the Central Government guiding some contents of the land rent exemption and reduction in order to solve remaining problems in the course of implementation of policies and laws.

Free of land rental during construction time

For cases where the land is leased by the State as from 1 July 2014, under the Land Law 2013; Basing itself on the application for land rent exemption during the capital construction period or the investment project approved in accordance with the law on investment and the project implementation tempo in the investment preference certificates, investment license or investment registration; Tax authorities shall coordinate with concerned agencies in examining and specifically determining the duration of land rent exemption during the capital construction period and issue decisions on land rent exemption according to law provisions, not more than 03 years.

For cases where the State leases land before 1 July 2014:

– In cases where the project is leased land by the State, the land rent exemption application dossier has been submitted within the time of capital construction according to regulations and the tax agency has issued a temporary land rent exemption notice for the construction period. When finishing construction activities, the land lessee shall complete the procedures stipulated in Circular No. 156/2013 / TT-BTC to settle the exempted land rent.

– In cases where the project is leased land by the State before July 1, 2014, but after July 1, 2014, submits the application for land rent exemption, the tax agency shall coordinate with the concerned agencies To determine, specifically, the duration of land rent exemption, which, however, must not exceed 3 years as from the date the land rent decision is issued or the actual land handover is made. If the land rent has been paid within the time of land rent exemption, it shall be deducted from the payable land rent in the subsequent years. Persons who are leased land by the State must fill in the procedures and submit complete dossiers of application for land rent exemption during the time of capital construction under the above-said regulations before June 30, Past this time limit, if they fail to submit dossiers of application for land rent exemption during the capital construction period, they shall only be considered for exemption from land rent for the remaining duration (if any) counting from the time of submission of dossiers according to regulations.

Free of land rental during construction time

To exempt and reduce land rent for investment preferences

– For cases where the land is leased by the State before July 1, 2014, the land rent exemption or reduction at the time of grant but not yet made on the investment preference certificate or investment license. The procedures for exemption and reduction are now legalized to allow these cases to enjoy preferential land rent. Persons who are leased land by the State shall fill in the procedures and submit complete dossiers of application for rent exemption or reduction in order to enjoy the land rent preferences under the above-said regulations before June 30, Past this time limit, if they fail to submit dossiers, they shall only be considered for land rent exemption or reduction for the remaining exemption or reduction duration (if any) counting from the time of submission of dossiers of application for land rent exemption or reduction according to regulations.

Where the land rent has been paid according to the notice of the tax office within the time of land rental preference stipulated in the investment preference certificate or investment license, the paid amount shall be deducted from the amount Land lease payable in the following years.

In cases where the land is leased by the State before July 1, 2014 but the land use levy exemption or reduction level is not stated in the investment preference certificate or investment license or the principle is that the land rental preference is enjoyed according to the provisions of the land legislation; In cases where the State leases land before July 1, 2014, it is not subject to the granting of investment preference certificates or investment licenses but falls into the subjects fully satisfying the conditions for exemption or reduction. Renting land in accordance with the law at the time of land lease by the State but delaying procedures for exemption or reduction (submitting documents requesting land rent exemption or reduction after July 1, 2014) is legalized. These cases are still eligible for land rent exemption or reduction according to the provisions of law at the time when the land is leased by the State. The submission of dossiers and the time limit for settling the land rent exemption or reduction shall comply with the case mentioned at Point a above.

Exemption of land rent for agricultural land within the quota

The exemption of land rent for the area of ​​agricultural land within the limits applicable to farmer households, farmer households and cooperative members who are contracted to be contracted by agricultural production enterprises or cooperatives must now be transferred To lease land and sign land lease contracts with competent state agencies according to the provisions of the Land Law according to the provisions of Clause 9, Article 19 of Decree No. 46/2014 / ND-CP, which shall apply as from January 1 / 2011 through December 31 2020.

In addition, for the reform of administrative procedures, the submission of land rent exemption / reduction dossiers in the above cases may be effected through the electronic transaction system in the tax domain.

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