DECISION

ON REDUCTION IN LAND RENTS OF 2020 FOR THOSE INFLUENCED BY COVID-19 PANDEMIC IN ACCORDANCE WITH THE GOVERNMENT’S RESOLUTION NO. 84/NQ-CP DATED MAY 29, 2020

Pursuant to the Law on Government Organization dated June 19, 2015;

Pursuant to the Law on Land dated November 29, 2013;

Pursuant to the Government's Decree No. 46/2014/ND-CP dated May 15, 2014 on collection of land rents and water surface rents;

Pursuant to the Government's Decree No. 135/2016/ND-CP dated September 9, 2016 on amendments to the Decrees on collection of land levies, land rents and water surface rents;

Pursuant to the Government's Decree No. 123/2017/ND-CP dated November 14, 2017 on amendments to Decrees on collection of land levies, land rents and water surface rents;

Pursuant to the Government's Resolution No. 84/NQ-CP dated May 29, 2020 on tasks and solutions to further resolve difficulties for production and business, promote disbursement of public investment capital and ensure social peace and security in the context of the Covid-19 pandemic;

At the request of the Minister of Finance;

The Prime Minister promulgates a decision to reduce land rents according to the Government's Resolution No. 84/NQ-CP dated May 29, 2020;

Article 1. Scope

This decision sets forth reduction in land rents according to the Government's Resolution No. 84/NQ-CP dated May 29, 2020.

Article 2. Regulated entities

1. Enterprises, organizations, households and individuals that are directly leased land by the State under decisions or contracts of competent regulatory agencies in the form of annual land rent payment and have shut down business for 15 days or longer due to the impact of Covid-19 (hereinafter referred to as the land lessees).

2. Authorities competent to verify applications for land rent reduction; other relevant agencies, organizations and individuals.

Article 3. Reduction in land rents

Reduce 15% of payable land rents of 2020 for the land lessees specified in Article 2 of this Decision; no reduction will be made on the land rent debts of the years prior to 2020 and late payment interest (if any).

This provision also applies to the case where the land lessee runs varied lines of business but only stops one line of business in the land parcel which has been directly leased by the State.

Article 4. An application for reduction in land rent

1. An application form for land rent reduction in 2020 for the land lessee, using the form provided in the Appendix hereto.

The land lessee shall take legal responsibility for the truthfulness and accuracy of the information provided and the application, and ensure that the lessee meets the eligibility requirements as prescribed in this Decision.

2. A land lease decision or land lease contract of a competent regulatory agency (copy).

Article 5. Procedures for land rent reduction

1. The land lessee shall submit 01 set of application for land rent reduction (electronically or otherwise) to the tax authority, the management board of economic zone or high-tech park, and other authorities in accordance with law within the time limit from the effective date of this Decision until the end of December 31, 2020; if the application is submitted from January 1, 2021 onwards, the land rent shall not be reduced according to this Decision.

2. Based on the application submitted in Clause 1 of this Article; within 20 days from the date of receipt of a duly complete application as prescribed in Article 4 of this Decision, the competent authority shall determine the reduced land rent amount and issue a decision to reduce the land rent in accordance with law on land rents.

3. In cases where a land lessee who had their land rent reduced under this Decision, through the inspection and examination, is found ineligible for such land rent reduction, that lessee must return to the state budget the reduced land rent amount and the late payment interest on the reduced amount according to the provisions of law on tax administration.

4. In cases where the land lessee has paid the land rent of 2020, but upon a decision on land rent reduction, 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 in accordance with the law on tax administration and other relevant laws; in case there is no following period, the overpaid amount shall be deducted or refunded in accordance with the law on tax administration and other relevant laws.

Article 6. Implementation and entry into force.

1. This Decision comes into force as of the date of signing.

2. The Ministry of Finance shall direct, initiate and deal with any problems arising in the course of implementing this Decision.

3. The People's Committees of the provinces and centrally-affiliated cities shall direct local specialized agencies to urgently implement the land rent reduction as per this Decision.

4. Ministers, Heads of Ministerial-level agencies, Heads of Governmental agencies, Presidents of People's Committees of centrally-affiliated cities and provinces and enterprises, relevant organizations, households and individuals shall implement this Decision./.