LAND RENTAL REDUCTION IN 2020 FOR PEOPLE AFFECTED BY COVID-19

Decision 22/2020/QD-TTG has just been issued by the Prime Minister on August 10, 2020, on the reduction of land rent in 2020 for those affected by the Covid-19 epidemic.

You can see the details of the Decision here!… 

According to Resolution No. 84/NQ-CP dated May 29, 2020, land tenants including enterprises, organizations, households, and individuals being leased land by the State must cease production and business for 15 days or more Due to the impact of the Covid-19 epidemic, the land rental fee will be reduced by 15% in 2020.

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 annual land rental payment must cease production and business. 15 days or more due to the impact of the Covid-19 epidemic.

This provision applies to the case that the lessee has many different production and business activities but only stops one production and business activity in the land plot or land plot being directly leased by the State.

The Decision also guides in detail the dossier of land rent reduction in Article 4 under this Decision. Accordingly, land tenants are obliged to submit a land rent reduction application from August 10, 2020, to December 31, 2020. A dossier of land rent reduction includes:
       • Application for reduction of land rent in 2020 issued together with this Decision and
       • Land lease decision or land lease contract of the competent State agency (copy).

Procedures for land rent reduction are carried out according to the following steps:
Step 1: The land tenant submits a 01 set of applications for a land rent reduction to the tax agency from August 12, 2020, to the end of December 31, 2020. If paid after this time, the land rent will not be reduced.
Step 2: No later than 20 days after receiving a complete and valid dossier, the competent authority shall determine the reduced land rent amount and issue a decision on land rent reduction.
If the land renter is not eligible for a reduction of land rent after inspection and examination, the reduced amount must be refunded to the State budget and the late payment interest calculated on the reduced amount.
If the land rent of 2020 has been paid before receiving the decision on land rent reduction, the overpaid amount will be deducted from the land rent of the following period or the following year.

Applications submitted after this date (from January 1, 2021, onward) will not be accepted.

This decision takes effect from August 12, 2020.



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