On January 31, 2023, the Prime Minister issued Decision No. 01/2023/QD-TTg on reducing land and water surface rents in 2022 for those affected by Covid-19.

Accordingly, businesses, organizations and individuals should pay attention to the following contents:

1. Subjects of application:

Subjects of application are organizations, units, enterprises, households and individuals that are directly leased land or water surface by the State under a decision or contract or certificate of land use right, ownership Owners of houses and other land-attached assets of competent state agencies in the form of annual payment of land rents and water surface rents (hereinafter referred to as land and water surface renters).

2. Land rent and water surface rent reduction:

Reduce 30% of land rent and water surface rent payable by 2022 for land and water surface tenants subject to the above application; do not reduce the amount of land rent, water surface rent owed in the years before 2022 and late payment interest (if any).

3. A dossier of land rent or water surface rent reduction includes:

– A written request for reduction of land rent or water surface rent in 2022 of land and water surface renters, made according to the Form in the Appendix issued together with this Decision.

– 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).

4. Location and deadline for submitting the application for reduction of land rent and water surface rent

Land and water surface renters shall submit 01 application for reduction of land rent or water surface rent (by electronic or other methods) to the tax agency (where the land rent or water surface rent is collected). , Economic Zone Management Board, Hi-Tech Park Management Board, other agencies as prescribed by law from the time this Decision takes effect until the end of March 31, 2023.

Note: In case the land or water surface lessee submits the application after the deadline of March 31, 2023, the land rent or water surface rent reduction will not be considered or reduced.

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Details are in Decision No. 01/2023/QD-TTg dated January 31, 2023 of the Prime Minister.