This Decision provides for the reduction in land rents of 2023 for entities prescribed in Article 2 of this Decision.

1. Organizations, units, enterprises, households and individuals that are directly leasing land from the State under decisions or contracts or certificates of land use rights and rights to ownership of houses and other property on land issued by competent regulatory authorities via the method of land lease with annual rental payment (hereinafter referred to as "land lessees”).

This regulation is applicable to land lessees who are ineligible for exemption from or reduction in land rents, those whose exemption or reduction periods have expired and those whose land rents are reduced according to the regulations of land laws (Land Law and documents elaborating Land Law) and other relevant laws.

2. Agencies having jurisdictions to deal with documents on reduction in land rents; other relevant agencies, organizations and individuals.

1. 30% reduction in land rents payable of 2023 shall be given to land lessees prescribed in Article 2 of this Decision; the reduction shall apply to the land rents incurred before 2023 and late payment interests thereon (if any).

2. The reduction in land rents prescribed in Clause 1 of this Article shall apply to the land rents payable of 2023 as prescribed by laws. In case a land lessee is being given a reduction in land rents as prescribed and/or a deduction of compensation and ground clearance from land rents under regulations of laws on land rents, the 30% reduction shall apply to the land rents payable (if any) after reduction or/and deduction (except for land rents that have been reduced according to Decision No. 01/2023/QD-TTg dated January 31, 2023 of the Prime Minister).

1. An application form for reduction in land rents of 2023 completed by the land lessee, using the Form in the Appendix enclosed herewith.

The land lessee shall be responsible before law for the truthfulness and accuracy of the information provided, the application form and his/her eligibility for reduction in land rents according to regulations herein.

2. Copies of the leasing decision or contract, or certificate of land use rights and rights to ownership of house and other properties on land issued by competent state authorities.

1. A land lessee shall submit 01 application for reduction in land rents (via an online method or in person or by post) to a tax authority assigned to collect land rents, Economic Zone Management Board, Hi-Tech Park Management Board or another agency as prescribed by laws on tax administration from the effective date of this Decision to the end of March 31, 2024. The regulations in this Decision shall not be applicable to land lessees who submit their applications after March 31, 2024.

2. Based on the application submitted by the land lessee as prescribed in Clause 1 of this Article, within 30 days from the date on which the satisfactory application is received as prescribed in Article 4 of this Decision, the competent authority shall determine the reduction and issue a Decision on reduction in land rents as prescribed by laws on collection of land rents and laws on tax administration.

3. In case a regulatory authority discovers that a land lessee is not eligible for land rent reduction after a land rent reduction has been issued by a competent authority, the land lessee must return the reduction granted plus (+) late payment interest thereon to the state budget as prescribed by laws on tax administration.

4. If land rent reduction is granted by a competent authority after the lessee has paid the land rent of 2023, the overpaid rent shall be deducted from the land rent payable in the next period or the next year as prescribed by laws on tax administration and other relevant laws. If land rents will no longer be paid, the overpaid rent shall be offset or refunded as prescribed by laws on tax administration and other relevant laws.

1. This Decision comes into force from November 20, 2023.

2. The Ministry of Finance shall direct and organize the implementation and handling of difficulties arising during the implementation of this Decision.

3. Ministers, Heads of ministerial agencies, Heads of Governmental agencies, Presidents of the People's Committees of provinces and central-affiliated cities and relevant international finance organizations shall inspect, promptly and strictly handle violations against regulations of law (if any).

4. The People’s Committees of provinces and central-affiliated cities are responsible for directing competent authorities in their areas to be prompt to apply reduction in land rents as prescribed in this Decision.

5. Ministers, Heads of Ministerial agencies, Heads of Governmental agencies, Presidents of the People’s Committees of provinces and central-affiliated cities and relevant enterprises, organizations, households and individuals are responsible for the implementation of this Decision./.

To: [Agency]……………………………………………………

[1] Taxpayer’s name: …………………………………………………………………………..

[03] Address:…………………………………………………………………………..

[04] Phone number:……………………………………………………………………………

[05] Tax agent's name (if any):.......................................................................................

[07] Address of the leased area or plot of land:…………………………………………………………………………..

- Leasing decision No...., date...month...year....

- Land lease No...., date...month...year....

- Certificates of land use rights and ownership of houses and other assets on land No….., date..... month....... year.......

[8] Other relative information (if any):……………………………………………………..

We certify that the above information that I have provided on this form is true. I will be responsible before law for the above-mentioned information.