Official letter No. 1457/TCT-CS dated April 21st, 2023 of the General Department of Taxation regarding settlement of applications for land rent reduction

The General Department of Taxation notes that according to regulations at clause 1 Article 2 of Decision No. 27/2021/QD-TTg, the 30% reduction in land rents payable in 2021 (due to effects of Covid-19) is only applied to entities whose names are indicated in land lease Contracts/ Decisions on land lease of the State.

In cases land lessees that request for land rent reduction are not named in Decisions on land lease or land lease Contracts of the State or at Decisions on land lease or land lease Contracts do not present correct names of the land lessees, they shall not be considered for the 30% reduction in payable land rents.