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blue-check Issues relating to a reduction of 30% in land rents payable in 2021 due to impact of Covid-19

Official letter No. 85/TCT-CS dated January 11th, 2022 of the General Department of Taxation regarding land rent reduction due to impact of Covid-19
Posted: 14/2/2022 3:24:01 PM | Latest updated: 16/2/2022 7:51:30 AM (GMT+7) | LuatVietnam: 5391 | Vietlaw: 548
VietlawOnline

The policy on reduction of 30% in land rents payable in 2021 for enterprises affected by Covid-19 is regulated at Decision No. 27/2021/QD-TTg

Accordingly, the reduction in land rents payable in 2021 due to impact of Covid-19 is only applied to enterprises that are directly leased land by the State under decisions or contracts of the authorities in the form of payment of annual land rents. In particular, only enterprises that named in land lease decisions or contracts of the authorities are entitled to the consideration of land rent reduction.

The reduction of 30% in land rents is calculated on the amount of land rents payable in 2021 (after deduction the land rents reduced, land rents subtracted from payable land rents (if any) according to regulations of laws).

Ms Phuong Thao (VietlawOnline.com)
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Published Vietlaw's Newsletter No. 548

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