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blue-check Regarding land rent reduction upon receiving land lease right

Official letter No. 590/TCT-CS dated March 2nd, 2022 of the General Department of Taxation regarding land rend reduction under Decision No. 27/2021/QD-TTg
Posted: 18/4/2022 10:02:28 AM | Latest updated: 20/4/2022 8:32:36 AM (GMT+7) | LuatVietnam: 5433 | Vietlaw: 557
VietlawOnline

According to Decision No. 27/2021/QD-TTg, in order to be eligible for reduction in land rent in 2021 (due to effect of Covid-19), enterprises must meet these conditions: (i) Making annual land rent payment; (ii) Having land lease Decision/Contract signed with the State.

Accordingly, in case an enterprise receives the transfer of land lease right but it has yet to carry out procedures for re-signing the land lease Decision/Contract, it fails to meet the conditions for land rent reduction in 2021.

Ms Phuong Thao (VietlawOnline.com)
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Published Vietlaw's Newsletter No. 557
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