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.
|Published||Vietlaw's Newsletter No. 557|