The Prime Minister issued Decision No.01/2023/QD-TTg dated 31 January 2023 on the reduction of land rental and water surface rental for subjects affected by the Covid-19 pandemic with some notable contents as follows:

• Subjects of application:
  • Organizations, units, enterprises, households and individuals directly is leased land or water surface by the State with annual land rental and water surface rental payment under competent state authorities’ decisions or contracts or certificates of land use rights and ownership of houses and other land-attached assets (“land or water surface lessee”);
  • The land or water surface lessees are ineligible for land rental or water surface rental exemption or reduction and land or water surface lessees are eligible for land rental or water surface rental reduction as specified in the land law and other relevant laws.
• Land rental or water surface rental reduction levels:
  • Reduction of 30% of land rental and water surface rental payable in 2022; not reduce the amount of land rental, water surface rental owed in the previous years of 2022 and late payment interest (if any); and
  • The reduction in rent is calculated on the payable land rental and water surface rental in 2022 as prescribed by law. In case the land or water surface lessee is entitled to a reduction in land rental or water surface rental according to regulations and/or deduction of compensation and ground clearance in accordance with the law on land rental and water surface rental, 30% reduction of land rental, water surface rental is calculated on the payable land rental or water surface rental (if any) after the reduction and/or deduction as prescribed by law.
• Dossiers of request for land rental or water surface rental reduction
  • A written request for land rental or water surface rental reduction for 2022 made according to the Form provided in Decision 01/2023/QĐ-TTg; and
  • A copy of the land or water surface lease decision, land or water surface lease contract, or certificate of land use rights and ownership of houses and other land-attached assets issued by a competent state authority.
• Procedures for land rental or water surface rental reduction
  • The land or water surface lessee shall submit 01 set of dossiers of request for land rental or water surface rental to a tax authority, an economic zone management board, a hi-tech park management board, or other authority under the law from the effective date of this Decision to the end of 31 March 2023;
  • Based on the dossier of request for land rental or water surface rental reduction submitted by a land or water surface lessee, within 30 days after receiving a sufficient dossier, a competent authority shall determine the reduced land rental or water surface rental amount and issue the decision on land rental or water surface rental reduction under the law on land rental or water surface rental collection and the law on tax administration.