Strengthening support for taxpayers to enjoy policy of reducing land and water surface rents

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Tax offices are responsible for updating, searching, reviewing and checking dossiers, and urging law compliance. Photo: General Department of Taxation

Accordingly, the General Department of Taxation requested the directors of local tax departments to guide their attached units based on the contents specified in Decision No. 01/2023/QD-TTg of the Prime Minister to urgently disseminate the policy of reducing land and water surface rents to organizations, units, enterprises, households and individuals who are leasing land from the State.

The General Department of Taxation requires regular and continuous dissemination of information in many forms, ensuring that taxpayers can access and understand the policy's scope, subjects, deadlines, order, procedures and benefits to remove financial difficulties for taxpayers.

In addition, the General Department of Taxation required local tax agencies to actively work with press agencies, radio stations, television stations, branches/representative offices of the Vietnam Chamber of Commerce and Industry (VCCI) to organize the dissemination of contents of Decision No. 01/2023/QD-TTg; develop guiding documents for the implementation of Decision No. 01/2023/QD-TTg, post the guiding documents on the website of the Tax Department and send the guiding documents via email to organizations, units, enterprises, households and individuals who directly leasing land or water surface from the State under the decision on land lease, water surface lease or contract for the lease of land or water surface or certificate of land use right, house ownership and other properties attached to the land of competent state agencies in the form of annual payments.

In addition, the handling of written request for the reduction of land and water surface rents must comply with Decision No. 01/2023/QD-TTg.

Accordingly, the tax authority shall base on the application for reduction of land and water surface rents in 2022 as prescribed in Article 4 of Decision No. 01/2023/QD-TTg sent by the taxpayer to determine the reduced land and water surface rents and issues a decision to reduce the land and water surface rents in accordance with the law on collection of land and water surface rents and the law on tax administration.

The General Department of Taxation guides, in case there is no longer a period to pay the land or water surface rents, the overpaid amount shall be refunded according to the provisions of the law on tax administration and other relevant laws.

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The General Department of Taxation requires heads of tax offices to assign relevant units to update, look up, review and examine dossiers, and urge law compliance. If taxpayers are not eligible for a reduction of land or water surface rents as prescribed, the tax agency shall notify taxpayers to make payment in accordance with the current law on land rent.