Tax sector intensively reduces land rent tax in 2020

The General Department of Taxation requested tax departments to urgently communicate and process applications for land rent reduction. Photo: Thuy Linh.

The General Department of Taxation requested tax authorities at all levels communicate deeply and fully the content of the policy of land rent reduction in accordance with Decision No. 22/2020/QD-TTg of the Government to enterprises and groups of organisations, households and individuals that are directly leased land by the State under a decision or contract of a State authorities in the form of annual land rental payment.

In each tax management area, the tax authority must coordinate with press agencies, radio stations, television stations, branches nad representative offices of VCCI to communicate and disseminate the contents of Decision No. 22/2020/QD-TTg; formulating guidance documents of implementation; posting instructional materials on the website of the Department of Taxation and sending instructional documents via email to enterprises, organisations, households and individuals that are leased land by the State in accordance with the decision or contract of State authorities in the form of annual land rental payment.

Propaganda information must be carried out regularly and continuously in many forms, ensuring enterprises, organisations, households and individuals are leased land by the State to have access to and understand clearly the scope, subject, deadline, order and procedures for implementing the land rent reduction policy so the taxpayer can properly and promptly implement the State's support policy and remove financial difficulties for taxpayers.

Regarding the processing of applications for land rent reduction, the General Department of Taxation requested that based on the application for land rent reduction in 2020 of land tenants, the tax authority should determine the reduced land rent tax and decide to reduce land rent in accordance with the provisions of law on collecting land rental tax.

The General Department of Taxation requested the head of the tax authority assign relevant sections of the tax authority to update, lookup, review, check dossiers, urge, collect debts and carry out debts coercion in accordance with the law.

If detecting cases in which taxpayers are not eligible for land rent reduction, the tax authority should determine the amount of payable land rent and notify the taxpayer. In case any real problem arises, it is requested to promptly report it to the General Department of Taxation.