Decision No. 22/2020/QD-TTg dated August 10, 2020 of the Prime Minister on the reduction of land rental by 2020 for those affected by the Covid-19 epidemic under the Government’s Resolution No. 84/NQ-CP dated May 29, 2020
On August 10, 2020, the Prime Minister issues the Decision No. 22/2020/QD-TTg on the reduction of land rental by 2020 for those affected by the Covid-19 epidemic under the Government’s Resolution No. 84/NQ-CP dated May 29, 2020.
Accordingly, to reduce 15% of land rental to be paid in 2020 for enterprises, organizations, households and individuals that are directly leased land by the State according to decisions or contracts of competent State agency in the form of annual rental payment, who have to suspend production and business activities for 15 days or more due to the effect of Covid-19 epidemic.
In addition, the land lessee who has many different production and business activities but only suspends one production and business activity in the land parcel or land plot directly leased by the State also is entitled to land rental reduction in 2020. Concurrently, the outstanding land rental of the years prior to 2020 and the late-payment interest (if any) shall not be reduced.
Besides, the land lessee shall submit 01 set of dossier of request for land rental reduction to the tax agency, the Management Board of Economic Zone, the Management Board of Hi-Tech Zone and other agencies in accordance with law provisions from August 10, 2020 until the end of December 31, 2020. If the dossier is submitted from January 01, 2021 onwards, the land lessee shall not be reduced land rental.
This Decision takes effect on the signing date.