On August 19, 2025, the Government issued Decree No. 230/2025/NĐ-CP, outlining additional cases eligible for land use fee exemptions and reductions, as per Article 157 of the 2024 Land Law. Specifically, Clause 5 of Article 6 in the 2025 Land Rent Reduction Decree states:
“5. Procedures for Land Rent Reduction in 2025
a) Land users must submit one Land Rent Reduction Request Form (as outlined in Clause 4 of this Article) via direct submission, postal service, electronic means, the National Public Service Portal, or other methods as per tax regulations. Submissions must be made to the tax authority or relevant land management agency from the effective date of this Decree until November 30, 2025. Requests submitted after November 30, 2025, will not qualify for the 2025 land rent reduction under this Decree.”
Based on these regulations, the Hanoi Tax Department urges all businesses, organizations, households, and individuals leasing land to review their eligibility for the 2025 land rent reduction under Article 6 of the Decree. Submit your application to the land rent management authority by November 30, 2025, to receive a 30% reduction in your 2025 land rent, as stipulated in Decree No. 230/2025/NĐ-CP dated August 19, 2025.
2025 Land Rent Reduction Procedures
a. Process:
Step 1: Submit one Land Rent Reduction Request Form (as per Clause 4 of Article 6 in Decree No. 230/2025/NĐ-CP dated August 19, 2025) to the tax authority or relevant agency from August 19, 2025, to November 30, 2025.
Step 2: Based on the submitted request and the 2025 Land Rent Payment Notice (if applicable), the authorized agency will determine the reduced rent amount and issue a Land Rent Reduction Decision in accordance with land and tax laws.
b. Submission Methods: Direct submission, postal service, electronic submission, National Public Service Portal, or other tax-approved methods.
c. Required Documents (Clause 4, Article 6 of Decree No. 230/2025/NĐ-CP): One original Land Rent Reduction Request Form for 2025.
d. Processing Time: 30 days from complete document receipt.
e. Eligible Applicants: Land users.
f. Processing Authority: Tax Department.
g. Outcome: 2025 Land Rent Reduction Decision.
h. Fees: None.
i. Requirements: None.
j. Legal Basis: Article 6 of Decree No. 230/2025/NĐ-CP dated August 19, 2025, detailing additional land use fee and rent exemption/reduction cases under Article 157 of the 2024 Land Law.
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