Reader N.H. D in Hai Phong reflected:
My business is leased land by the State in the form of annual land rent payment and has been exempted from registration fees according to the provisions of Clause 7, Article 9 of Decree No. 140/2016/ND-CP dated October 10, 2016. The business was granted a red book in 2020.
Currently, my business has been merged into another organization.
This reader asked, after the merger, will the organization receiving the merger continue to be exempt from registration fees for the area of land leased from the State paid annually when carrying out procedures for registration of changes and changes of land users' names on the Certificate of Land Use Rights?
Hai Phong Tax Authority answers this issue as follows: Clause 7, Article 10 of Decree No. 10/2022/ND-CP dated January 15, 2022 of the Government stipulates the exemption of registration fee as follows:
Land leased from the State in the form of annual land rent payment or leased from organizations and individuals who have legal land use rights".
According to the above regulations, in case a business is leased land by the State in the form of annual land rent payment, and then merges into another organization, when the merged organization registers changes and changes the name of the land user on the Certificate of Land Use Rights, if the form of land use is still land leased from the State paying annual land rent, it is still eligible for registration fee exemption according to Clause 7, Article 10 of Decree No. 10/2022/ND-CP.
