Citizens sent questions to the Ministry of Agriculture and Environment asking: Company A is leased land by the State and is partially exempted from land rent (13/50 years) during the lease term. After that, Company A was granted a Land Use Rights Certificate by the State to implement the approved gas station project.
When granted a certificate, Company A had a need to transfer the land use rights of the project and signed a land use rights transfer contract to Company B. After the two parties fulfilled their financial obligations and handed over the assets, the State liquidated the land lease contract with Company A to transfer the investor to Company B, and signed a contract for Company B to lease land for Company B to register land changes.
The question is: After receiving the transfer, will Company B continue to enjoy the same incentives (exemption from land rent for a number of years during the land lease term with one-time payment) as Company A? If the inheritance of the incentives is not granted, which party must return the exempted land rent? Is there any legal document that clearly stipulates the above case?
Regarding this issue, the Ministry of Agriculture and Environment said that the policy of exemption and reduction of land use fees has been stipulated in Article 157 of the Land Law; Article 39 of Decree No. 103/2024/ND-CP dated July 30, 2024 of the Government regulating land use fees and land rents.
The determination of financial obligations when calculating land rent exemption is implemented according to the provisions of Decree No. 103/2024/ND-CP of the Government regulating the collection of land use fees and land rents. Decree 103/2024/ND-CP is being developed by the Ministry of Finance and submitted to the Government for promulgation; therefore, if there are any difficulties or problems in the implementation process, it is recommended that citizens have a document to send to the Ministry of Finance for guidance according to their authority and correct functions and tasks.
