The Government has agreed to submit to the National Assembly for comments on handling land rent and late payment fees of public service units subject to land lease and exemption from land rent according to the provisions of the 2013 Land Law, but has not yet converted to land lease according to the provisions of the 2024 Land Law and Decree No. 103/2024/ND-CP of the Government regulating land use fees and land rent as submitted by the Ministry of Finance in Submission No. 25/TTr-BTC.
Accordingly, the Government assigned the Minister of Finance, authorized by the Prime Minister, to sign the Government's Submission to the National Assembly on seeking opinions on handling land rent and late payment fees of the above public service unit.
According to the draft Government's Submission, the financial mechanism for land (land rent) for public service units, the 2024 Land Law has specific regulations.
However, according to the reflection of ministries, branches and localities, the transitional handling of land rent for public service units leased land by the State before the effective date of the 2024 Land Law is still facing difficulties.
The Government would like to consult the National Assembly and propose a form of handling land rent and late payment fees of public service units that are subject to land lease and are exempted from land rent according to the provisions of the 2013 Land Law but have not yet been converted to land rent according to the 2024 Land Law and Decree No. 103/2024/ND-CP of the Government regulating land use fees and land rent.
Specifically, in the case of public service units subject to land lease and exempted from land rent according to the provisions of the 2013 Land Law but not yet converted to land rent or have converted to land rent but have not or delayed in completing procedures to be exempted from land rent and the tax authority has not issued a notice to pay land rent, now according to the provisions of Decree No. 103/2024/ND-CP of the Government, there will be no need to pay land rent for the period of time not yet or delayed in completing procedures to be exempted from land rent according to regulations before the 2024 Land Law takes effect.
As for the case where the tax authority has issued a notice of payment of land rent and land rent payment for late payment that the public service unit has not paid or has not paid in full, the draft Submission clearly states.
According to the provisions of the law on tax management and the Resolution of the National Assembly on unadjusted tax debt suspension for land rent debts of public service units subject to conversion to land lease according to the provisions of the 2013 Land Law...
The Government submits to the National Assembly in the direction of basing on the provisions of law and from practical problems in paying land rent of public service units, the National Assembly allows handling of land rent debts of public service units in the form of application such as cases of land rent debt cancellation prescribed in the law on tax management.
Procedures and processes for implementing land rent debt collection for public service units are implemented such as tax debt collection prescribed in the law on tax management.
At the same time, the National Assembly will consider and handle the debts for land rent and late payment that must be paid by public service units and include this content in the General Resolution of the National Assembly session.
