Procedures for reducing land rent

Lawyer Nguyen Thi Thuy, YouMe Law Firm LLC, replied:

Clause 5, Article 6 of Decree No. 230/2025/ND-CP, effective from August 19, 2025, stipulates the order and procedures for reducing land rent payable in 2025 as follows:

a) Land users submit 01 Proposal for land rent reduction as prescribed in Clause 4 of this Article (in one of the following methods: send directly, via postal service, via electronic means, via the Online Public Service Portal or via other forms as prescribed by the law on tax management) to tax authorities or other agencies as prescribed by the law on land and the law on tax management from the effective date of this Decree until November 30, 2025. The reduction in land rent in 2025 as prescribed in this Decree shall not apply to cases where land users submit applications after November 30, 2025.

b) Pursuant to the Land Rental Reduction Proposal Submitted by the Land user in accordance with the provisions of Point a of this Clause and the Notice of Land Rental Payment for 2025 of the Land user (if any); no more than 30 days from the date of receipt of the Land Rental Reduction Proposal in accordance with the provisions of Clause 4 of this Article, the competent authority or person shall determine the reduced land rental amount and issue a Decision on land rental reduction in accordance with the provisions of law on land use fees, land rents and law on tax management.

c) In case the land user has been decided by the competent authority or person to reduce the rent according to the provisions of this Article but then, through inspection, examination and auditing, the competent authority for inspection, examination and auditing discovers that the land user is not eligible for a land rent reduction according to the provisions of this Article or does not comply with the provisions of Clause 3 of this Article, the land user must return to the state budget the reduced land rent and the late payment fee calculated on the reduced amount according to the provisions of the law on tax management. The time for calculating late payment fees is calculated from the time of land rent reduction to the time the competent state agency decides to recover the reduced land rent.

d) In case the land user has paid the land rent in 2025, and after the competent authority or person determines and decides to reduce the land rent, there is an excess land rent, the excess amount paid will be deducted from the land rent of the following period or the following year according to the provisions of the law on tax management and other relevant laws; in case there is no longer a period to pay the next land rent, compensation or refund of the excess amount paid will be made according to the provisions of the law on tax management and other relevant laws.

Therefore, the procedure for reducing land rent payable in 2025 is carried out according to the above regulations.