Quyết định 2093/QĐ-TTg năm 2011 về giảm tiền thuê đất trong năm 2011 và năm 2012 đối với tổ chức kinh tế do Thủ tướng Chính phủ ban hành

DECISION

REDUCING LAND RENTS FOR SOME ECONOMIC ORGANIZATIONS IN 2011-2012

THE PRIME MINISTER

Pursuant to the December 25, 2001 Law on Organization of the Government;

Pursuant to the November 29, 2006 Law on Tax Administration;

Pursuant to the Government’s Decree No. 142/2005/ND-CP of November 14, 2005, on collection of land rents and water surface rents;

Pursuant to the Government’s Decree No. 121/2010/ND-CP of December 30, 2010, amending and supplementing a number of articles of the Government’s Decree No. 142/2005/ND-CP of November 14, 2005, on collection of land rents and water surface rents;

At the proposal of the Minister of Finance,

DECIDES:

Article 1. To reduce in 2011-2012 50% of land rents for economic organizations operating in the manufacture sector (excluding trading and service organizations) which are renting land with annual rent payment and must in 2011-2012 determine land rent rates under the Government’s Decree No. 121/2010/ND-CP of December 30, 2010, amending and supplementing a number of articles of the Government’s Decree No. 142/2005/ND-CP of November 14, 2005, on collection of land rents and water surface rents, if they fully satisfy the conditions specified in Article 2 of this Decree. These organizations include:

- Economic organizations that are due to re-determine land rent rates for a new stabilization period;

- Economic organizations whose land rent exemption duration expires and are due to determine payable land rents;

- Economic organizations that used land before March 1, 2011, are temporarily paying land rents but must determine payable land rents as from March 1, 2011.

After being reduced under this Article, the land rent amount must not be lower than the payable amount for 2010 (with the same land use purpose and area calculated for rent payment). If the land rent amount after reduction is still double those payable for 2010, an economic organization may enjoy another reduction for 2011-2012 at a level double the payable amount for 2010.

Article 2. Conditions for enjoying land rent reduction

1. Using leased land for proper purposes under the land law.

2. Having the land rent amount re-determined under the Government’s Decree No. 121/2010/ND-CP of December 30, 2010, double the payable land rent amount for 2010 or higher (with the same land use purpose and area calculated for rent payment).

Article 3. Pursuant to Articles 1 and 2 of this Decision, to assign chairpersons of provincial-level People’s Committees to reduce land rents according to the Government’s Decrees No. 142/2005/ND-CP of November 14, 2005, and No. 121/2010/ND-CP of December 30, 2010, and this Decision.

Pending land rent reduction by competent authorities, economic organizations mentioned in Article 1 of this Decision may temporarily pay rents at the 2010 rate. After obtaining land rent reduction decisions of competent authorities, they shall pay the remaining rents (if any) without having to pay fines for delayed payment of such amounts. In case of ineligibility for land rent reduction as decided by competent agencies, they shall pay the remaining rents without having to pay fines for delayed payment of such amounts.

Article 4. In case economic organizations operating in the manufacture sector (excluding trading and service organizations) have signed land lease contracts with competent state agencies under the law on collection of land rents, which specify payable annual land rents, they shall pay rents under these contracts.

Article 5. Implementation provisions

1. This Decision takes effect on the date of its signing.

2. The Ministry of Finance shall guide this Decision.

3. Ministers, heads of ministerial-level agencies, heads of government- attached agencies and chairpersons of provincial-level People’s Committees shall implement this Decision.-

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