In Vietnam, how is the application for reduction of land rent for agricultural production land with loss of output due to natural disasters and fires?
In Vietnam, how is the application for reduction of land rent for agricultural land with loss of output due to natural disasters and fires?
Pursuant to Clause 10, Article 59 of Circular 80/2021/TT-BTC stipulating the application for reduction of land rent for agricultural production land with loss of output due to natural disasters or fires as follows:
A dossier of land rent reduction for land used for agricultural production, forestry, aquaculture or salt production with loss of output due to natural disasters or fires, includes:
a) A written request made according to form No. 01/MGTH issued in Appendix I to this Circular;
b) A record of production determination issued by a competent agency and certified by the commune-level local government where the natural disaster or fire occurs, made according to form No. 02/MGTH attached to Appendix I of this Circular;
The agency competent to determine the extent and value of damage is the financial agency or the assessment agency that determines the extent and value of property damage.
In case of damage to goods: the taxpayer shall provide an assessment record (inspection certificate) on the extent of the damage to the assessment agency and the assessment agency must take legal responsibility for the accuracy of the evidence. assessment letter as prescribed by law.
c) A copy of the land lease decision of a competent state agency.
In Vietnam, how is the application for land rent exemption or reduction for land for construction of scientific research facilities?
Pursuant to Clause 8 of this Article, the application for land rent exemption or reduction for land for construction of scientific research facilities is as follows:
A dossier of land rent exemption or reduction, for land for construction of scientific research facilities, includes:
a) A written request made according to form No. 01/MGTH issued in Appendix I to this Circular;
b) A copy of the certificate of high-tech enterprise, science and technology enterprise, science and technology organization;
c) A copy of the land lease decision of a competent state agency.
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