VCN – Hanoi Tax Department announced a guidance to implement land rental payment policies. 

On 1/7/2014, the National Assembly promulgated the Land Law No. 45/2013 / QH13 and dated 15/05/2014, the Government issued Decree 46/2014 / ND-CP on rental payment, land with special use water surface payment.

According to the provisions of those legal documents, the land is allocated by the State without land rental payment, but the land is used for production, business, service purposes or for the sublease of the land use right which is subject to rental payment of the areas used for production, business, services or subleased.

In the cases that have a decision for land lease or contracts for lease are required to use the land for proper purpose according to the provisions of the Land Law; In cases where the land is used for improper purposes, it shall be handled in violation of the land law.

Hanoi Tax Department informed to the business community, business people, taxpayers and people who may concern about the implementation of the tax law.



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