Land and water surface lessees must submit applications for land rent and water surface tax reduction to the Tax Department where the land or water surface is located, the Economic Zone Management Board, the High-Tech Park Management Board, etc. The deadline for submitting applications is March 31, including the application, decision or land or water surface lease contract, or pink book.
According to the Ho Chi Minh City Tax Department, land and water surface lessees are responsible before the law for their information, ensuring that they are the correct subjects eligible for land and water surface rent reduction according to the provisions of Decision No. 01/2023/QD-TTg dated January 31 of the Prime Minister .
Source: https://nld.com.vn/kinh-te/tp-hcm-giam-30-tien-thue-dat-20230217211148933.htm
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