On September 4, 2025, the Ministry of Finance issued Decision 3097/QD-BTC in 2025 promulgating new administrative procedures in the field of Land Finance under the management scope of the Ministry of Finance.
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Application attached to Decision 3097/QD-BTC in 2025 is 01 newly issued administrative procedure in the field of land finance under the management scope of the Ministry of Finance, which is the Procedure for Reducing Land Rents payable in 2025, specifically as follows:
Implementation procedure:
Step 1: Land users submit 01 Request for Land Rent Reduction as prescribed in Clause 4, Article 6 of Decree 230/2025/ND-CP to the tax authority or other agencies as prescribed by the law on land and the law on tax management from August 19, 2025 to November 30, 2025.
Step 2: Based on the Request for Land Rent Reduction submitted by the land user as prescribed and the Notice of payment Land rent for 2025 of land users (if any); competent agencies and persons determine the amount of land rent to be reduced and issue a Decision on land rent reduction in accordance with the provisions of the law on land use fees, land rent and the law on tax management.
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- Implementation method: Send directly, send via postal service, send electronically, send via the Online Public Service Portal or send in other forms according to the provisions of the law on tax management.
- Composition and number of documents:
+ Composition of documents: (Clause 4, Article 6 of Decree 230/2025/ND-CP):
Application for reduction of land rent for 2025: 01 original.
+ Number of documents: 01 set.
- Processing time: 30 days from the date of receiving complete documents.
- Subject of administrative procedure: Land user
- Agency handling administrative procedure: Tax authority.
- Result of administrative procedure implementation: Decision to reduce land rent in 2025.
- Fees and charges: None.
- Requirements and conditions for performing administrative procedures: None
- Legal basis of administrative procedures: Article 6 of Decree 230/2025/ND-CP stipulates other cases of exemption or reduction of land use fees and land rent according to the provisions of Clause 2, Article 157 of the 2024 Land Law.
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