Official Letter No. 3291/CT-CS dated 21 May 2026 issued by the Tax Department regarding land rental fees provides as follows:
by KMC Consulting Company Limited
For cases where land is being used (including cases with or without legal land documentation) and land rental fees for 2025 are payable under the annual land rental payment method, if the land user submits a dossier requesting reduction of land rental fees for 2025 in accordance with the prescribed regulations, such land user shall be considered for a reduction of the land rental fees payable for 2025 pursuant to Article 6 of Decree No. 230/2025/ND-CP.
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