Mr. N.H.P in Phu Tho reflected that his father was a revolutionary activist before August 1945 and was awarded the Resistance Medal. Currently, both his parents have died.
Mr. P asked, according to the provisions of Article 105 of Decree No. 131/2021/ND-CP, are you entitled to a land use fee reduction regime when changing the purpose of residential land within the limit?
Regarding this issue, the Ministry of Finance opinions as follows:
Legal regulations on the order and procedures for implementing exemption and reduction of land use fees for meritorious people, in Clause 1, Article 106 and Article 107 of Decree No. 131/2021/ND-CP dated December 30, 2021 of the Government stipulate:
The exemption and reduction of land use fees prescribed in Articles 104 and 105 of this Decree shall be implemented in accordance with the provisions of Article 6 of the Ordinance and in accordance with the principles prescribed in the law on land use fee collection.
The dossier, procedures, and procedures for settling exemption and reduction of land use fees are as follows:
Comply with the provisions of the law on land use fee collection and the law on tax management.
Regulations on reducing land use fees are as follows:
Reduced land use fees for residential land within the residential land allocation limit (including land allocation, change of land use purpose, issuance of Certificates to people who are using land) for people with revolutionary contributions who are eligible for land use fees reduction according to the provisions of the law on people with meritorious contributions.
Based on the records and documents on land transferred by the state management agency on land according to the provisions of law, the tax authority calculates the amount of land use fee payable and the amount of land use fee reduced. The reduction in land use fees is carried out together with the calculation of land use fees payable according to the provisions of Article 20 of this Decree.
Regarding the procedures for calculating, collecting and paying land use fees as follows:
For households and individuals:
Based on the Information Transfer Form ( information about land users, land area, land location, land use purpose, land use origin) sent by the Land Registration Office or an agency with land management functions or a one-stop department; Based on the Land Price List, the level of land use fee reduction determined or approved by competent authorities (if any), within 05 working days from the date of receipt of the complete dossier, the tax authority will calculate the amount of land use fee payable, the amount of land use fee reduced, issue a notice of land use fee payment, decide to reduce land use fees (if subject to land use fee reduction) and send it to households, individuals or send it to the Information Transfer Agency according to regulations. The decision on reducing land use fees shall be implemented according to Form No. 02 in Appendix I issued with this Decree...
Procedures for applying for exemption and reduction of land use fees are prescribed as follows:
For land within the residential land limit allocated to people with revolutionary contributions, the dossier includes:
Documents for exemption or reduction of land use fees within the land allocation limit when using land to implement housing and residential land policies for people with revolutionary contributions, including:
The request document is according to form No. 01/MGTH issued with Appendix I of this Circular.
Relevant documents proving that they are exempted from or have their land use fees reduced according to the provisions of the law on people with meritorious services to the revolution.
Decision or document according to the provisions of law on exemption or reduction of land use fees of the Provincial People's Committee or of an agency authorized or delegated by the Provincial People's Committee.
Pursuant to Official Dispatch No. 11558/BTC-TCT dated October 25, 2024 of the Ministry of Finance on responding to voters' petitions after the 7th session of the 15th National Assembly and Directive No. 2352/UBND-KT2 dated March 31, 2025 of the People's Committee of Vinh Phuc province (before the merger), Decision-guidance document No. 1784/STC-QLGCSTCDN dated May 13, 2025 of the Department of Finance of Vinh Phuc province (before the merger). In Official Dispatch No. 11558/BTC-TCT dated October 25, 2024, the Ministry of Finance instructed:
Regarding conditions and subjects of exemption: conditions and subjects considered for exemption from land use fees for people with revolutionary contributions shall comply with the provisions of Decree No. 131/2021/ND-CP.
Regarding the authority to issue a Decision on exemption or reduction of land use fees: In case there is a Decision of the Provincial People's Committee in the province authorizing the District People's Committee to decide to allow exemption or reduction of land use fees for each person with revolutionary contributions, based on the Decision of the authorized competent authority, the tax authority shall issue a Decision on exemption or reduction of land use fees for subjects with revolutionary contributions according to the provisions of Clause 1, Article 60 of Circular No. 80/2021/TT-BTC of the Ministry of Finance.
Based on the above regulations and instructions, in case you have a father who participated in the revolution before August 1945 and was awarded the Resistance Medal by the State, to enjoy the preferential treatment of land use fees according to the provisions of Article 105 of Decree No. 131/2021/ND-CP, please contact the competent authority (commune People's Committee, land management agency, land registration office...) to receive instructions and complete procedures and documents for exemption and reduction of land use fees according to regulations.
Based on the dossier for exemption and reduction of land use fees, the Information Transfer Form ( information on land users, land area, land location, land use purpose, land use origin), the dossier as prescribed in Clause 1, Article 60 of Circular No. 80/2021/TT-BTC sent by the Land Registration Office or the competent land management agency or the one-stop department, the tax authority issued the decision to reduce land use fees, notified the land use fee payable according to the provisions of law.
