On the Government Information Portal, Ms. N.T.T asked that her father was a resistance fighter infected with toxic chemicals, had a certificate; the rate of reduced working capacity was 41-60%.
Ms. T asked, is her father in the process of submitting an application for a first red book exempted from or reduced from land use fees? If they are exempted or reduced, which agency should they contact to get a decision?
Regarding this issue, the Ministry of Finance has the following opinion:
Pursuant to Decree No. 103/2024/ND-CP dated July 30, 2024 of the Government regulating land use fees and land tax:
Clause 3, Article 18 stipulates:
"Exemption from 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 households and people with meritorious services to the revolution who are exempted from land use fees according to the provisions of the law on meritorious people".
Clause 4, Article 19 stipulates:
"Reducing 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 services".
Pursuant to Decree No. 131/2021/ND-CP dated December 30, 2021 of the Government detailing and measures to implement the Ordinance on Preferential Treatment for People with meritorious services to the Revolution.
Article 105 stipulates the reduction of land use fees within the land allocation limit when the State allocates residential land, converts land use purpose to residential land, recognizes residential land use rights, when purchasing state-owned housing for the following subjects:
"Eliminate 80% of land use fees within the land allocation limit when the State allocates residential land, changes land use purposes to residential land, recognizes residential land use rights, and when purchasing state-owned houses for the following subjects: War invalids, including type B war invalids recognized before December 31, 1993, people enjoying policies such as war invalids, sick soldiers, and resistance fighters infected with toxic chemicals with a body injury rate of 41% to 60%".
Article 106 stipulates:
"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 land use fee exemption or reduction regime for meritorious people only applies once to a household and the land use fee support level is calculated based on the actual allocated land area but not exceeding the residential land limit for a household prescribed by the Provincial People's Committee.
In case a household has many members eligible for preferential treatment, the maximum support level does not exceed 100%.
In case the person with meritorious services is also a relative of a martyr, he/she will only receive the highest regime of one subject".
Documents for exemption and reduction of land use fees
Pursuant to Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Minister of Finance guiding the implementation of a number of articles of the Law on Tax Administration and Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government detailing a number of articles of the Law on Tax Administration:
Clause 1, Article 60 stipulates the procedures for applying for exemption and reduction of land use fees as prescribed in Point g, Clause 1, Article 52 of this Circular:
"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 reduced land use fees 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 the above regulations:
In the case of Ms. T's father who was certified as a resistance fighter infected with toxic chemicals, the body injury rate was from 41 to 60%.
Previously, her father's family had never had a piece of land exempted or reduced in land use fees for meritorious people when applying for a red book, so her father was eligible for an 80% reduction in land use fees when applying for a red book.
The land use fee support level is calculated based on the actual land area allocated but does not exceed the maximum residential land limit for a household prescribed by the Provincial People's Committee.
Taxpayers are requested to contact the Provincial People's Committee or the agency authorized or delegated by the Provincial People's Committee to request a decision according to the provisions of law on exemption and reduction of land use fees.
