According to the Government's electronic information portal, a reader in Ho Chi Minh City sent a question, his father is a 3/4-class war invalid, currently in need of changing the purpose of using 72m2 of perennial land to residential land. The reader's father has never enjoyed a land use fee exemption or reduction regime.
Readers requested that competent authorities provide specific guidance on the rate of exemption and reduction of land use fees, necessary procedures, documents, processing time and competent authorities to receive them.
Regarding this issue, the Ho Chi Minh City Tax Department said that, based on the Law on Tax Administration dated June 13, 2019; based on Joint Circular No. 88/2016/TTLT/BTC-BTNMT dated June 22, 2016 between the Ministry of Finance and the Ministry of Natural Resources and Environment regulating the dossier and procedures for receiving and transferring documents to determine financial obligations for land of land users;
Pursuant to Clause 1, Article 60 of 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 as follows:
For land within the residential land allocation limit allocated to people with meritorious services to the revolution, the dossier includes: Documents for exemption or reduction of land use fees within the residential land allocation limit when using land to implement housing and residential land policies for people with meritorious services to the revolution.
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 Clause 5, Article 18 and Clause 6, Article 19 of Decree No. 103/2024/ND-CP dated July 30, 2024 of the Government regulating land use fees and land rents:
Exemption from land use fees:
In cases where land use fees are exempted without having to carry out procedures to request land use fees exemptions and not having to carry out procedures for determining land prices and calculating exempted land use fees according to the provisions of Clause 3, Article 157 of the 2024 Land Law, when carrying out land allocation procedures, the competent land management agency is responsible for statistics and summarizing cases exempted from land use fees.
During the implementation process, if the competent authority or person discovers that a person who has been exempted from land use fees does not meet the conditions for being exempted from land use fees (if any), the competent authority or person shall send it to the competent land management agency to coordinate with the competent authorities to inspect, review, and determine whether he/she meets the conditions for being exempted from land use fees.
Reduced land use fees:
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 will calculate the amount of land use fee payable and the amount of land use fee reduced.
