Reader N.T in Lao Cai reflected:
According to Point a, Clause 5, Article 1, Decree 291/2025/ND-CP dated November 6, 2025 of the Government stipulating "the exemption and reduction of land use fees for households and individuals who are poor or ethnic minorities only applies to households and individuals living in the place where the land is located; dossiers for exemption and reduction of land use fees shall be implemented in accordance with the law on tax management".
Because the phrase "where there is land" has not been clearly defined according to the administrative unit area and is understood in many different meanings, it causes difficulties in collecting land use fees for poor people, households or individuals who are ethnic minorities in cases of land allocation according to Point c, Clause 3, Article 124, 2024 Land Law.
So, is the "place with land" here understood as the village where the land is located or the commune where the land is located along with the permanent residence address?".
The tax authorities in Lao Cai answered as follows:
Based on Point a, Clause 5, Article 1, Decree 291/2025/ND-CP dated November 6, 2025 of the Government stipulating the amendment and supplementation of a number of articles of Decree No. 103/2024/ND-CP dated July 30, 2024 of the Government stipulating land use fees and land rent as follows:
Households and individuals who are eligible for exemption or reduction of land use fees according to the provisions of Article 18, Article 19 of this Decree are only exempted or reduced land use fees once for the land area within the residential land allocation limit when the State allocates land for housing or is allowed to change the land use purpose from other land to residential land or is recognized as residential land for land use purposes according to the provisions of land law.
Exemption and reduction of land use fees for households and individuals who are poor or ethnic minorities only applies to households and individuals living (permanently residing) in the land area; dossiers for exemption and reduction of land use fees are implemented in accordance with the law on tax management.
Thus, the term "where there is land" is the address of the land plot with full content specified by the state management agency (plot number; map sheet; address "village, commune, province"; form of use; purpose of use; term of use; origin of use...).
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