The tax authority noted that Clause 1, Article 17 of Decree No. 103/2024/ND-CP dated July 30, 2024 of the Government regulating land use fees and land rents has been amended and supplemented at Point a, Clause 5, Article 1 of Decree No. 291/2025/ND-CP (effective from November 6, 2025) stipulates:
"5. Amend and supplement a number of provisions of Article 17 as follows:
a) Amend and supplement Clause 1 as follows:
1. Households and individuals who are exempted from or have reduced land use fees as prescribed in Articles 18 and 19 of this Decree are only exempted or have reduced land use fees once for land areas within the 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 purpose according to the provisions of the law on land".
In Clause 3, Article 18, Clause 4, Article 19 of Decree No. 103/2024/ND-CР dated July 30, 2024 of the Government on land use fees and land rents.
"Article 18. Exemption from land use fees
Exemption from land use fees in the following cases:
3. 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 people with meritorious services.
... Article 19. Reducing land use fees
4. 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".
Procedures for applying for exemption and reduction of land use fees
In Clause 1, Article 60 of Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Minister of Finance, it is instructed:
"Article 60. Procedures for applying for exemption or reduction of land use fees are specified in Point g, Clause 1, Article 52 of this Circular.
1. 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:
a) Proposal document according to form No. 01/MGTH issued with Appendix I of this Circular;
b) 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;
c) 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, people with revolutionary contributions are exempted or have their land use fees reduced at one time (01 exemption and reduction records) within the residential land allocation limit prescribed by the Provincial People's Committee on the amount payable according to regulations in cases where the State allocates land for housing or is allowed to change the land use purpose from other land to residential land or recognizes it as residential land use purpose according to land regulations; the exempted subjects, reductions and specific levels have been stipulated in the Ordinance on preferential treatment for people with revolutionary contributions and the Decree.
