A resident in Lao Cai province reflected that her father is a person enjoying policies like a war invalid, with a body injury rate of 25%, recognized in 1985 and awarded many medals.
In 2017, the father of the complainant was granted a Certificate of Land Use Rights and was allowed to record land use fees. In 2018, he passed away.
In April 2025, the complainant completed the procedures for inheritance. On June 24, 2025, she paid the full amount of land use fees still owed according to the notice of the tax authority. On June 30, 2025, she was granted a Certificate of Land Use Rights in her name.
People ask, will the heir be supplemented with documents proving that the person who left the inheritance is a person enjoying policies like a war invalid to request a re-determination of land use fees or not.
Besides, does the fact that the person who left the inheritance passed away before the time of payment of the land use fee debt lose the right to enjoy the land use fee reduction policy or not.
In case of re-determination, the reduction will be based on regulations at the time of financial obligation arising in 2017 or the time the heir pays off debt in 2025.
Regarding this issue, Base 1 Tax of Lao Cai province cited Clause 1 and Clause 6, Article 10 of Decree No. 45/2014/ND-CP dated May 15, 2014 of the Government on land use fee collection.
According to regulations, households and individuals eligible for land use fee exemption or reduction are only entitled to the policy once in cases where the State allocates land for housing, is allowed to change land use purpose to residential land, or is issued a Certificate of residential land use rights.
Land users are only entitled to preferential exemption or reduction of land use fees after completing procedures according to regulations.
Base 1 tax of Lao Cai province also cites Clause 2, Article 14 of Circular No. 76/2014/TT-BTC dated June 16, 2014 of the Minister of Finance.
Accordingly, the reduction of land use fees for people with meritorious services to the revolution can only be implemented when there is a decision from a competent state agency allowing the reduction of land use fees in accordance with the law on people with meritorious services.
The competent decision-making agency is the Provincial People's Committee or the authorized and decentralized agency.
Point b, Clause 2, Article 15 of Circular No. 76/2014/TT-BTC stipulates that for households and individuals, dossiers requesting exemption or reduction of land use fees must be submitted together with dossiers requesting a Certificate of Land Use Rights or dossiers requesting land use purpose conversion.
The dossier is submitted to the Land Use Right Registration Office or the natural resources and environment agency.
Based on the above regulations, Base 1 Tax Department of Lao Cai province said that households and individuals subject to land use fee reduction are considered when submitting dossiers requesting reduction along with dossiers requesting Certificate of Land Use Rights or requesting land use purpose conversion.
In case people with meritorious services to the revolution have not submitted dossiers requesting exemption or reduction of land use fees along with dossiers requesting a Certificate, and have completed financial obligations according to the notice of the tax authority and have been granted a Certificate of Land Use Rights, then submit dossiers requesting reduction, it is not in accordance with regulations.
According to the tax authority, this case does not ensure consistency in the components of the dossier and the time of request for exemption and reduction, so there is no basis to consider reducing land use fees.
The tax authority will base on legal regulations and specific dossiers to consider and resolve. If there are still problems, taxpayers need to contact the tax authority where the land is located for specific answers.
