Speaking with Lao Dong reporter, lawyer Truong Anh Tu (TAT Law Firm) expressed his opinion on cases exempted from agricultural land fees, including:
- Exemption from land use fees for people with revolutionary contributions, war invalids and sick soldiers who are unable to work, and families of martyrs who no longer have the main labor force.
- Exemption of land use fees for ethnic minorities in particularly difficult areas.
- Exemption of land use fees for projects to build social housing and worker accommodation in industrial parks.
Lawyer Truong Anh Tu also recommends that people in the above categories should prepare documents to prove their status, such as a certificate of poor household or related papers, to be considered for exemption from land use fees.
According to Decree 103/2024/ND-CP regulating land use fees and land rent. It clearly states the regulations on exemption of land use fees from August 1, 2024 in the following cases:
- To implement housing and land policies for war invalids or sick soldiers who are unable to work, and families of martyrs who no longer have the main labor force.
- Poor people, households or individuals who are ethnic minorities living in areas with especially difficult socio-economic conditions, border areas, and islands.
- Residential land for people who have to relocate when the State reclaims land due to risks threatening human life.
- Allocating residential land to households and individuals who, when the State recovers land attached to houses, must relocate but are not eligible for compensation for residential land and have no other place to live within the commune-level administrative unit where the land is recovered.
- Land area at the cemetery infrastructure investment project for transferring land use rights associated with infrastructure, building a facility to store ashes that the investor arranges to serve the burial of social policy beneficiaries according to the provisions of law on construction, management, and use of cemeteries and crematoriums.
In addition, land use fees within the residential land allocation limit shall be exempted when granting the first Certificate for land due to change of use purpose from non-residential land to residential land due to household separation for ethnic minority households, poor households in areas with especially difficult socio-economic conditions, ethnic minority and mountainous areas according to the List of areas with especially difficult socio-economic conditions prescribed by the Government and the Prime Minister.
For residential land within the residential land allocation limit (including land allocation, land use purpose conversion, and issuance of Certificates to current land users) for households and people with meritorious services to the revolution who are eligible for exemption from land use fees according to the provisions of the law on people with meritorious services.
Investment projects in building social housing, housing for the people's armed forces, renovating and rebuilding apartment buildings according to the provisions of the law on housing.
Exemption from land use fees in other cases prescribed in Clause 2, Article 157 of the Land Law shall be proposed by ministries, branches, and provincial People's Committees to the Ministry of Finance for synthesis and submission to the Government for regulation after receiving the approval of the National Assembly Standing Committee.
