On November 28, 2025, the Ministry of Finance issued Decision 4008/QD-BTC in 2025, announcing the abolished administrative procedures in the field of tax management under the management of the Ministry. This decision is accompanied by a list of 75 amended and supplemented administrative procedures in the tax sector.
Section 33, Part II of the Appendix attached to Decision 4008/QD-BTC in 2025 detailing the amendment of procedures for exemption and reduction of non-agricultural land use tax under the management of the Ministry of Finance.
(1) Procedures for implementing procedures for exemption from non-agricultural land use tax:
Step 1:
Organizations, households, and individuals submit documents requesting exemption or reduction of non-agricultural land use tax at the tax authority directly managing them or at the dossier receiving agency performing administrative procedures on land according to regulations in the one-stop mechanism. In case of submitting an application for exemption or reduction of land rent at the dossier receiving agency for carrying out administrative procedures on land according to the regulations of the one-stop mechanism, the dossier shall be transferred to the tax authority in accordance with the provisions of law on the procedures for receiving and transferring documents to determine financial obligations on land of land users.
Step 2: The tax authority receives:
+ Tax authority managing direct collection;
+ Or the dossier receiving agency performs land administrative procedures according to the provisions of the one-stop mechanism.
(2) How to carry out procedures for exemption from non-agricultural land use tax:
- Submit directly to the head office of the tax authority;
- Or send via the postal system;
In case the dossier is submitted directly to the tax authority, the tax officer receives and stamps the dossier receipt, records the time of receipt of the dossier, records the number of documents in the dossier and records it in the tax authority's book.
In case the dossier is sent by post, the tax officer must stamp the dossier receipt date and record it in the tax authority's document book.
(3) The dossier's components include:
- In cases of tax exemption or reduction of non-agricultural land use tax, except for cases of exemption of non-agricultural land use tax for households and individuals with a tax amount payable annually of VND 50,000 or less, the exemption or reduction dossier components as prescribed in Article 57 of Circular 80/2021/TT-BTC include:
+ Proposal document according to form No. 01/MGTH issued with Appendix I of Circular 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance guiding the implementation of a number of articles of the Law on Tax Administration 2019 and Decree 126/2020/ND-CP dated October 19, 2020 of the Government detailing a number of articles of the Law on Tax Administration 2019 (amended in Circular 40/2025/TT-BTC and Circular 94/2025/TT-BTC);
+ Copies of documents related to the taxable land plot such as: Certificate of land use rights, Land allocation decision, Decision or Land lease contract, Decision allowing change of land use purpose;
+ Photocopy of the Documents proving to be exempt from or exempted from non-agricultural land use tax.
- In case a household or individual has a non-agricultural land use tax payable annually of VND50,000 or less, it is not required to submit a dossier for non-agricultural land use tax exemption.
(4) Number of documents: 1 set
(5) Deadline for handling documents:
- Within 30 days from the date of receipt of the complete dossier, the tax management agency shall decide to exempt or reduce taxes or notify the taxpayer in writing the reason for not being exempt from or reducing taxes.
- In case it is necessary to conduct an actual inspection to have sufficient grounds to resolve tax exemption and reduction records, within 40 days from the date of receipt of the complete records, the tax management agency shall issue a decision on tax exemption and reduction or notify the taxpayer in writing the reason for not being exempted from tax or reducing tax.
(6) Subjects performing administrative procedures: Organizations, households, individuals.
(7) Administrative procedure handling agency: Basic tax.
