On September 3, 2025, the Minister of Finance issued Decision 3078/QD-BTC on announcing amended and supplemented administrative procedures in the field of tax management under the management of the Ministry of Finance (effective from September 3, 2025).
Pursuant to Section 17, Part 2 of the Appendix issued with Decision 3078/QD-BTC in 2025, there are regulations on amending procedures for exemption and reduction of non-agricultural land use tax that is difficult due to force majeure events from September 3, 2025, specifically as follows:
Implementation procedures:
- Step 1: The taxpayer using agricultural land submits the application
Taxpayers facing difficulties due to force majeure events falling under the subjects specified in Clause 9, Article 9 and Clause 4, Article 10 of the 2010 Law on Non-agricultural Land Use Tax shall submit a dossier requesting exemption or reduction of non-agricultural land use tax at the tax authority directly managing them.
- Step 2. Tax authorities receive:
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 document number of the tax authority.
In case the dossier is sent by post, the tax officer must make an advance payment recording the date of receipt of the dossier and record it in the document number of the tax authority.
The tax authority directly managing the collection of documents in accordance with regulations.
How to do it:
- Submit directly to the head office of the tax authority;
- Or send via the postal system.
Component of the dossier:
- Proposal document according to Form No. 01/MGTH issued with Appendix 1 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 detailing a number of articles of the Law on Tax Administration 2019.
- 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;
- Confirmation of the People's Committee at the commune level where the land is damaged.
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.
+ Subjects performing administrative procedures: Organizations, households, individuals.
+ Administrative procedure handling agency: Basic tax.
Results of administrative procedures:
+ Decision on tax exemption and reduction according to form No. 03/MGTH issued with Circular 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance.
+ Notice of no tax exemption or reduction according to form No. 04/MGTH issued with Appendix 1 of Circular 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance.
In the process of handling tax exemption and reduction records that lack information that needs explanation and supplementation, the tax authority shall send a Notice of explanation and supplementation of information and documents according to form No. 01/TB-BSTT-NNT issued with Decree 126/2020/ND-CP to taxpayers to request explanation and supplementation of information and documents.
