On November 28, 2025, the Ministry of Finance issued Decision 4008/QD-BTC in 2025 on announcing the abolished administrative procedures in the field of tax management under the management of the Ministry of Finance.
Accordingly, the announcement attached to Decision 4008/QD-BTC in 2025 is that 75 amended and supplemented administrative procedures in the field of tax management are under the management authority of the Ministry of Finance, effective from November 28, 2025.
Pursuant to Section 68, Part 2 of the Appendix issued with Decision 4008/QD-BTC in 2025, the procedures for implementing exemption and reduction of land use fee collection are specifically as follows:
Step 1: In cases where the State allocates land, changes land use purposes, or recognizes land use rights, the dossier determining financial obligations on land use fees according to the regulations in the one-stop-shop mechanism is also a tax declaration dossier: The deadline for submitting the dossier is no later than 30 days from the date of arising obligations to the state budget.
Land users submit a document from a land user requesting a reduction in land use fees and a Document proving that they are eligible for a reduction in land use fees according to the Form prescribed in the law on tax management to the competent authority as prescribed in the Decree on granting certificates.
On that basis, the Land Registration Office or the agency with the function of land management or the first department of the joint venture shall transfer the Information Transfer Form to the tax authority to calculate land use fees according to the provisions of law.
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 tax authority's book.
- In case the dossier is sent by post, the tax officer stamps the dossier receipt date and records it in the tax authority's document book.
For cases of the dossier "exemption of land use fees within the land allocation limit for poor households, ethnic minority households in areas with particularly difficult socio-economic conditions, border areas, and islands according to the list of communes issued by competent state agencies; dossier on reduction of land use fees within the land allocation limit for poor households, ethnic minority households not in areas with particularly difficult socio-economic conditions, border areas, and islands The dossier "Exemption of land use fees within the land allocation limit when issuing the first Land Certificate for land due to changing the purpose of use from land other than residential land to residential land due to separation of households for ethnic minority households, poor households in communes with especially difficult socio-economic conditions in ethnic minority and mountainous areas".
The tax authority is responsible for exploiting information in the National Population Database according to regulations to determine the permanent residence of ethnic minority households and poor households in localities in areas with exempted or reduced land use fees; permanent residence of ethnic minority households and poor households in particularly disadvantaged communes in ethnic minority and mountainous areas.
In case the citizen information cannot be exploited in the National Population Database, the tax authority shall request the provision of documents and records to determine the permanent residence of ethnic minority households and poor households in localities in areas with exempted or reduced land use fees according to regulations; permanent residence of ethnic minority households and poor households in particularly disadvantaged communes in ethnic minority and mountainous areas.
Step 3. The tax authority shall consider handling the dossier and returning the results according to regulations.
