Sending a question to the Government Electronic Information Portal, the reader said that in 2015, the reader's family in Ho Chi Minh City was allowed to change the land use purpose in Thu Duc City and was allowed to owe a land use fee of 2.8 billion VND.
Recently, a reader who completed the procedures to pay this debt received a new tax notice with an amount payable of up to nearly 6.8 billion VND.
According to readers' research, the 2024 Land Law and Decree No. 103/2024ND-CP stipulate a 50% reduction in land use fees for this group.
Readers ask, is it in accordance with regulations if the tax authority issues a notice requesting payment of the entire amount without applying a deduction policy to readers?
Responding to this issue, Ho Chi Minh City Tax Department said that, based on Point a and Point b, Clause 3, Article 124 of the Land Law No. 31/2024/QH15, Article 124: Cases of land allocation and lease without auction of land use rights, without bidding to select investors to implement projects using land;
Land allocation with land use fees, land lease in the following cases:
Allocate residential land to cadres, civil servants, public employees, officers on active duty, professional soldiers, defense civil servants, workers and defense officials, officers, non-commissioned officers, police workers, people working in secret services and people working in other secret services in secret organizations receiving salaries from the State budget but have not been allocated residential land and housing;
Allocate residential land to individuals who are teachers and medical staff working in border communes and islands in areas with difficult socio-economic conditions, areas with particularly difficult socio-economic conditions but do not have residential land or housing at the workplace or have not enjoyed housing support policies according to the provisions of the law on housing.
Pursuant to Clause 2, Article 19 of Decree No. 103/2024/ND-CP dated July 30, 2024 of the Government regulating land use fees and land rents; Article 19 on Reduction of land use fees:
50% reduction in land use fees for residential land for subjects specified in Point a and Point b, Clause 3, Article 124 of the Land Law who are working in border communes, islands or island districts without commune-level administrative units in areas with particularly difficult socio-economic conditions.
Pursuant to Clause 1, Article 60 of Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Minister of Finance guiding the implementation of a number of articles of the Law on Tax Administration and Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government detailing a number of articles of the Law on Tax Administration stipulates that the dossier for exemption and reduction of land use fees must include a decision or document according to the provisions of law on exemption and reduction of land use fees issued by the Provincial People's Committee or an agency authorized or delegated by the Provincial People's Committee.
Based on the above regulations, Ho Chi Minh City Tax recommends that taxpayers contact the provincial People's Committee to review and determine the subjects exempted from or reduced from land use fees;
On that basis, the tax authority will be informed to calculate the obligation and issue a decision to reduce land use fees (if eligible for land use fee reduction) in accordance with the law.
