Mr. N.P in Phu Tho reflected that his father was a pre-upprising cadre and was awarded the Resistance Medal. The family has never been exempted or reduced from land use fees. Now, he wants to change the purpose of using agricultural land to residential land, within the land allocation limit, with a license.
Mr. P asked, in this case, will you be entitled to a reduction in land use fees according to the preferential policy for meritorious people?
Regarding this issue, Phu Tho Provincial Tax Department has the following opinion:
Clause 1, Article 106 and Article 107 of Decree No. 131/2021/ND-CP dated December 30, 2021 of the Government detailing and implementing the Ordinance on Preferential treatment for people with revolutionary contributions stipulate the following principles:
The exemption and reduction of land use fees prescribed in Articles 104 and 105 of this Decree shall be implemented in accordance with the provisions of Article 6 of the Ordinance and in accordance with the principles prescribed in the law on land use fee collection.
Article 107 stipulates documents, procedures, and procedures for settling exemption and reduction of land use fees.
Comply with the provisions of the law on land use fee collection and the law on tax management.
Clause 4, Clause 6, Article 19 of Decree No. 103/2024/ND-CP regulating land use fees and land rents stipulates:
Reduced land use fees for residential land within the residential land allocation limit (including land allocation, change of land use purpose, issuance of Certificates to people who are using land) for people with revolutionary contributions who are eligible for land use fees reduction according to the provisions of the law on people with meritorious contributions.
Based on the records and documents on land transferred by the state management agency on land according to the provisions of law, the tax authority calculates the amount of land use fee payable and the amount of land use fee reduced. The reduction in land use fees is carried out together with the calculation of land use fees payable according to the provisions of Article 20 of this Decree".
The procedure for calculating, collecting and paying land use fees is as follows:
For households and individuals:
Based on the Information Transfer Form ( information about land users, land area, land location, land use purpose, land use origin) sent by the Land Registration Office or an agency with land management functions or a one-stop department; Based on the Land Price List, the level of land use fee reduction determined or approved by competent authorities (if any), within 05 working days from the date of receipt of the complete dossier, the tax authority will calculate the amount of land use fee payable, the amount of land use fee reduced, issue a notice of land use fee payment, decide to reduce land use fees (if subject to land use fee reduction) and send it to households, individuals or send it to the Information Transfer Agency according to regulations. The decision on reducing land use fees shall be implemented according to Form No. 02 in Appendix I issued with this Decree.
Clause 1, Article 60 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:
Procedures for applying for exemption and reduction of land use fees:
For land within the residential land limit allocated to people with revolutionary contributions, the dossier includes:
Documents for exemption or reduction of land use fees within the land allocation limit when using land to implement housing and residential land policies for people with revolutionary contributions, including:
The request document is according to form No. 01/MGTH issued with Appendix I of this Circular.
Relevant documents proving that they are exempted from or have reduced land acquisition history according to the provisions of the law on people with meritorious services to the revolution.
Decision or document according to the provisions of law on exemption or reduction of land use fees of the Provincial People's Committee or of an agency authorized or delegated by the Provincial People's Committee.
In Official Dispatch No. 11558/BTC-TCT dated October 25, 2024, the Ministry of Finance instructed:
"Regarding conditions and subjects of exemption: ... conditions and subjects considered for exemption from land use fees for people with revolutionary contributions are implemented according to the provisions of Decree No. 131/2021/ND-CP.
Regarding the authority to issue a Decision on exemption or reduction of land use fees: In case there is a Decision of the Provincial People's Committee in the province authorizing the District People's Committee to decide to allow exemption or reduction of land use fees for each person with revolutionary contributions, based on the Decision of the authorized competent authority, the tax authority shall issue a Decision on exemption or reduction of land use fees for subjects with revolutionary contributions according to the provisions of Clause 1, Article 60, Circular 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance".
Based on the above regulations and instructions, in case Mr. P has a pre-upgrade cadre father, a Third Class Resistance Medal, his family has never been exempted or reduced in land use fees, and is now permitted by the competent authority to change the land use purpose from agricultural land to residential land within the assigned limit, he should contact the competent authority (commune People's Committee, land management agency, Land Registration Office...) to receive instructions to confirm whether he is eligible for land use fee reduction under the meritorious people's policy and complete procedures and documents on exemption and reduction of land use fees according to the provisions of Clause 1, Article 60 of Circular No. 80/2021/TT-BTC (if recognized by the competent authority as eligible for land use fee reduction under the meritorious people's policy).
