The Decree clearly states that land use fees are exempted in the following cases:
1. Exemption from land use fees when a competent state agency allocates land, allows change of land use purpose, and recognizes land use rights (issues a Certificate) within the residential land limit to the land user. In the following cases:
- To implement housing and land policies for war invalids or sick soldiers who are unable to work, or families of martyrs who no longer have the main labor force.
- Poor people, households or individuals who are ethnic minorities living in areas with particularly difficult socio-economic conditions, borders, and islands.
- Residential land for displaced people when the State reclaims land due to a threat to human life.
- Allocation of residential land to households and individuals who have to relocate when the State recovers land attached to housing but are not eligible for compensation for residential land and have no other residence in the single area. Commune-level administrative unit where land is recovered.
- Land area at a cemetery infrastructure investment project to transfer land use rights associated with infrastructure, build a storage facility for ashes that the investor arranges to serve burials for policy beneficiaries society according to the provisions of law on construction, management and use of cemeteries and cremation facilities.
2. Exemption from land use fees within the residential land allocation limit when issuing the first Certificate for land due to change of use purpose from non-residential land to residential land due to separation of households for households that are people ethnic minorities, poor households in areas with particularly difficult socio-economic conditions, ethnic minority and mountainous areas according to the list of areas with especially difficult socio-economic conditions issued by the Government. Government and Prime Minister regulations.
3. Exemption from land use fees for residential land within the residential land allocation limit (including land allocation, change of land use purpose, issuance of Certificates to current land users) for households and people with meritorious services. with the revolution and are eligible for exemption from land use fees according to the provisions of law on people with meritorious services.
Exemption from land use fees to implement investment projects to build social housing, housing for the people's armed forces, renovate and rebuild apartment buildings according to the provisions of housing law.
4. The exemption of land use fees in other cases specified in Clause 2, Article 157 of the Land Law shall be proposed by ministries, branches and provincial-level People's Committees to the Ministry of Finance for synthesis and submission to the Government for the following regulations. when approved by the National Assembly Standing Committee.
During the implementation process, if a competent agency or person discovers that a person who has been exempted from land use fees does not meet the conditions for land use fee exemption (if any), the competent agency or person shall send a request to the competent authority. has the function of land management to coordinate with competent agencies to inspect, review and determine the satisfaction of conditions for land use fee exemption.
If the person who has been exempted from land use fees does not meet the conditions for exemption from land use fees, the agency with land management functions shall report to the People's Committee at the same level to decide to revoke the land use fee exemption and Transfer information to the tax authority to coordinate the calculation, collection, and payment of land use fees payable (not exempted) according to the policy and land price at the time the competent state agency issues the land allocation decision and An amount of money equivalent to late payment of land use fees according to the provisions of law on tax administration.
