On the Government Information Portal, Mr. N.N.H in Bac Ninh said that he is completing procedures to change the land use purpose from perennial land (agricultural land) to residential land.
His mother was a person with meritorious services to the revolution, awarded a Resistance Medal, and was exempted from or reduced from land use fees.
Through investigation, Mr. H found that the dossier needed to have a decision or document from the Provincial People's Committee (or authorized agency) on exemption or reduction of land use fees. However, he did not find any such document issued by the People's Committee of Bac Ninh province.
Mr. H asked, if there were no such document, would his family be eligible for the policy of exemption and reduction of land use fees? If so, which agency will provide documents to complete the dossier?
Regarding this issue, the Ministry of Finance has the following opinion:
Cases of exemption or reduction of land use fees are stipulated in Point b, Clause 1, Clause 3, Article 157 of the 2024 Land Law:
"Exemption, reduction of land use fees, land rent
Exemption and reduction of land use fees and land rents are implemented in the following cases:
Using land to implement housing and land policies for people with revolutionary contributions, war invalids or sick soldiers who are unable to work, martyrs' households who are no longer main laborers or poor people; using land to implement investment projects to build social housing, workers' accommodation in industrial parks, housing for the People's Armed Forces, renovating and rebuilding apartment buildings according to the provisions of the law on housing; land for people who have to relocate when the State reclaims land due to the risk of threatening human life; land for subjects specified in Point a and Point b, Clause 3, Article 124 of this Law working in border communes, islands or island districts without commune-level administrative units in areas with difficult socio-economic conditions, areas with especially difficult socio-economic conditions.
In cases of exemption from land use fees and land rents, it is not necessary to carry out procedures for determining land prices, calculating exempted land use fees and land rents. Land users are exempted from land use fees and land rents and do not have to carry out procedures to request exemption from land use fees and land rents".
Clause 3, Article 18 of Decree No. 103/2024/ND-CP dated July 30, 2024 of the Government stipulates:
"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 people who are using land) for households and people with meritorious services to the revolution who are exempted from land use fees according to the provisions of the law on meritorious people".
Clause 4, Article 19 of Decree No. 103/2024/ND-CP stipulates:
"Reducing 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 services".
Regarding subjects and policies for exemption and reduction of land use fees for meritorious people, implement according to the provisions of Articles 104, 105, and 106 of Decree No. 131/2021/ND-CP.
With the content of Mr. N.N.H's question, because he had not provided detailed information about the land plot's dossier as a dossier for changing land use purposes, documents proving that he was eligible for exemption from land use fees, the tax authority could not determine the case of his family who was eligible for exemption or reduction of land use fees for detailed instructions.
In principle: In cases where land users are exempted from land use fees and land rents, they do not have to carry out procedures to request exemption from land use fees and land rents. The land user is responsible for providing relevant document information proving that he/she is eligible for land use fee exemption and sending it to the state management agency for land use as a basis for land use fee exemption.
In cases where land use fees and land rents are reduced, the user shall prepare a dossier requesting a reduction in land use fees and land rents according to the provisions of Point a, b, Clause 1, Article 60 of Circular No. 80/2021/TT-BTC and send it to the state management agency on land. 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.
