Legal basis for exemption and reduction of land use fees
Phu Tho Provincial Tax affirms that the exemption and reduction of land use fees for meritorious people is clearly regulated in many current legal documents:
General principle: Exemption and reduction of land use fees must comply with the provisions of the law on land use fee collection and the law on tax management (Articles 106, 107 of Decree 131/2021/ND-CP).
Preferential subjects: The provisions of Decree 103/2024/ND-CP clearly state the subjects for people with revolutionary contributions who are exempted (Article 18) or have their land use fees reduced (Article 19) for residential land within the residential land allocation limit (including land allocation, land use purpose change, and issuance of Certificates).
Special cases: The 2024 Land Law (Article 157) stipulates that in cases of exemption from land use fees, land users do not have to carry out procedures for determining land and calculating exempted land use fees.
Procedures for handling refunds of over paid taxes
For cases where people have paid land use fees according to the notice of the tax authority and have been granted a Land Use Rights Certificate, but are then determined to be eligible for exemption or reduction of land use fees according to the provisions of the law on meritorious people, people still have the right to request a recalculation of the reduced amount and handle the amount paid.
The implementation procedures are guided as follows:
Contact competent authorities: People need to contact competent authorities (such as commune-level People's Committees, land management agencies, Land Registration Office or one-stop-shop departments) for guidance and completion of procedures and documents for exemption and reduction of land use fees according to the provisions of law.
The specialized agency transfers information: After the people complete the dossier, the competent authority will transfer the exemption and reduction dossier and the Information Transfer Form (including information about the land user, area, location, purpose, and origin of land use) to the tax authority.
Tax authorities handle and return: Based on the transferred documents, the tax authority will:
Determine the amount of land use fees payable and decide to reduce land use fees.
Handling the land use fee that has been paid according to the provisions of law (return the difference that has been paid in excess). This is done together with calculating land use fees payable according to the provisions of Articles 20 and 21 of Decree 103/2024/ND-CP.
People need to proactively carry out these procedures to ensure the right to exempt or reduce land use fees according to the State's preferential policies.
