The Tax Department issued Official Letter 10.000/CT-CS on land use fees. In which, the Tax Department has the following opinion:
- Clause 1, Clause 4 and Clause 8, Article 17 of Decree 103/2024/ND-CP dated July 30, 2024 of the Government stipulate the principles for exempting and reducing land use fees for subjects exempted from or reducing land use fees.
- At point b, clause 1, Article 18 of Decree 103/2024/ND-CP dated July 30, 2024 of the Government regulating exemption of land use fees.
- Clause 1, Article 19 of Decree 103/2024/ND-CP dated July 30, 2024 of the Government stipulates the reduction of land use fees.
- Clause 2, Article 60 of Circular 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance guiding the implementation of a number of articles of the Law on Tax Administration and Decree 126/2020/ND-CP (amended and supplemented in Clause 2, Article 7 of Circular 43/2023/TT-BTC dated June 27, 2023 of the Ministry of Finance) stipulates procedures for records of exemption and reduction of land use fees.
Thus, Decree 103/2024/ND-CP dated July 30, 2024 of the Government stipulates:
(i) Exemption from land use fees when allocated land by competent state agencies, permitted to change land use purposes, recognized land use rights (issued Certificates) within the residential land limit for households or individuals who are ethnic minorities living in areas with particularly difficult socio-economic conditions, border areas, and islands;
(ii) Reduce 50% of land use fees when competent state agencies use land for households and ethnic minorities in the remaining areas (not in areas with particularly difficult socio-economic conditions, border areas, and islands).
Procedures and documents for exemption and reduction of land use fees shall comply with the provisions of law on tax management.
Currently, the Ministry of Finance is submitting to the Government a draft Decree amending and supplementing a number of articles of Decree 103/2024/ND-CP dated July 30, 2024 of the Government regulating land use fees, land rents and Decree 104/2024/ND-CP dated July 31, 2024 of the Government regulating the Land Development Fund (including more specific regulations on exemption and reduction of land use fees).
