On the Ministry of Finance's Information Portal, citizens reflected that the people's father is a resistance war activist who was infected with chemical toxins, has a body injury rate of 85% and has been recognized by the Phu Tho Provincial Department of Labor, Invalids and Social Affairs since 2013.
Previously, in 2004, this person was allocated 300 m2 of residential land with land use fees by the State. At the time of land allocation, he was not recognized as a resistance war activist infected with chemical toxins.
Currently, he bought a garden plot and has a need to change the land use purpose to residential land. People are asking whether this case will be exempted or reduced land use fees when implementing land use purpose conversion.
Regarding this content, Base 1 Tax Department of Phu Tho province said that based on Clause 1, Article 106 and Article 107 of Decree No. 131/2021/ND-CP dated December 30, 2021 of the Government detailing and measures to implement the Ordinance on Preferential Treatment for People with Meritorious Services to the Revolution.
Clause 1, Article 106 stipulates that the exemption and reduction of land use fees specified in Article 104 and Article 105 of the Decree shall be implemented in accordance with the provisions of Article 6 of the Ordinance on Preferential Treatment for People with Meritorious Services to the Revolution and in accordance with the principles of law on land use fee collection.
Article 107 stipulates that dossiers, procedures, and processes for resolving land use fee exemption and reduction are carried out in accordance with the provisions of the law on land use fee collection and the law on tax management.
At the same time, point d, clause 1, Article 104 of Decree No. 131/2021/ND-CP stipulates the regime of exemption from land use fees for people with meritorious services to the revolution.
In which, resistance war activists infected with toxic chemicals with a body injury rate of 81% or more are eligible for land use fee exemption when the State allocates residential land, allows land use purpose conversion to residential land, or when residential land use rights are recognized.
Base 1 tax of Phu Tho province also cited Clause 1, Article 10 of Decree No. 103/2024/ND-CP dated July 30, 2024 of the Government regulating land use fees and land rents.
According to this regulation, the exemption from land use fees is implemented directly for those who are exempted and is only exempted once in cases where the State allocates residential land, allows the change of land use purpose to residential land or issues a certificate of residential land use rights for the land being used.
In case one person is eligible for land use fee exemption many times or there are many members in the household who are also eligible for exemption, only one person is exempted once.
In addition, in cases where people exempted from land use fees have been allocated residential land, converted land use purposes to residential land, or have been granted a certificate of residential land use rights before the date of the exemption decision or before the time of being certified as a person with meritorious services to the revolution, they are still exempted from land use fees once when carrying out the allocation of residential land, conversion of land use purposes to residential land, or issuance of a certificate of residential land use rights at the next time.
Based on the above grounds, the tax authority said that in the case where the father of the questioner is a resistance war activist infected with chemical toxins with a body injury rate of 85%, and wants to convert agricultural land to residential land, whether it is eligible for exemption or reduction, citizens need to go to the Provincial People's Committee or the authorized Commune People's Committee to ask directly.
If fully meeting the conditions according to the provisions of land law, law on people with meritorious services to the revolution and law on land use fees, then when implemented according to Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance.
