From February 15, people with meritorious services will be exempted or reduced from land use fees?

Previously, Decree 31/2013/ND-CP only stipulated that people with meritorious services to the revolution and relatives of martyrs who bought state-owned houses would be exempted or reduced from land use fees as prescribed by land law without specifying the object as well as the reduction rate.

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According to new regulations in Decree 131/2021, by February 15, 2022 - this Decree officially takes effect and the regime of land use levy exemption and reduction for people with meritorious services will be specifically regulated as follows:

Free land use fee regime

Exemption of land use fees within the residential land allocation quota

Subjects are exempted from land use levy within the residential land allocation limit when the State allocates residential land, changes the land use purpose to residential land, recognizes the right to use residential land, or buys houses owned by the State specified in Clause 1 of Decree 131 include:   

- People who were active in the revolution before January 1, 1945.

- Hero of the People's Armed Forces, Hero of Labor during the resistance war.

- Heroic Mothers of Vietnam.

- War invalids, including class B war invalids who were recognized before December 31, 1993, policy beneficiaries such as wounded soldiers, sick soldiers, resistance activists infected with toxic chemicals have a bodily harm from 81% and more.

- Relatives of martyrs are receiving monthly allowance.

Exemption of land use fee when buying a house

Clause 2, Article 104 of Decree 131 stipulates that land use levy is exempted when buying houses (type of multi-storey houses with many households) currently rented under the State's ownership according to Decree No. 61/CP of July 5, 1994 of the Government. Government for revolutionary activists from January 1, 1945 to the August Revolution of 1945.

Land use levy reduction regime, subjects and levels of land use levy reduction for people with meritorious services are specified in Article 105 of Decree 131/2021 as follows:

90% reduction of land use fee within residential land allocation quota

Subjects are entitled to a 90% reduction in land use levy within the residential land allocation limit when the State allocates residential land, changes the land use purpose to residential land, recognizes the residential land use right, and buys a house owned by the State includes:

- People who were active in the revolution from January 1, 1945 to the August Revolution of 1945.

- War invalids, including class B war invalids recognized before December 31, 1993, who enjoy the same policies as wounded and sick soldiers.

- Resistance activists infected with toxic chemicals have a body damage rate of 61% to 80%.

80% reduction in land use fee within the residential land allocation quota

Subjects are entitled to an 80% reduction in land use levy within the residential land allocation limit when the State allocates residential land, changes the land use purpose to residential land, recognizes the right to use residential land, and purchases a house owned by the State includes:

- War invalids, including class B war invalids recognized before December 31, 1993.

- Policy beneficiaries such as war invalids and sick soldiers.

- Resistance activists infected with toxic chemicals have a body injury rate of 41% to 60%.

70% reduction of land use fee within residential land allocation quota

Subjects are entitled to a 70% reduction in land use levy within the residential land allocation limit when the State allocates residential land, changes the land use purpose to residential land, recognizes the residential land use right, and purchases houses owned by the State includes:

- War invalids, including class B invalids recognized before December 31, 1993, policy beneficiaries such as wounded soldiers, sick soldiers, resistance activists infected with toxic chemicals have high rates of bodily injury from 21% to 40%.

- People who are active in the revolution, resistance war, defense of the Fatherland, or perform international obligations are imprisoned or exiled by the enemy.

- The recipient or family member is awarded the "Fatherland's merit" or "For meritorious services" diploma before the August Revolution, 1945, the recipient or family member is awarded the Resistance Medal .

- Relatives of martyrs.

65% reduction of land use fee within residential land allocation quota

Subjects are entitled to a 65% reduction in land use levy within the residential land allocation limit when the State allocates residential land, changes the land use purpose to residential land, recognizes the residential land use right, and buys a house owned by the State includes:

- People who are active in the resistance war for national liberation, defense of the Fatherland, and international obligations.

- The recipient or family member is awarded the Resistance Medal.

Procedures for land use fee exemption or reduction According to Article 107 of Decree 131, dossiers, procedures and processes for settlement of land use levy exemption and reduction for people with meritorious services to the revolution shall comply with the law on collection of land use levy and the law on tax Administration specifically:

Prepare profile According to Article 15 of Circular 76/2014/TT-BTC, in order to be exempted or reduced from land use levy, it is necessary to prepare 01 dossier:

1 - An application form for land use levy exemption or reduction (specifying the area, the reason for the exemption or reduction);

2 - Proof of identity in the case of people with meritorious services (certified true);

3 - Relevant papers on the land plot (if any)

In addition, when submitting the application, you must bring your identity card or citizen identification card.

Implementation procedure

According to Article 16 of Circular 76/2014/TT-BTC, the procedures for requesting land use levy exemption or reduction are carried out according to the following steps:

Step 1: Submit your application

Where to apply: Submit in person at the agency or send by post to the district-level land registration office branch.

Step 2: Resolve the request

- When carrying out the procedures for granting a certificate or changing the land use purpose, the land registration office shall transfer the application for exemption or reduction of use levy to the tax office.

- The tax authority shall base itself on the dossier and decide on the exemption or reduction of land use levy for households and individuals.

Processing time: 15 working days since receiving the application.

Tieu Tuong
CafeF