The determination of geographical areas with difficult socio-economic conditions or extremely difficult socio-economic conditions in order to grant exemption or reduction of non-agricultural land use tax shall comply with regulations. in Decree No. 118/2015 / ND-CP.

According to Mr. Dang Van Tuan, Van Yen District is a district of Yen Bai Province, an area with difficult socio-economic conditions specified in Decree No. 108/2006 / ND-CP dated September 22. / 2006; Decree 118/2015 / ND-CP dated November 12, 2015. But in which, 10 communes in Van Yen District are communes with areas with extremely difficult socio-economic conditions recognized by the Government in Decision No. 164/2006 / QD-TTg dated July 11, 2006, Decision No. 113/2007 / QD-TTg dated July 20, 2007 and Decision No. 69/2008 / QD-TTg dated May 19, 2008; Decision No. 2405 / QD-TTg dated December 10, 2013.

Mr. Tuan would like to ask, 10 communes in Van Yen District, which are communes with extremely difficult socio-economic conditions, are eligible for exemption from non-agricultural land use tax arising on residential land within the limit at the area with the socio-economic situation particularly difficult or is it only possible to reduce the non-agricultural land use tax arising on the residential land within the limit in the area with difficult socio-economic conditions?

According to the Law on Non-agricultural Land Use Tax and its guiding documents, the provisions in Clause 1, Article 8 of Decree No. 53/2011 / ND-CP dated July 1, 2011: “1. List of fields in which investment is encouraged, fields that specially encouraged for investment, geographical areas with difficult socio-economic conditions, regions with extremely difficult socio-economic conditions specified in Clause 1 , Clause 4, Article 9 and Clause 1, Clause 2, Article 10 of the Law on Non-agricultural land use tax comply with the law on investment ”.

Regarding this issue, The Tax Department of Yen Bai Province answers as follows:

According to the provisions of the Law on Non-agricultural Land Use Tax No. 48/2010 / QH12, in Clause 4, Article 9, the provisions on tax exemption for: “4. The limited residential land in areas with extremely difficult socio-economic conditions ”; Clause 2 Article 10 provides for a reduction of 50% of the payable tax amount for: “2. Limited residential land in areas with difficult socio-economic conditions ”.

Clause 1, Article 8 of the Government's Decree No. 53/2014 / ND-CP dated July 1, 2011, detailing and guiding the examination of a number of articles of the Law on Non-agricultural Land Use Tax stipulates:

“Article 8. Tax exemption and reduction and principles of tax exemption and reduction

The subjects of tax exemption and reduction and the principles of non-agricultural land use tax exemption or reduction comply with Articles 9, 10 and 11 of the Law on Non-agricultural Land Use Tax. Some contents are specified as follows:

1. The list of fields in which investment is encouraged, fields specially encouraged for investment, geographical areas with difficult socio-economic conditions, and extremely difficult socio-economic conditions are specified in Clause 1, Clause 4 Article 9 and Clause 1, Clause 2 Article 10 of the Law on Non-agricultural land use tax comply with the law on investment ”.

At Point 14, Appendix II of the List of areas eligible for investment incentives, issued together with the Government's Decree No. 118/2015 / ND-CP dated November 12, 2015, detailing and guiding the implementation of a number of articles of The Law on Investment stipulates: "Areas with difficult socio-economic conditions: the districts of Tran Yen, Van Chan, Van Yen, Yen Binh, and Nghia Lo town".

Pursuant to the above provisions, the determination of geographical areas with difficult socio-economic conditions or areas with extremely difficult socio-economic conditions in order to grant exemption or reduction of non-agricultural land use tax The enterprises specified in Clause 4, Article 9 and Clause 2, Article 10 of the Law on Non-agricultural Land Use Tax comply with the Government's Decree No. 118/2015 / ND-CP dated November 12, 2015 and other revised documents (if any).

Therefore, if 10 communes of Van Yen District belong to the list of extremely difficult communes specified in Decision No. 164/2006 / QD-TTg dated July 11, 2006, Decision No. 113/2007 / QD-TTg July 20, 2007, Decision No. 69/2008 / QD-TTg dated May 19, 2008, Decision No. 2405 / QD-TTg dated December 10, 2013 of the Prime Minister, but not on the list of geographical areas. having difficult or extremely difficult socio-economic conditions as prescribed in the Government's Decree No. 118/2015 / ND-CP dated November 12, 2015, guiding the implementation of a number of articles of the Investment Law. not subject to tax exemption or reduction for non-agricultural land use according to regulations.