However, when her family went to apply for a change of use purpose, the local agency was not supported by the reason that there was no decision and no guiding document of the Provincial People's Committee for this case. However, when her family went to apply for a change of use purpose, the local agency was not supported by the reason that there was no decision and no guiding document of the Provincial People's Committee for this case.

Currently, Ms. Tuyen's family has completed the conversion dossier to the final step of issuing a tax notice with the payment rate of 100%. Ms. Tuyen asked, if her family is a relative of a martyr, will she be exempt from or reduce the land use fee?

The Tax Branch of Ben Cat area, Binh Duong province responded to this problem as follows:

Regarding the policy of land use levy exemption and reduction, based on the Government's Decree No. 131/2021/ND-CP dated December 30, 2021 detailing and implementing measures to implement the Ordinance on Incentives for people with meritorious services.

Point d, Clause 3, Article 105 stipulates 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, recognition of the right to use residential land when purchasing state-owned houses for paralyzed relatives.

Article 107 stipulates that dossiers, procedures and processes for settlement of land use exemption and reduction shall comply with the law on collection of land use levy and the law on tax administration.

Pursuant to Article 60 of Circular No. 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 No. 126/2020/ND-CP dated October 19, 2020 of the Government detailing a number of articles of the Law on Tax Administration stipulating the procedures for land use levy exemption or reduction for land within the quota of residential land assigned to people with meritorious services to the revolution, a dossier includes:

- A written request made according to Form No. 01/MGTH issued together with Appendix I of this Circular;

- Relevant papers proving eligibility for land use levy exemption or reduction in accordance with the law on people with meritorious services to the revolution

- Decision or legal document on land use levy exemption or reduction issued by the People's Committee of the province or of an agency authorized or decentralized by the People's Committee of the province.

Pursuant to Point b, Clause 2, Article 15 of Circular No. 76/2014/TT-BTC dated June 16, 2014 of the Ministry of Finance for households and individuals, the application for land use levy exemption or reduction shall be submitted together with the application for a Certificate and for change of land use purpose to the Land Use Right Registration Office or natural resources and environment agency.

Thus, for the application for exemption or reduction of land use when changing the land use purpose for people with meritorious services to the revolution, taxpayers must declare and provide complete dossiers under the guidance in Article 60 of Circular No. 80/2021/TT-BTC as instructed above, and submit dossiers to the one-stop section of the town's People's Committee. Ben Cat with the application for change of land use purpose.