(Chinhphu.vn) – The Mr. Do Van Luu’s father  (in Dong Nai Province) is a wounded soldier of class A, grade 4/6. His father died in 1997 and left him an agricultural plot. In 2003, the State recovered land and compensated him for another land plot.

Mr. Luu would like to ask, can he get an exemption from or the reduction of land use fees according to the preferential policies for people with meritorious deeds when granting land use right certificates?

Lawyer Tran Van Toan, the Khanh Hung Lawyer’s Office – the Hanoi Bar Association responds this issue as follows:

According to Clause 2, Article 12 of the Decree No. 45/2014 / ND-CP dated May 15, 2014 of the Government on collection of land use fees (effective from July 1, 2014, currently valid),  Land use levy reduction for residential land within the allocation quota for residential land (including land allocation, change of land use purpose and grant of certificates for current land users) is applicable to people with meritorious service to revolution who are eligible for land use levy reduction under regulations on people with meritorious service.

Under the provisions of Point c, Clause 2, Article 2 of the Decision No. 118 / TTg dated  February 27, 1996, it has been amended and supplemented under the provisions of Clause 2, Article 1 of the Decision 117/2007 / QD-TTg dated July 25, 2007 of the Government’s  Prime Minister, in case of war invalids and beneficiaries of policies such as war invalids and class B war invalids, the rate of working capacity decline due to injury disability from 21% to 40% is supported 70% of land use fees.

The specific support levels calculated in the residential land norms shall be prescribed by the People's Committees of the provinces and centrally-run cities and calculated on the land use levies payable by the assisted people.

Specifically, Mr. Do Van Luu had a father who is an old Grade A wounded soldier of level 4/6, he was relocated to a new Grade IV wounded soldier (minor injury) under the provisions of Point 1, Section II of the Circular No. 32 / LB of 27 / November 1985 by the Ministry of Health and the Ministry of War Invalids and Social Affairs, now called the 4/4 war invalids (the infirmity rate is from 21% to 40%). The Wounded solder (Mr. Luu's father) died in 1997.

Pursuant to the provisions of Clause 7, Article 2 of the Decision No. 118 / TTg above, if the preferential subjects are war invalids, the preferences shall apply to wounded solder who are alive. In case Mr. Luu is a died wounded solder, if he really has a very difficult economic situation, he will be considered for preferential land use reduction when granting the land use right certificate.

The reduction of land use fees shall be made only when there is a decision of a competent State agency permitting the reduction of land use levies according to law provisions on people with meritorious services (provincial-level People's Committees or authorized agencies, authorities or decentralization).

Based on the records and documents proving that the land use levy is reduced, the tax agency shall determine the payable land use levy and the reduced land use levy. The director of the District Tax Office shall issue a decision on the reduced amount of land use for households and individuals with meritorious services.

Lawyer Tran Van Toan,

the Khanh Hung Lawyer’s Office – The Hanoi Bar Association