Mr. Phung Van Thinh (in Phu Yen Province) is Kinh, his wife is an ethnic minority. He has 2 land plots of agricultural land next to each other. According to his reference, his family's case will be reduced by 50% of the fee to convert agricultural land to residential land and only be exempted or reduced once.

Mr. Thinh would like to ask, if he wants to change the purpose of using the two land plots at the same time, can he be charged a reduction of the one-time conversion fee for both land plots?

Regarding this issue, The Tax Department of Phu Yen Province has the following opinions:

In Clause 1, Article 10; Clause 1 Article 12 of Decree No. 45/2014 / ND-CP dated May 15, 2014 of the Government stipulating the collection of land use fees as follows:

“Article 10. Principles of land use levy exemption or reduction

1. Households and individuals that are eligible for land use levy exemption or reduction may enjoy the exemption or reduction only once in the following cases: They are allocated land by the State for use as residential land or permitted for change from other land to residential land or granted residential land use right certificates”.

2. “Article 12. Land use levy reduction

A 50% reduction of land use levy for the land area within the allocation quota for residential land is applicable to ethnic minority households and poor households in localities not prescribed in Clause 2, Article 11 of this Decree upon issuance of a decision by a competent state agency on land allocation; first-time recognition (grant of certificates) of land use rights for currently used land or upon permission for change from non-residential land to residential land.”.

In Clause 1, Article 14 of Circular No. 76/2014 / TT-BTC dated June 16, 2014 of the Ministry of Finance guiding a number of articles of Decree No. 45/2014 / ND-CP dated May 15, 2014 of the Ministry of Finance. The Government provides for the collection of land use fees as follows:

" Article 14. Land use levy reduction

The reduction in land levies shall comply with regulations in Article 12 of Decree No. 45/2014/ND-CP; in particular:

If any poor household or ethnic minority household which is not in the severely disadvantaged areas prescribed in the List of severely disadvantaged areas, border or island areas and is not exempt from land levies as prescribed in Clause 2 Article 11 of Decree No. 45/2014/ND-CP is allocated land, granted the Certificate for the first time or permitted to change purposes of land from agricultural land or non-agricultural land (other than residential land) to residential land, their land levy payment shall be reduced 50% within the residential land quota.

The poor household or ethnic minority household who is given reduction in land levy payment must have permanent residence in the administrative division where their piece of land which is granted the Certificate or changed purpose of land is located”.

Based on the above provisions, in the case of Mr. Phung Van Thinh's household whose wife is an ethnic minority person, is allowed to change the use purpose from agricultural land to residential land in Tan village by a competent state agency. Lap Duc Binh Dong Commune, Song Hinh District, which is not in areas with particularly difficult socio-economic conditions, is entitled to a 50% reduction of land use levy within the residential land allocation quota and only one exemption or reduction”.

According to Article 6 of Circular No. 30/2014 / TT-BTNMT dated June 2, 2014 of the Ministry of Natural Resources and Environment guiding documents for land allocation, land lease, change of land use purpose, land acquisition; Decision No. 2363 / QD-UBND dated October 5, 2016 of the People's Committee of Phu Yen Province announcing standardized administrative procedures under the jurisdiction of the district People's Committee, accordingly, for applications for transfer land use purposes, land users must do for each land parcel.

Therefore, in the case of Mr. Thinh, when the competent State agency allows to change the use purpose of 2 agricultural land plots to 2 residential land plots, only 50% reduction of land use levy within the residential land allocation quota for a residential land plot if he has not been exempted or reduced in the past.