Mr Tran Thanh Binh (Kon Tum Province), a retired official,enjoyed, a rank of level 2/4wounded soldier infected with toxic chemicals. He was granted a certificate of losing labor capability 41% to 60%. .He lives in a four-level house with his children and grandchildren.

Recently, Mr Binh has bought a land plot (within the allocation quota for residential land) and applied for enjoying land use levy exemption or reduction when changing the purpose of land use from agricultural land to residential land. 

However, Mr. Binh received explanation from competent agency in locality that heshall not be enjoyedaccording to the policy for people with meritorious services because he already owns a house. He shall enjoyland use levy exemption or reduction if he doesn’t possess any real estate and lives in a rented house.

Mr. Binhwould like to ask, does competent agency in his locality give the right explanation?

Regarding this issue, the Department of Natural Resources and Environment of Kon Tum province gives the following opinions:

Clause 2, Article 1 of the Government’s  Prime Minister’s Decision No. 117/2007 / QD-TTg of dated July 25, 2007 amending and supplementing Point c, Clause 2, Article 2 of the Government’s Prime Minister’s Decision No. 118 / TTg  dated February 27, 1996 stipulates that: People with meritorious services to the revolution receive partially or fully support with the land use levy. Pursuant to interdisciplinary guidelines No.1689a/HD-LN dated September 13th 2015 of Department of Finance - Department of Natural Resources and Environment - Department of Labor –War Invalids and Social Affairs - Department of Construction and Provincial Department of Taxation stipulates the process of implementing policies on exemption and reduction of land use levy for people with meritorious services to the revolution in Kon Tum Province according to the specific levels as follows:

- HeroicVietnamese Mother, the Hero of the People's Armed Forces,the Hero of Labor, war invalids and the beneficiaries of the same policies like war invalids, type B wounded soldiers and diseased soldiers who have lost 81% of their labor capacity due to injury and illness, family of martyrs enjoyingmonthly nurturing subsidiesare provided with full land use levy.

- Resistance war activists infected with toxic chemicals, war invalids and the beneficiaries of the same policies like war invalids, type B wounded soldiers and diseased soldiers who have lost 61% to 80% of their labor capacity due to injury and illness are entitled to enjoy 90% of the land use levy.

- War invalids and the beneficiaries of the same policies like war invalids, type B wounded soldiers and diseased soldiers who have lost 41% to 60% of their labor capacity due to injury and illness are entitled to 80% of the land use levy.

- Families of martyrs specified in Clause 1, Article 14 of the Ordinance on preferential treatment of people with meritorious services to the revolution; war invalids and the beneficiaries of the same policies like type B wounded soldierswho have lost 21% to 40% of their labor capacity due to injury and illness, people with meritorious services to the revolution enjoying monthly subsidies, people with meritorious services to the revolution awarded  “To Quoc Ghi Cong” (The Fatherland Acknowledges the Merits) commemorative badge or the “Co Cong Voi Nuoc” (With Meritorious Services to the Country) diploma, people with meritorious services to the revolution in family awarded  “To Quoc Ghi Cong” (The Fatherland Acknowledges the Merits) commemorative badge or the “Co Cong Voi Nuoc” (With Meritorious Services to the Country) diploma are entitled to 70% of the land use levy.

- Revolutionary activists, resistance war activists, who were captured and imprisoned by enemy;activists in resistance wars for national liberation, national defense and performance of international dutieswho were awarded first-class resistance medals or second-class resistance-medals are entitled to 65% of the land use levy.

On May 15th 2014, The Government promulgated Decree No. 45/2014/NĐ-CPproviding the collection of land use levy. Clause 1, Article 10; Clause 1, Article 11 and clause 2, article 12, stipulate the principles of land use levy exemption or reduction as follows:

- 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.

- Land use levy shall be exempted for the land area within the allocation quota for residential land which is used for implementation of housing policies, residential land for people with meritorious services to the revolution who are eligible for land use levy exemption under regulations on people with meritorious services.

- 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.

In principle, policies for people with meritorious services to the revolution shall be carried out in localities where the people of meritorious services are registered, where meritorious persons register their permanent residence.

Based on the above provisions, Mr. Tran Thanh Binh is the one with meritorious services to the revolution. If he has not yet enjoyed the exemption or reductiononce he is 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 in any locality; and hesent an application for exemption or reduction of change of land use purpose to competent agencies, if competent agencies verify that his caseis the entity of land use levy exemption or reduction, his case shall be considered for settlement.