Pham Trung Duc's father (in Hai Phong City) was wounded 4/4. Previously, his father bought land A, an area of 500 square meters and had a land use right certificate, so he did not apply for a reduction of land use fees according to the policy towards people with meritorious services.

Currently, Mr. Duc's father has land B in the category of clearance and is assigned another land plot by the State with an area of 60m2, and has to pay land use fees. Mr. Duc would like to ask can your father apply for a reduction of land use fees?

Lawyer Tran Van Toan, The Khanh Hung Law’s Office – the Hanoi Bar Association answers Mr. Pham Trung Duc as follows:

On May 15, 2014, the Government issued Decree No. 45/2014 / ND-CP regulating the collection of land use fees. Clause 1, Article 10 and Clause 2, Article 12 of this Decree provide:

- 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 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 that are eligible for land use levy reduction under regulations on people with meritorious service.

Support level for land use fees for war invalids, category 4/4

According to Clause 2, Article 1 of Decision No. 117/2007 / QD-TTg dated July 25, 2007 of the government’s  Prime Minister amending and supplementing Point c, Clause 2, Article 2 of Decision No. 118/1996 / QD-TTg on February 27, 1996 of the Government’s Prime Minister, relatives of martyrs defined in Clause 1, Article 14 of the Ordinance on Preferential Treatment of Persons with Merit to the Revolution; war invalids and policy beneficiaries such as war invalids and war invalids of class B have a working capacity decrease of between 21% and 40% (wounded invalids category 4/4); people with meritorious services to the revolution are receiving monthly allowances; people with meritorious services to the revolution are awarded the Medal of "The Fatherland Attribution" or Certificate of "Merit to the country", people with meritorious service to the revolution in the family are awarded the Medal of "The Fatherland Attribution" or Degree "Merit to water" is supported 70% of land use fee.

The support level mentioned above is calculated in the residential land norm set by the People's Committee of the province or centrally run city and calculated on the land use levy that the beneficiary has to pay.

Compensation for land when the State recovers residential land

According to Article 79 of the  Land Law2013, households, individuals using residential land, overseas Vietnamese owning houses associated with land use rights in Vietnam are eligible to Compensation specified in Article 75 of this Law, when the State recovers land, shall be compensated as follows:

If there is no residential land or other house in the commune, ward or township where the recovered land is located, compensation shall be made with residential land or house; in case there is no need to compensate with residential land or houses, the State shall compensate in cash.

If there is still residential land or house in the commune, ward or town where the recovered land is located, monetary compensation shall be paid. For localities that have land fund conditions, compensation in the form of residential land will be considered.

Households and individuals, when the State recovers land associated with their houses, must relocate their residences but are ineligible for compensation for residential landlease purchase or allocation of residential land with the collection of land use fees.

In the case of Mr. Pham Trung Duc's father, a wounded soldier of category 4/4 (with an infirmity rate of 21% to 40%), he is entitled to 70% of the land use levy in the residential land allocation quota. However, the land use levy is reduced only once in case the State allocates land for housing or is allowed to change the land use purpose from other land to residential land or is granted a Certificate of use rights. use of residential land.

When the State recovers the land attached to the houses, his father, who is compensated by the State with residential land or house, does not have to pay land use fees, is not eligible for land use levy support.

If, when the State recovers the land attached to the house, he has to relocate but is ineligible for compensation for residential land, but his father is assigned 60m2 of residential land by the State with the collection of land use fees, his father is possible to combine the proposal to reduce land use fees according to preferential policies for people with meritorious services.

Housing support policies for people with meritorious services, including partial or full support for land use fees within the residential land allocation quota for each specific case, according to the specific level specified in Decision 118 / 1996 / QD-TTg amended and supplemented according to Decision 117/2007 / QD-TTg, which has been implemented by localities since 1996 up to now. Therefore, the Labor - Invalids and Social Affairs agency, when considering the cases of people with meritorious services applying for land use levy exemption or reduction, should review dossiers, avoid omitting subjects, and avoid support. multiple times per object.

According to Article 13 of Decree No. 45/2014 / ND-CP, based on the records and papers proving that the land use levy is eligible, the Director of the Sub-Department of Taxation will determine the amount of land use. payable and reduced land use levy for households and individuals.

Lawyer Tran Van Toan

The Khanh Hung Lawyer’s Office, The Hanoi Bar Association