Principles of land use levy exemption or reduction
Mr. Tran Thanh Binh (in Kon Tum Province) is a retired and wounded 2/4 officer and is infected with toxic chemicals at the rate of 41% to 60% and has been certified. He has a 4th grade house, lives with his children and grandchildren.
Recently, Mr. Binh bought a plot of land (according to the plan is residential land) and made an application to enjoy the exemption and reduction of land use fees when changing the purpose of use from agricultural land to residential land.
However, Mr. Binh explained that his case did not exempt or reduce land use fees according to the policy for people with meritorious services because he had houses and only handled exemption and reduction for cases of homelessness in a rented home.
Mr. Binh would like to ask, was the local authority to explain correct?
Regarding this issue, Department of Natural Resources and Environment of Kon Tum province responds as follows:
Clause 2, Article 1 of the Government’s Prime Minister's Decision No. 117/2007 / QD-TTg dated July 25, 2007, amending and supplementing Point c, Clause 2, Article 2 of Decision No. 118 / TTg dated February 27 / In 1996, by the Government’s Prime Minister, people with meritorious services to the revolution were supported in part or in whole the land use levy and Inter-sectoral Guideline No. 1689a / HD-LN dated September 13, 2015 of the Inter-sectoral Department of Finance - Department of Natural Resources and Environment - Department of Labor - Invalids and Social Affairs - Department of Construction and Provincial Department of Taxation on the process of implementing policies on exemption and reduction of land use levy for people with meritorious services to the revolution in the province of Kon Tum according to the specific levels as follows:
- Vietnamese heroic Mother; Heroes of the people's armed forces; Labor hero; war invalids and policy beneficiaries such as war invalids, category B war invalids and diseased soldiers, with an 81% or higher reduction in their working capacity due to injury or illness; Relatives of martyrs who are receiving monthly nourishment allowances are provided with full land use levy.
- Resistance activists infected with toxic chemicals; War invalids and policy beneficiaries such as war invalids, category B war invalids and diseased soldiers, with a disability incidence of between 61% and 80% are entitled to 90% of land use levy.
- Resistance activists infected with toxic chemicals; war invalids, primary beneficiaries - War invalids, policy beneficiaries such as war invalids, war invalids of category B, diseased soldiers with a disability incapacity rate of between 41% and 60% are entitled to support 80 % land use fees.
- Relatives of martyrs prescribed in Clause 1, Article 14 of the Ordinance on preferential treatment of people with meritorious services to the revolution; war invalids and policy beneficiaries like war-type B soldiers have a disability rate of between 21% and 40%; people with meritorious services to the revolution, who are receiving monthly allowance; people with meritorious services to the revolution are awarded the "Fatherland of Merit" Medal or the "Meritorious Merit to the Nation" Medal, and people with meritorious assistance to the revolution in the family are awarded the Medal of "Fatherland of Merit" or Degree of "Having meritorious services to the country" is supported with 70% of the land use levy.
- Revolutionary and resistance activists are imprisoned and exiled; resistance activists who liberated the nation, defended the Fatherland and performed international duties were awarded the First Resistance War Order or the First Victory War Medal, who are supported with 65% of the land use levy.
On May 15, 2014, the Government issued Decree No. 45/2014 / ND-CP stipulating the collection of land use fees. In Clause 1, Article 10; Clauses 1, Article 11 and clause 2 Article 12 provide for the principle of exemption and reduction of land use levies 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 stipulations, Mr. Tran Thanh Binh belongs to the case of people with meritorious services to the revolution if he / she has not yet enjoyed the land use right exemption or reduction once when the State allocates land for house construction or is permitted changing the purpose of using land from another land to building houses or being granted a one-time land use right certificate, any locality, now he has an application for exemption or reduction of land use purpose transfer sent to competent authorities, if competent agencies verify and verify that his cases are eligible for land use levy exemption or reduction, they shall be considered for settlement.
By: Online Newspaper of the Government / Translator: HaiYen-Bizic
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