Mrs. Huong followed the procedure to apply for a land use fee exemption and submitted her application to the local tax authority according to the instructions in Decision No. 2780/QĐ-BTC dated December 18, 2023, issued by the Minister of Finance (taxpayers submit an application for exemption or reduction of land use fees if the matter arises after the tax authorities have issued a tax payment notice).

However, the tax authorities did not accept her application, citing that, according to Point b, Clause 2, Article 15 of Circular No. 76/2014/TT-BTC dated June 16, 2014, issued by the Minister of Finance: "For households and individuals: The application for land use fee exemption or reduction must be submitted together with the application for a land use right certificate or the application for conversion of land use purpose to the Land Registration Office or the Department of Natural Resources and Environment."

Mrs. Hương asks how she can receive the land use fee exemption as stipulated in Article 11 of Decree No. 45/2014/NĐ-CP of the Government.

Regarding this matter, the Dak Nong Provincial Tax Department provided the following opinion:

Based on Article 10 and Article 11 of Decree No. 45/2014/NĐ-CP dated May 15, 2014, issued by the Government, which regulates the principles for implementing land use fee exemptions and reductions, and the cases in which land use fees are exempted;

Based on Clause 1, Article 15 of Circular No. 76/2014/TT-BTC dated June 16, 2014, issued by the Minister of Finance, which provides guidance on the application for land use fee exemption or reduction;

According to these regulations, the Tax Department advises Mrs. Huong to consider the actual situation and refer to the legal documents to proceed.

In cases where the taxpayer is eligible for land use fee exemption or reduction according to the law, the application for such exemption or reduction must be submitted together with the application for a land use right certificate or the application for conversion of land use purpose to the Land Registration Office or the Department of Natural Resources and Environment as instructed in Point b, Clause 2, Article 15 of Circular No. 76/2014/TT-BTC.

It is recommended that Mrs. Huong directly contact the Gia Nghia - Dak Glong Regional Tax Department for detailed guidance.