The Prime Minister on April 3 signed a decision on exemption and reduction of land use levy when recognizing land use rights and ownership of houses and other land-attached assets of households and individuals using land areas assigned (allocated) ultra viresbefore October 15, 1993, in localities with difficult or extremely difficult socio-economic conditions, border areas and islands.

Under Decision No. 11/2015/QD-TTg, eligible for exemption or reduction are land areas leased or allocated by the State to agencies, organizations and units for management or use, but then allocated ultra vires by these agencies, organizations and units to their cadres, employees and workers for use as residential land; and land areas assigned (allocated) ultra vires by heads of residential areas or commune-level People’s Committees to local households and individuals for building houses.

Accordingly, households and individuals living in extreme difficulty-hit areas, border areas and islands will be exempted from land use levy for land areas within the land allocation limits, while those living in areas with socio-economic difficulties will enjoy a 50-percent land use levy reduction specified at Point c, Clause 1, Article 8 of Decree No. 45/2014/ND-CP, providing the collection of land use levy. Land areas in excess of the residential land allocation limits must be levied under such Point.

An application dossier must comprises an application for land use levy exemption and reduction, clearly stating total area and reason for exemption or reduction; certification documents granted by agencies, organizations and units or heads of residential areas and commune-level People’s Committees that allocate land for building residential houses; and other documents related to land plots (if any).

This Decision will take effect on June 1.

Source: http://vietnamlawmagazine.vn/

 
 

Related posts