Is residential land within the set quota of a revolutionary activist exempt from non-agricultural land use tax in Vietnam?

Is residential land within the set quota of a revolutionary activist exempt from non-agricultural land use tax in Vietnam?

Based on Clause 5, Article 9 of the 2010 Law on Non-Agricultural Land Use Tax, the circumstances under which non-agricultural land use tax is exempted are as follows:

Exemption from tax

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5. Residential land within the set quota of a person who engaged in revolutionary activities before August 19, 1945; war invalids graded 1/4, 2/4; persons receiving policies equivalent to war invalids graded 1/4, 2/4; sick soldiers graded 1/3; heroes of the People's Armed Forces; Heroic Vietnamese Mothers; biological parents, foster parents of martyrs who raised them from childhood; spouses of martyrs; children of martyrs receiving monthly allowances; revolutionary activists exposed to Agent Orange; persons exposed to Agent Orange with difficult family circumstances.

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Thus, residential land within the set quota of a revolutionary activist is exempt from non-agricultural land use tax, provided the revolutionary activist before August 19, 1945.

>> See more: What principles are to be followed for non-agricultural land use tax exemption of residential land within the set quota?

>> See more: 04 methods for land valuation to develop the land price list?

>> See more: What is the current government policy on non-agricultural land use tax exemption and reduction?

Is residential land within the set quota of a revolutionary activist exempt from non-agricultural land use tax in Vietnam? (Image sourced from the Internet)

Vietnam: Is the reduction of non-agricultural land use tax calculated only on the tax amounts payable?

Based on Article 11 of the 2010 Law on Non-Agricultural Land Use Tax it is stipulated as follows:

Principle of tax exemption and reduction

1. Taxpayers who are eligible for both tax exemption and reduction on the same parcel will benefit from tax exemption; taxpayers eligible for multiple tax reduction cases as prescribed in Article 10 of this Law will benefit from tax exemption.

2. Taxpayers can only choose one place for tax exemption or reduction for their residential land, except in cases specified in Clause 9 of Article 9 and Clause 4 of Article 10 of this Law.

3. Taxpayers with multiple investment projects eligible for tax exemptions and reductions must apply exemptions and reductions separately for each investment project.

4. Tax exemptions and reductions are applied directly to the taxpayer and are calculated only on the tax amounts payable as prescribed by this Law.

Thus, the reduction of non-agricultural land use tax is calculated solely on the tax amounts payable and applies directly to the taxpayer.

Can taxpayers facing difficulties due to force majeure events receive a 50% reduction in non-agricultural land use tax in Vietnam?

Based on Clause 4, Article 11 of the 2010 Law on Non-Agricultural Land Use Tax it is stipulated as follows:

Tax reduction

A 50% reduction in the payable tax in the following cases:

1. Land of investment projects in fields eligible for investment incentives; investment projects in areas with difficult socio-economic conditions; land of enterprises employing 20% to 50% of their workforce as war invalids, sick soldiers.

The list of fields encouraged for investment (investment incentives), fields especially encouraged for investment (special investment incentives), areas with difficult socio-economic conditions, areas with especially difficult socio-economic conditions shall be implemented in accordance with the law on investment.

The number of war invalids, sick soldiers must be the average annual regular workforce as stipulated in Circular No. 40/2009/TT-LDTBXH dated December 03, 2009, of the Ministry of Labor - War Invalids and Social Affairs and subsequent amendments and supplements.

2. Residential land within the set quota in areas with difficult socio-economic conditions.

3. Residential land within the set quota of war invalids graded 3/4, 4/4; persons receiving policies equivalent to war invalids graded 3/4, 4/4; sick soldiers graded 2/3, 3/3; children of martyrs not receiving monthly allowances.

4. Taxpayers facing difficulties due to force majeure events if the damage to land and houses on the land is between 20% and 50% of the taxable value.

In such cases, taxpayers must have certification from the commune-level People's Committee where the land is located.

Thus, if taxpayers face difficulties due to force majeure events and the damage to land and houses on the land ranges from 20% to 50% of the taxable value, they may be eligible for a reduction of 50%.