Application for exemption from land levies for investors in social housing projects

According Circular 80/2021/TT-BTC dated September 29, 2021 on elaboration of some Articles of the Law on Tax Administration and the Government’s Decree No. 126/2020/ND-CP on elaboration of some Articles of the Law on Tax Administration.

Application for exemption from land levies for investors in social housing projects

Application for exemption from land levies for investors in social housing projects

According to Clause 8 Article 60 of Circular No. 80/2021/TT-BTC, an application for exemption from land levies submitted by the investor consists of:

- Documentation of exemption from land levies on social housing projects prescribed in Clause 1 Article 53 of the Law on Housing 2014:

+ A written request made according to form No.

+ A copy of the decision on approval for investment policies and investment project issued by a competent authority as prescribed by law.

+ A copy of the land allocation decision of the competent State agency.

- Documentation of exemption from land levies on social housing projects prescribed in Clause 2 Article 53 of the Law on Housing 2014:

+ A written request made according to form No.

+ A copy of the decision on approval for investment policies and investment project issued by a competent authority as prescribed by law.

+ A copy of the land allocation decision of the competent State agency.

+ The enterprise's or cooperative's commitment on the house rental must not exceed the rental set by the provincial-level People's Committee in accordance with the law on housing.

- Documentation of exemption from land levies on social housing projects invested by the enterprise as prescribed in Clause 2 Article 53 of the Law on Housing 2014 to their workers:

+ A written request made according to form No.

+ A copy of the decision on approval for investment policies and investment project issued by a competent authority as prescribed by law.

+ A copy of the land allocation decision of the competent State agency.

+ A copy of the list of employees of the enterprise/cooperative eligible to live in the house, which is certified by a competent authority.

+ The commitment of the enterprise or cooperative on the house leasing price, which must not exceed the leasing price set by the provincial-level People's Committee in accordance with the provisions of law on dwelling houses.

- Documentation of exemption from land levies on social housing projects prescribed in Clause 3 Article 53 of the Law on Housing 2014:

+ A written request made according to form No.

+ A copy of the decision on approval for investment policies and investment project issued by a competent authority as prescribed by law.

+ A copy of the document issued by the land authority certifying the legal land area of the investor as prescribed in law on land.

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