Procedure for Tax Exemption and Reduction Dossier for Non-Agricultural Land Use Tax

Procedures for Tax Exemption and Reduction Documents for Non-Agricultural Land Use Tax

Pursuant to Clause 1, Article 57 of Circular 80/2021/TT-BTC regulating the procedures for tax exemption and reduction documents for non-agricultural land use tax as follows:

1. For cases of non-agricultural land use tax exemption and reduction, except for the exemption from the non-agricultural land use tax for households and individuals with annual payable tax amounts of 50,000 VND (fifty thousand dong) or less; the exemption and reduction dossier includes:

a) A written request according to form No. 01/MGTH issued together with Appendix I of this Circular;

b) Copies of documents related to the taxable parcel such as: Land use right certificate, Land allocation decision, Land lease decision or contract, Decision allowing land use purpose change;

c) Copies of documents proving eligibility for non-agricultural land use tax exemption, reduction.

The Head of the tax authority (where the parcel is directly managed) shall base on the exemption, reduction dossier prescribed in this clause to determine the amount of non-agricultural land use tax to be exempted, reduced and decide on the tax exemption, reduction for the taxpayer according to the tax period.

For the exemption and reduction dossier subject to regulations in clauses 4, 5, 6 of Article 9 and clauses 2, 3 of Article 10 of the Law on Non-Agricultural Land Use Tax, the Head of the tax authority (where the parcel is directly managed) shall issue a general decision based on the proposal list from the Commune People's Committee. Annually, the Commune People's Committee is responsible for reviewing and sending a list of subjects eligible for tax exemption and reduction according to regulations for the tax authority to implement tax exemption and reduction according to their authority.

For the tax exemption and reduction dossier subject to regulations in clause 9 of Article 9 and clause 4 of Article 10 of the Law on Non-Agricultural Land Use Tax, the Head of the tax authority (where the parcel is directly managed) shall issue a Tax Exemption, Reduction Decision based on the taxpayer's request dossier and the confirmation from the Commune People's Committee where the damaged land is located.

Procedures for Tax Exemption and Reduction Documents for Non-Agricultural Land Use Tax with Annual Payable Amounts of 50,000 VND or Less

Pursuant to Clause 2 of the above Article regulating the procedures for tax exemption and reduction documents for non-agricultural land use tax with annual payable amounts of 50,000 VND or less as follows:

2. In cases where households and individuals have annual payable non-agricultural land use tax amounts of 50,000 VND (fifty thousand dong) or less, they are not required to submit a dossier for non-agricultural land use tax exemption. The tax authority, through the TMS application, extracts the exempted subjects and sends the list to the Commune People's Committee where the taxpayer's land is located for verification and confirmation for each household and individual eligible for the exemption. Based on the list of exempted subjects provided by the Commune People's Committee, the tax authority will issue a Tax Exemption Decision according to the defined authority.

Sincerely!