In Vietnam, what is the procedure for applying for tax exemption or reduction for non-agricultural land use tax?

In Vietnam, what is the procedure for applying for tax exemption or reduction for non-agricultural land use tax?

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

1. In case of exemption of reduction of annual non-agricultural land use tax payable by a household or individual which is not exceeding 50.000 VND, the application shall contain:

a) The application form No. 01/MGTH in Appendix I hereof;

b) Copies of documents relevant to the land plot on which tax is imposed, such as, the LUR Certificate, land allocation decision, land lease decision or contract, decision to permit land repurposing;

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

The head of the tax authority responsible for the area where the land plot is location shall, on the basis of the application for tax exemption/reduction specified in this Clause, determine the amount of non-agricultural land use tax eligible to exemption or reduction and decide whether to grant exemption or decision.

 In the cases specified in Clause 4, Clause 5, Clause 6 Article 9 and Clause 2, Clause 3 Article 10 of the Law on Non-Agricultural Land Use Tax, the head of the tax authority responsible for the area where the land plot is located shall issue a common decision according to the list of eligible taxpayers compiled by the People’s Committee of the commune. Annually, the People’s Committee of the commune shall review and send the list of taxpayers eligible for tax exemption or reduction to the tax authority.

In the cases specified in Clause 9 Article 9 and Clause 4 Article 10 of the Law on Non-Agricultural Land Use Tax, the head of the tax authority responsible for the area where the land plot is located shall issue a decision on tax exemption or reduction according to application submitted by the taxpayer and confirmation of the People’s Committee of the commune where the land plot is located.

What is the procedure for tax exemption and reduction documents for non-agricultural land use tax payable annually from VND 50,000 or less?

Pursuant to Clause 2 of the above Article on procedures for tax exemption and reduction dossiers for non-agricultural land use tax payable annually from VND 50,000 or less as follows:

2. In case the annual non-agricultural land use tax payable by a household or individual is not exceeding 50.000 VND, submission of the tax exemption application is not required. The tax authority shall, via TMS application, extract a list of taxpayers eligible for tax exemption and send it to the People’s Committee of the communes where the taxpayers' land is located for comparison and confirmation.

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