Vietnam: Application for remission of land levy for graveyard infrastructure projects

According to Decree No. 123/2017/ND-CP of Vietnam’s Government, procedures for remission of land levy for social housing projects and graveyard infrastructure projects are supplemented as follows:

1. Applications:

- A written request for remission of land levy specifying allocated area of land and reasons for remission;

- A copy of either of the investment certificate, investment license, investment registration certificate or decision on investment (except for the cases where issuance of such documents is not required according to regulations of law on investment);

- A copy of the project approved according to regulations of law on investment (except for the cases where issuance of the investment certificate, investment license, investment registration certificate or decision on investment is required);

- A copy of the decision on approval for the project;

- A copy of the decision on land allocation made by a competent state authority.

2. Procedures:

Within 20 days from the day on which the competent state authority gives a decision on land allocation in accordance with regulations of law on land, the land user shall submit an application for remission of land levy to the tax collector in person or application-receiving authority.

In case of submitting the application for remission of land levy to the application-receiving authority, the application transferred to the tax authority shall be carried out according to regulations of law on procedures for reception and transfer of documents on determination of financial obligations of the land user.

Within 20 days from the day on which the valid application is received, the tax authority shall determine and make a decision on remission of land levy or notify the applicant of failure to receive remission thereof if the application is rejected.

View more details at Decree No. 123/2017/ND-CP of Vietnam’s Government, effective from January 01, 2018.

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