Who is Exempted or Reduced from Land Levy When Issuing the Certificate of Land Use Rights

Households and individuals using land with stable housing originating from unauthorized allocation (grant) before October 15, 1993, and without documents proving payment for land use in areas with difficult or particularly difficult socio-economic conditions, border areas, and islands; including:

- Land allocated by the State to agencies, organizations, and units for management and use, but the agencies, organizations, and units have illegally allocated (granted) it to their officials, employees, and workers for housing.- Land unlawfully allocated (granted) by heads of residential points or commune-level People's Committees to households and individuals for housing.

In which, areas with difficult or particularly difficult socio-economic conditions, border areas, and islands are the communes, wards, and commune-level towns listed in the Directory of areas with difficult or particularly difficult socio-economic conditions, border areas, and islands according to the regulations in the Decisions of the Prime Minister of the Government of Vietnam. The application period of the Directory of areas with difficult or particularly difficult socio-economic conditions, border areas, and islands according to the regulations in the Decision of the Prime Minister of the Government of Vietnam at various periods for exemption and reduction of land levy is the time of issuance of the Certificate.

Circular 134/2015/TT-BTC takes effect from October 15, 2015.

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