Dossier for exemption or reduction of agricultural and non-agricultural land use tax

Dossiers for tax exemption in VIetnam or reduction for non-agricultural land users under the latest regulations

According to Article 57 of Circular No. 80/2021/TT-BTC, a claim for tax exemption in Vietnam or reduction submitted by a non-agricultural land user shall include the following documents:

- A dossier of exemption or reduction of non-agricultural land use tax, except cases of exemption from non-agricultural land use tax for households and individuals that have annual payable tax amounts of VND 50,000 (VND 50,000) or less, comprises:

+ A written request made according to form No.

+ Copies of papers related to the taxable land plot such as: land use right certificate, land allocation decision, land lease decision or contract, decision permitting the change of land use purpose.

+ Copies of documents proving the eligibility for exemption or reduction of non-agricultural land levies.

+ The head of the tax authority (in charge of the piece of land) shall, according to the application for tax exemption in Vietnam or reduction prescribed in this Clause, determine the exempted or reduced non-agricultural land levies and decide the exemption or reduction of non-agricultural land levies payable according to the tax period.

+ For exemption or reduction dossiers falling into the subjects defined in Clauses 4, 5 and 6 of Article 9 and Clauses 2 and 3, Article 10 of the Law on Non-Agricultural Land Use Tax, heads of tax offices (of the localities where the land plots are directly managed) shall issue general decisions based on the list proposed by commune-level People's Committees. Annually, commune-level People's Committees shall review and send lists of subjects eligible for tax exemption in Vietnam or reduction according to regulations to tax offices for tax exemption in Vietnam or reduction according to their competence.

+ For non-agricultural land use tax exemption in Vietnam or reduction dossiers falling into the cases specified in Clause 9, Article 9, and Clause 4, Article 10 of the Law on Non-Agricultural Land Use Tax, heads of tax offices (which directly manage land plots) shall issue decisions on tax exemption in Vietnam or reduction based on taxpayers' dossiers of request and certifications of commune-level People's Committees of localities where exists the damaged land.

- A household or individual that pays annual non-agricultural land levy of VND 50,000 (VND 50,000) or lower shall not be required to submit non-agricultural land tax exemption in Vietnam documents. Tax offices shall, via the TMS application for export to tax-exempt subjects, send the lists of these subjects to the commune-level People's Committees of the localities where exists land for comparison and certification of each household or individual eligible for tax exemption in Vietnam. On the basis of the list of tax-exempt subjects sent by the commune-level People's Committees to the tax offices, to issue decisions on tax exemption in Vietnam according to their prescribed competence.

Dossier for exemption or reduction of agricultural and non-agricultural land use tax

Dossiers of application for tax exemption or reduction for agricultural land users under the latest regulations

According to Article 58 of the Circular No. 80/2021/TT-BTC, a claim for tax exemption or impression for agricultural land user shall include the following documents:

- If the taxpayer faces difficulties caused by natural disaster or conflagration, the application includes:

+ A written request made according to form No.

+ A record determining the extent and value of property damage made by a competent agency and certified by the commune-level administration of the locality where the natural disaster or fire occurs, made according to form No.

+ The financial statement (if the enterprise is an enterprise), enclosed with an explanation on the calculation of the damage and the loss amount caused by the damage.

- For taxpayers facing difficulties caused by unexpected accidents, a tax exemption or reduction dossier comprises:

+ A written request made according to form No.

+ A document or a written certification of the accident, with police certification or a health agency's certification of the degree of injury.

+ Papers evidencing the indemnity by the insurance agency or the compensation agreement of the person causing the accident (if any).

+ Vouchers of payment directly related to the remedy of the accident.

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