Which cases are exempted the land use levy?

Which cases are exempted the land use levy?

The mother of Mr. Do Xuan Chinh (in Binh Duong Province) is the owner of a land plot after getting married. Now his mother wants to change the purpose of using 160m2 of garden land to residential land, apply for exemption or reduction of land use fees, because his father is a 4th/4th class invalids who has not yet received the exemption or reduction regime. Use the land again.

But the official of Chanh Nghia ward answered that because the land was in the name of his mother, he was not entitled to the exemption or reduction regime for people with meritorious services.

Mr. Chinh would like to ask, was the ward official correct? How can his family be exempted or reduced in land use levy under the preferential treatment for war invalids of his father?

Regarding this issue, the Lawyer Tran Van Toan from Khanh Hung Law Office - Hanoi Bar Association responded as follows:

Clause 1 Article 11 and Clause 2 Article 12 of the Government's Decree No. 45/2014 / ND-CP dated May 15, 2014 on the collection of land use fees, stipulates: Exemption of land use levy within the residential land allocation quota when using land for the implementation of the housing and residential land policy for people with meritorious services to the revolution who are eligible for a land use levy exemption in accordance with the law on people. deserve credit for; poor households of ethnic minorities in regions with extremely difficult socio-economic conditions, border areas and islands; use land for construction of social houses in accordance with the housing law; for people displaced by natural disasters.

Reduced land use levy for residential land within the residential land allocation quota (including land allocation, change of land use purpose, issuance of Certificate to current land users) for people with meritorious services to the revolution. Be entitled to a reduction of land use levy in accordance with the law on people with meritorious services.

The Land use levy support for people with meritorious services: According to Clause 2 Article 1 of the Prime Minister's Decision No. 117/2007 / QD-TTg dated July 25, 2007, amending and supplementing Point c, Clause 2, Article 2. Decision No. 118 / TTg dated February 27, 1996 of the Government’s Prime Minister, people with meritorious services to the revolution will be supported with part or the whole of land use fees at the following specific levels: Full prehistoric support land use by: the Vietnamese Heroic Mothers; the Hero of the People's Armed Forces, the Hero of Labor; war invalids, people receiving policies such as war invalids, war invalids of class B, sick soldiers, with a working capacity decrease of 81% or higher; The martyrs' relatives are enjoying their monthly survivorship allowance.

Support 90% of land use fee for: Resistance activists infected with toxic chemicals; war invalids and policy beneficiaries such as war invalids, class B and sick soldiers have a working capacity decrease of 61% to 80%.

Support 80% of land use levy for: Invalids and policy beneficiaries such as war invalids, war invalids, class B, sick soldiers whose working capacity decrease due to illness or injury is from 41% to 60%.

Support 70% of land use levy for: Relatives of martyrs specified in Clause 1, Article 14 of the Ordinance on Preferential Treatment of Persons with Merit to the Revolution; war invalids and people entitled to policies such as war invalids and war invalids of type B have a working capacity decrease rate of between 21% and 40%; people with meritorious services to the revolution are receiving monthly allowances; People with meritorious services to the revolution are awarded the Medal of "The Fatherland Attribution" or Certificate of "Merit to the country", people with meritorious services to the revolution in their family are awarded the Medal of "The Fatherland Attribution" or "There is merit to the water".

Support 65% of land use levy for: Revolutionary activists, resistance activists who are arrested and imprisoned; people who participated in the resistance war for national liberation, national defense and international service were awarded the Resistance War Medal of class I or the Medal of Victory at class I.

The above support levels are calculated in the residential land norm set by the People's Committee of the province or centrally run city and calculated on the land use levy that the beneficiary has to pay.

Based on the above regulations, Mr. Do Xuan Chinh's father is a 4/4 class of war invalids, has an infirmity rate of between 21% and 40%, and is eligible for a 70% reduction of land use levy within the residential land allocation quota. (including allocation of land, change of land use purpose, issuance of Certificate to current land users).

To receive land use levy reduction upon change of land use purpose in case the land parcel is granted a land use right certificate with the name of the wife, but is the common property of husband and wife formed during the marriage period, the beneficiaries of preferential policies need documents proving that they are common property of husband and wife, such as documents recording the time of establishment of land use rights, Certificate of marriage registration ...

The policy of preferential treatment for people with meritorious services to the revolution was implemented in localities to manage the records of people with meritorious services, where people with meritorious services register their permanent residence. Under Clause 1, Article 10 of Decree No. 45/2014 / ND-CP, households and individuals eligible for land use levy exemption or reduction shall only be entitled to one exemption or reduction in case of being granted by the State. To allocate land for housing or to be permitted to change the land use purpose from other land to residential land or to be granted a residential land use right certificate. If there is a one-time exemption or reduction, there will be no further exemption or reduction.

Lawyer Tran Van Toan

The Khanh Hung Lawyer Office , the Hanoi Bar Association

According to the government newspaper

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