Submit to the Standing Committee of the National Assembly other cases of exemption and reduction of land use fees

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Specifically, the Government agrees to submit to the Standing Committee of the National Assembly for comments on other cases of exemption or reduction of land use fees and land rents according to the provisions of Clause 2, Article 157 of the 2024 Land Law (including the content of land rent reduction in 2025).

The Government assigned the Minister of Finance, authorized by the Prime Minister, to sign on behalf of the Government the Government's Submission to the Standing Committee of the National Assembly for consultation on other cases of exemption or reduction of land use fees and land rents as prescribed in Clause 2, Article 157 of the 2024 Land Law (including the content of land rent reduction in 2025).

Previously, on January 18, 2024, the National Assembly passed the 2024 Land Law, effective from August 1, 2024; in which, Clause 1, Article 157 stipulates 11 cases of exemption and reduction of land use fees and land rent; Clause 2, Article 157 stipulates: "The Government shall stipulate other cases of exemption and reduction of land use fees and land rent not specified in Clause 1 of this Article after obtaining the consent of the Standing Committee of the National Assembly".

The practical basis for promulgating regulations on other cases of exemption and reduction of land use fees and land rents as prescribed in Clause 2, Article 157 of the 2024 Land Law is that through review, the 2013 Land Law shows that there are a number of cases of exemption and reduction of land use fees and land rents according to other Decrees of the Government or Decisions of the Prime Minister in addition to the cases of exemption and reduction of land use fees and land rents as prescribed in Clause 1, Article 157 of the 2024 Land Law and detailed in Decree No. 103/2024/ND-CP dated July 30, 2024 of the Government as follows:

- Exemption of land use fees for land areas allocated within the residential land allocation limit for resettlement or allocation to households and individuals in residential clusters and lines in flood-prone areas according to projects approved by competent authorities; Exemption of land use fees for land areas allocated within the residential land allocation limit for fishing households and people living on rivers and lagoons who move to resettle in resettlement areas and points according to planning, plans and projects approved by competent authorities.

- Exemption from land rent for the land area used to build the headquarters of the Social Policy Bank at all levels and exemption from land rent of the Vietnam Development Bank, land area for building the Post Office - Cultural Point of the commune is allocated land, no land use fee is collected. Cooperatives renting land for use as production and business premises are entitled to a 50% reduction in land rent according to the provisions of Point a, Clause 1, Article 20 of Decree No. 46/2014/ND-CP dated May 15, 2014 of the Government.

- Exemption and reduction of land rent for socialized projects according to the policy of encouraging socialization for activities in the fields of education, vocational training, healthcare, culture, sports, environment, and judicial appraisal as prescribed in Decree No. 69/2008/ND-CP dated May 30, 2008, amended by Decree No. 59/2014/ND-CP dated June 16, 2014 of the Government, which are not in the case of land use for production and business purposes in the fields of investment incentives (industries and trades with investment incentives) or in areas with investment incentives as prescribed in Point a, Clause 1, Article 157 of the 2024 Land Law (specifically prescribed in Clause 15, Article 38 of Decree No. 103/2024/ND-CP of the Government)....

Through synthesis, basically, ministries, branches and localities have proposed exemption and reduction of land use fees and land rent for cases that are currently enjoying the policy of exemption and reduction of land use fees and land rent according to the 2013 Land Law but have not been regulated in Clause 1, Article 157 of the 2024 Land Law (the above cases).

Based on the above practice, the Government has agreed to submit to the Standing Committee of the National Assembly for comments on other cases of exemption or reduction of land use fees and land rents according to the provisions of Clause 2, Article 157 of the 2024 Land Law (including the content of land rent reduction in 2025).

Source: https://thoibaonganhang.vn/trinh-ubtvqh-ve-cac-truong-hop-khac-duoc-mien-giam-tien-su-dung-dat-163046.html