Subjects of application under the Circular are households and individuals using land with stable houses of origin (allocated) ultra vires before October 15, 1993 and without proofs already submitted money for using land in areas with difficult or extremely difficult socio-economic conditions, borders and islands; including: Land allocated or used by the State or to agencies, organizations or hire units for management and use but agencies, organizations or units that have allocated (allocated) ultra vires to officials, employees, employees of agencies, organizations and units doing housing; Land allocated by the head of a residential area, the People’s Committee of the commune (issued) ultra vires to households and individuals to build houses.

Households and individuals eligible for land use levy exemption or reduction under Decision No. 11/2015 / QD-TTg or other relevant legal documents are exempted or reduced only. once.

Households and individuals eligible for both exemption and reduction of land use levies under the provisions of Decision No. 11/2015 / QD-TTg or other relevant legal documents are exempt from the history land use. In case households and individuals are eligible for land use levy reduction but have different levels of reduction prescribed in Decision No. 11/2015 / QD-TTg and other relevant legal documents, enjoy the highest reduction; Households and individuals are not allowed to accumulate reductions.

The exemption or reduction of land use levy is only made directly to households and individuals who are exempted, reduced and calculated based on the payable land use levy.

Households and individuals are only entitled to land use levy exemption or reduction after carrying out procedures for exemption or reduction of land use fees according to regulations.

The land use levy exemption or reduction within the residential land assignment quota for the cases prescribed in Article 4 of Decision No. 11/2015 / QD-TTg is specified as follows: Exemption of land use levy within the residential land assignment quota at localities for households and individuals in geographical areas with exceptionally difficult socio-economic conditions, borders and islands; Reduction of 50% of land use fee at the rate prescribed in Point c Clause 1 Article 8 of the Government’s Decree No. 45/2014 / ND-CP dated May 15, 2014 on collection of land use fees within the assigned quota residential land for households and individuals in areas with difficult socio-economic conditions; Specifically: Collecting 20% ​​of the land use levy according to the residential land prices specified in the land price table at the time of issuance of a decision to recognize the land use right of a competent state agency for the land area within the assigned limit residential land.

For the area in excess of the residential land assignment quota (if any), the household or individual must pay 100% of the land use levy at the specific land price at the time of the decision to recognize the land use right of the agency. competent state. Specific land prices are determined as follows: Specific land prices are determined by the method of land price adjustment coefficients when the residential land area exceeds the value of residential land allocation limit (calculated according to the land price in the land price list). under VND 30 billion for centrally run cities; under VND 10 billion for mountainous and highland provinces; under VND 20 billion for the remaining provinces; Specific land prices are determined by the methods of direct comparison, deduction, income and surplus prescribed in the Government’s Decree No. 44/2014 / ND-CP of May 15, 2014. land when the residential land area exceeds the value of residential land allocation (calculated according to the land price in the Land Price List) from VND 30 billion or more for cities directly under the Central Government; VND 10 billion or more for mountainous and highland provinces; VND 20 billion or more for the remaining provinces.

This Circular takes effect from October 15, 2015.