Decision No. 11/2015/QD-TTg stipulates on exemption and reduction of land use fee when recognizing the right to use land, ownership of houses and other property attached to land for households and individuals with residential land having an origin of being granted (issued) without proper authority before October 15, 1993 in areas with difficult socio-economic conditions, extremely difficult conditions, border areas, and islands.

Pursuant to …;

Regarding the exemption and reduction of land use fees when recognizing land use rights, ownership of houses and other assets attached to the land for households and individuals for residential land with origins of allocation (granting) not in accordance with authority before October 15, 1993

in areas with difficult socio-economic conditions, particularly difficult conditions, border areas, and islands

The Prime Minister issues this Decision on the exemption and reduction of land use fees when recognizing land use rights, ownership of houses and other assets attached to the land for households and individuals for residential land with origins of allocation (granting) not in accordance with authority before October 15, 1993 in areas with difficult socio-economic conditions, particularly difficult conditions, border areas, and islands.

This Decision stipulates the procedures for the exemption and reduction of land use fees when recognizing land use rights (issuing Land Use Right Certificate, Ownership Certificate of House and Other Assets Attached to the Land (hereinafter referred to as the Certificate)) for households and individuals for residential land with origins of allocation (granting) not in accordance with authority before October 15, 1993 in areas with difficult socio-economic conditions, particularly difficult conditions, border areas, and islands.

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Pursuant to the Law on Organization of the Government dated December 25, 2001;

The Government issues this Decree on management and development of industrial clusters.

Pursuant to Decree No. 43/2014/NĐ-CP dated May 15, 2014 of the Government detailing implementation of certain provisions of the Land Law;

Pursuant to Decree No. 45/2014/NĐ-CP dated May 15, 2014 of the Government on the collection of land use fees;

At the proposal of the Minister of Finance,

1. Households and individuals using residential land with origins of allocation (granting) not in accordance with authority before October 15, 1993 as specified in Point c Clause 1 Article 8 of Government Decree No. 45/2014/ND-CP dated May 15, 2014 on land use fee collection (hereinafter referred to as Decree No. 45/2014/ND-CP) in areas with difficult socio-economic conditions, particularly difficult conditions, border areas, and islands include:

Article 1. Scope of Regulation

a) Land allocated or granted by the State to agencies, organizations, units for management and use but these agencies, organizations, units have improperly allocated (granted) to cadres, employees, workers of the agency, organization, unit for housing purposes.

Article 2. Applicability

b) Land allocated (granted) improperly by the head of the community or the People's Committee of the commune to households and individuals for housing purposes. Among which, the list of areas with difficult socio-economic conditions, particularly difficult conditions, border areas, and islands according to the Decisions of the Prime Minister. The time point for applying the list of areas with difficult socio-economic conditions, particularly difficult conditions, border areas, and islands according to the Decisions of the Prime Minister at different periods for the exemption and reduction of land use fees is the time point of issuing the Land Use Right Certificate.

The principle of exemption and reduction of land use fees shall be implemented in accordance with Article 10 of Decree No. 45/2014/ND-CP.

1. The level of exemption and reduction of land use fees within the limit of residential land allocation for households and individuals who were improperly allocated (granted) land before October 15, 1993 is specifically as follows:

2. Other relevant agencies, organizations, units, and individuals.

Article 3. Principles for Implementing Exemptions and Reductions of Land Usage Fees

a) Exemption of land use fees within the limit of residential land allocation for households and individuals in areas with particularly difficult socio-economic conditions, border areas, and islands.

Article 4. Levels of Exemptions and Reductions of Land Usage Fees

b) Reduction of 50% of the land use fee as prescribed in Point c Clause 1 Article 8 of Decree No. 45/2014/ND-CP within the limit of residential land allocation for households and individuals in areas with difficult socio-economic conditions.

2. For the area exceeding the limit of residential land allocation (if any), households and individuals shall pay the land use fee as prescribed in Point c Clause 1 Article 8 of Decree No. 45/2014/ND-CP.

b) Reduce by 50% the land use fee according to the rate prescribed in Point c Clause 1 Article 8 Decree No. 45/2014/NĐ-CP within the limit of residential land allocation for households and individuals in areas with difficult economic and social conditions.

2. For the area exceeding the limit of residential land allocation (if any), households and individuals shall pay the land use fee as prescribed in Point c Clause 1 Article 8 Decree No. 45/2014/NĐ-CP.

Article 5. Documents for requesting exemption or reduction of land use fee and place to submit such documents

1. The documents for requesting exemption or reduction of land use fee include:

a) A request form for exemption or reduction of land use fee, clearly stating the area and reasons for exemption or reduction.

b) Land allocation certificates issued by agencies, organizations, units allocating land for housing or certificates issued by heads of residential areas or People's Communes allocating land for housing (copies). In case these certificates are lost or not retained, there must be confirmation from the agency, organization, unit, head of residential area, or People's Commune regarding the allocation of land for housing to households or individuals (originals).

c) Relevant documents concerning the plot of land (if any).

2. The submission of documents for requesting exemption or reduction of land use fee shall be made concurrently with the application for recognition (issuance of Certificate of Land Use Right) at the Land Registration Office or environmental resources management agency.

Article 6. Procedures and formalities for exemption or reduction of land use fee

The procedures and formalities for exemption or reduction of land use fee shall be carried out in accordance with the provisions of Decree No. 45/2014/NĐ-CP and related guiding documents.

Article 7. Authority to determine and decide on the amount of land use fee exempted or reduced

Based on the documents, the land administration information transfer form of the environmental resources management agency, along with documents proving eligibility for exemption or reduction of land use fee as stipulated in Article 5 of this Decision, the Tax Revenue Inspection Department will determine the land use fee payable and the amount exempted or reduced. On this basis, the Director of the Tax Revenue Inspection Department will issue a decision on the amount of land use fee exempted or reduced.

Article 8. Transitional Provisions

Households and individuals recognized by competent state authorities for land use rights (issuance of Certificate of Land Use Right) for residential land allocated (issued) without proper authority before October 15, 1993 in areas with difficult socio-economic conditions, extremely difficult conditions, border areas, islands that have not been determined the land use fee payable or have been determined but not notified of the land use fee payable or have been notified but not paid the land use fee into the State budget or are still owing the land use fee shall be subject to the provisions of this Decision.

Article 9. Implementation Organization

1. The Ministry of Finance shall be responsible for guiding the implementation of this Decision.

2. Provincial People's Committees shall be responsible for directing relevant local agencies to cooperate with tax agencies and organizations to implement the exemption or reduction of land use fee as prescribed in this Decision.

Article 10. Effective Date

This Decision takes effect from June 1, 2015.

Article 11. Responsibility for Implementation

Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government, Chairpersons of provincial-level People's Committees and related organizations and individuals are responsible for implementing this Decision.