New regulations on exemption and reduction of land use fee

From June 1^st 2015, Decision 11/2015/QD-TTg on exemption, reduction of land use fee to some subjects will take effect. Accordingly, households and individuals using lands granted informally prior to Oct 15^th 1993 specified in Point C Clause 1 Article 8 of Decree 45/2014/ND-CP in areas that have difficult socioeconomic conditions, borders and islands will be exempted and reduced land use fee, including: lands were allocated by the State to agencies organizations and units (referred as units) for leasing, using, but units granted these lands informally to cadres, officials for accommodation. Lands were granted informally by heads of residential areas, commune People’s Committee to households and individuals for accommodation.

Reduced rate is fees of used lands to households and individuals in areas that have difficult socioeconomic conditions, borders and islands. Reducing 50% land use fee specified at Point C, Clause 1, Article 8 of Decree 45/2014/ND-CP. Areas in excess of allocated lands must be charged according to  Point C, Clause 1, Article 8 of Decree 45/2014/ND-CP.

Reported by P.V – Translated by Ngoc Huynh