Seriously implement the exemption and reduction of land use fees and land rents.

The Department of Taxation (Ministry of Finance) has just issued Official Dispatch No. 4225/CT-CS, directing the Tax Departments of provinces and centrally run cities to urgently implement Decree No. 230/2025/ND-CP of the Government stipulating other cases of exemption and reduction of land use fees and land rents according to Clause 2, Article 157 of the 2024 Land Law.

Under the direction of the Tax Department, local tax authorities are responsible for organizing the dissemination and dissemination of the full content of Decree No. 230 to all relevant agencies, organizations, units and subjects under their management. The implementation process must ensure compliance with legal regulations; at the same time, aiming at the goal of reforming administrative procedures, creating convenience for taxpayers.

Tax exemption and reduction is a major policy of the government to support businesses and people to develop and expand agricultural production activities. Photo: ST

In particular, the Tax Department emphasized that units need to pay attention to and strictly implement the principles, order, procedures and authority to exempt and reduce land use fees and land rents clearly stipulated in Clauses 4, 5 and 7 of Article 3 of the Decree.

One of the most important contents noted by the Tax Department is the provision on transitional provisions in Article 7 of the Decree, aiming to completely resolve the backlog of records. Specifically, for land users who are subject to land rent reduction according to the Prime Minister 's Decisions in the period of 2020 - 2023 but have not yet received an official reduction decision despite having submitted valid records, they will continue to be subject to preferential policies and handled according to the provisions of law at the time before Decree 230 takes effect.

In case the tax authority has issued a notice of land rent payment, the amount of reduction will be determined based on this notice. The competent state agency is required to process these valid dossiers within no more than 90 days from the date the Decree comes into effect.

Notably, because the provisions in Decree No. 230/2025/ND-CP are very specific and clear, there will be no separate circular guiding its implementation. Therefore, the Tax Department requires its affiliated units to proactively base themselves directly on the system of relevant legal documents, including the 2024 Land Law, Decree No. 103/2024/ND-CP on land use fees, land rent, Decree 230 itself and current tax management regulations to organize implementation. This is to ensure consistency, synchronization, publicity, transparency and improve efficiency in the management of land use fees and land rent collection nationwide, demonstrating the spirit of concretizing the 2024 Land Law and perfecting the legal framework on land management and use.

Source: https://daibieunhandan.vn/trien-khai-nghiem-tuc-viec-mien-giam-tien-su-dung-dat-tien-thue-dat-10390898.html