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An open letter from Hanoi’s City Tax Department outlines procedures for receiving and resolving applications for exemptions and reductions of land use fees and land rents under new regulations. The guidance is based on Resolution 254/2025/QH15 of the National Assembly, Decree 50/2026/NĐ-CP dated 31 January 2026, Decree 230/2025/NĐ-CP dated 19 August 2025, and Circular 21/2026/TT-BTC dated 17 March 2026.
Under the letter, the competent authorities to receive and resolve exemption and reduction dossiers are the land administration agency and the Land Registration Office.
For exemptions of land use fees and land rent, processing is conducted under the 2024 Land Law, effective from 1 August 2024. For reductions of land use fees and land rent, procedures follow Decree 50/2026/NĐ-CP, effective 31 January 2026, with exceptions for certain cases under Decree 230/2025/NĐ-CP.
Lessees are advised to submit exemption and reduction dossiers at the Public Service Center. After submission, the dossiers are forwarded to the relevant land management authorities—including the Department of Agriculture and Environment and the People’s Committee at commune/ward level—as well as the Land Registration Office for review and decision.
Once the review and decision process is completed, the results are sent to the tax authority to determine:
For cases subject to exemptions or reductions of land rent under Clauses 3–6 of Article 5 of Decree 230/2025/NĐ-CP, lessees should file at the Public Service Center to forward to the tax authority.
The letter also specifies that organizations are handled by the Hanoi Tax Department, while households and individuals are processed by the local tax office as prescribed.
Hanoi’s Tax Department notes that during implementation, if any issues arise, land users should proactively contact their direct tax authority for timely guidance.
The open letter aims to clarify the primary contact point for receiving dossiers, helping avoid mis-submission and ensuring that processing of exemptions and reductions of land use fees and land rent is carried out in accordance with the law.
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