On May 10, 2024, the General Department of Taxation issued Official Letter No. 1977/TCT-CS on the exemption of land use fees for social housing construction projects in the form of bidding to select investors.
Based on legal regulations, the exemption of land use fees for the construction of social housing is implemented according to the regulations of housing law. The incentives for investors of social housing construction projects are implemented according to the provisions in Article 58 of the Housing Law No. 65/2014/QH13 mentioned above. Decree No. 45/2014/ND-CP dated May 15, 2023, and Decree No. 135/2016/ND-CP dated September 9, 2016 of the Government are documents guiding the Land Law 2013 but do not guide bidding law. Therefore, for difficulties related to housing law, bidding law, it is recommended to implement according to the guidance of the Ministry of Construction, the Ministry of Planning and Investment according to the assigned functions, tasks, and responsibilities.
