Files, Procedures, and Financial Obligations for Land Donation Between Parents and Children

Regarding this matter, LEGAL SECRETARY has the following explanation:

First, regarding the procedure of land gifting between father and daughter

Step 1: Drafting and notarizing the gift contract

According to Clause 3 Article 167 Land Law 2013, a contract for gifting land use rights or land use rights together with assets attached to the land must be notarized or authenticated.

Based on Clause 1 Article 40 Law on Notarization 2014, the notarization dossier includes the following documents:

- Notarization request form;- Draft gift contract (prepared by the parties in advance); but typically, the parties go to the notarial organization and request for drafting the gift contract (additional drafting fee will be applied and is not included in the notarization fee).- Copies of identity documents:+ Identity card or citizen identification card or passport of the parties.+ Household registration book.- Copy of the Certificate of land use rights;- Copies of other documents related to the gift contract:+ Depending on the marital status of the person requesting notarization, provide a marriage registration certificate; marital status confirmation; divorce decision; declaration of commitment on marital status or marriage registration form at the commune-level People's Committee where the marriage is registered.+ Documents proving the origin of private property: Will, written asset declaration, agreement on division of inherited assets, gift contract, declaration of commitment on assets, written agreement on division of common assets.- Written commitment of the gifting parties that the gifted object is real.

In this case, after preparing the above documents, you and your father go to the notary office to execute the notarization of the contract.

Illustrative image (Source: Internet)

Step 2: Carry out the procedure of name transfer and land use right registration changes

According to Clause 4 Article 95 of the Land Law 2013, when gifting land use rights, you must register the land change within 30 days from the date of the gift decision.

According to Clause 2 Article 9 Circular 24/2014/TT-BTNMT (amended by Clause 2 Article 7 Circular 33/2017/TT-BTNMT) on cadastral dossiers, the land user needs to prepare a dossier set including:

- Change registration application form according to Form No. 09/DK;- Gift contract;- Original issued Certificate of land use rights;- Written consent from members of the land-using household for the land transfer which is notarized or authenticated.

Step 3: Submit the dossier to the land registration office.

You submit the above dossier to the land registration office and wait for processing within the stipulated timeframe.

Second, regarding the financial obligations in the case of gifting land use rights

Typically, the costs involved in gifting land use rights include:

- Personal income tax: 10% of the land use right value, determined based on the land price list issued by the provincial People's Committee at the time individuals complete the land use right registration procedures. This is based on Article 16 Circular 111/2013/TT-BTC and Article 23 Decree 65/2013/ND-CP.- Registration fee: According to Clause 1 Article 7 Decree 140/2016/ND-CP, the registration fee is 0.5% of the land value according to the price frame issued by the provincial People's Committee.- Fee for issuing the Certificate of land use rights: Set by the provincial People's Council where the land is located, but the maximum fee is not more than 100,000 VND per certificate for new issuance; not more than 50,000 VND per issuance for reissuance.

However, according to Clause 1 Article 4 Personal Income Tax Law 2007 and Point 10 Article 9 Decree 140/2016/ND-CP, land transfer between spouses; biological parents and children are exempt from personal income tax and registration fee.

Thus, you only incur the fee for issuing the Certificate of land use rights in the case mentioned above.

Lan Anh

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE