Required documents for transfer of land use rights in Vietnam

Required documents for transfer of land use rights in Vietnam (Illustrative photo)

1. Documents required for notarization and authentication when transfer of land use rights in Vietnam

According to Clause 3 Article 167 of Land Law 2013 as guided by Article 64 Decree 43/2014/ND-CP: contracts for transfer of land use rights, land use rights, and land-attached assets must be notarized or authenticated; for land use rights exchange contracts, agricultural land use rights transfer contracts, land use rights transfer contracts, land use rights and land-attached assets, land-attached assets where one or more parties involved are real estate business entities will be notarized or authenticated at the request of the parties (not mandatory).

In case of notarization

According to Clause 1 Article 40 and Clause 1 Article 41 of the Notarization Law 2014, an application for notarization in Vietnam includes:

- A notarization request containing information on full name and address of the notarization requester, contents to be notarized and list of enclosed papers; name of the notarial practice organization, full name of the dossier recipient, and time of dossier receipt;

- The draft contract or transaction;

- A copy of the personal identity paper of the notarization requester;

- A copy of the ownership certificate or use right certificate or its substitute paper as permitted by law for assets subject to ownership or use right registration under law, in case the contract or transaction is related to those assets;

- Copies of other papers related to the contract or transaction as required by law.

In case of authentication

According to Clause 1 Article 36 of Decree 23/2015/ND-CP, an application for authentication in Vietnam includes:

- Draft contracts;

- Copies of valid ID card or passport;

- Copies of certificates of ownership or use rights or other documents with respect to properties mentioned in the contract except a testator’s life is under threat.

Note: Copies of papers and documents as defined must be enclosed for comparison.

2. Documents required for personal income tax and registration fee declaration in Vietnam

Note: In cases where it is exempt from personal income tax or registration fees, declarations are still required.

Personal income tax declaration dossier

According to Article 16 of Circular 156/2013/TT-BTC, as amended and supplemented by Circular 92/2015/TT-BTC, the personal income tax declaration dossier for income from real estate transfer includes:

1. Personal income tax declaration made in Form 03/BDS-TNCN issued with Circular 92/2015/TT-BTC;

2. Copy of certificate of land use rights, documents proving house ownership or ownership of construction works on the land with an individual's commitment to bear responsibility on that copy;

3. Real estate transfer contract. In case of real estate authorization, submit the Real Estate Authorization Contract.

4. Documents used as the basis for determining exemption from tax (in case of real estate transfer exempt from personal income tax).

Registration fee declaration dossier

According to point a clause 3 Article 10 of Decree 140/2016/ND-CP, as amended and supplemented by Decree 20/2019/ND-CP, the registration fee declaration dossier includes:

1. Registration fee declaration made in Form 01 issued with Decree 140/2016/ND-CP;

2. Valid copy of documents proving the assets (or assets owner) is exempt from registration fee (if any) (often the Certificate), except in case of submitting the original;

3. Valid copy of documents proving the house, land have lawful origin as prescribed by law (often the Certificate);

4. Valid copy of lawful documents as prescribed by law on asset transfer agreements signed between the transferor and the transferee (transfer contract).

3. Documents required for registration of changes

According to clause 2 Article 9 of Circular 24/2014/TT-BTNMT, as amended and supplemented by Circular 33/2017/TT-BTNMT, the application for registration of changes in land includes:

1. Application form for registration of changes in land or land-attached assets according to Form number 09/DK;

2. Contract, document on the transfer of land use rights, ownership of land-attached assets;

3. Original issued Certificate;

4. Written approval from a competent State agency for economic organizations to receive the transfer, receive capital contribution, lease agricultural land use rights to implement investment projects;

5. Document from the land user consenting to the transfer of land-attached assets in case the owner of assets attached to land is not concurrently the land user.

Le Vy

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