In 2024, is it required to pay registration fees for the issuance of a land use right certificate in Vietnam?
In 2024, is it required to pay registration fees for the issuance of a land use right certificate in Vietnam?
Based on Article 3 of Decree 10/2022/ND-CP regulating subjects liable for registration fees:
Subjects Liable for Registration Fees
1. Houses, land.
2. Hunting rifles; guns used for training and sports competitions.
3. Ships as prescribed by the law on inland waterway traffic and maritime law (hereafter referred to as watercraft), including barges, speedboats, tugboats, pushing boats, submarines, submersibles; excluding floating docks, floating warehouses, and moving rigs.
4. Boats, including yachts.
5. Aircraft.
6. Two-wheeled motorcycles, three-wheeled motorcycles, motorized vehicles, similar types of motorcycles, motorized vehicles required to register and affix license plates issued by a competent state authority (hereafter collectively referred to as motorcycles).
7. Automobiles, trailers, or semi-trailers pulled by automobiles, automobile-like vehicles that must register and affix license plates issued by a competent state authority.
8. Hulls, total engine frame, total engine block, body block (block) of assets specified in Clauses 3, 4, 5, 6, and 7 of this Article, replaced and required to register with a competent state authority.
The Ministry of Finance shall detail this Article.
Based on Article 4 of Decree 10/2022/ND-CP regulating the payer of registration fees:
Payer of Registration Fees
Organizations and individuals with assets subject to the registration fees outlined in Article 3 of this Decree must pay registration fees when registering ownership, usage rights with the competent state authority, except for cases exempted from registration fees as specified in Article 10 of this Decree.
Furthermore, Article 10 of Decree 10/2022/ND-CP stipulates exemptions from registration fees:
Exemptions from Registration Fees
1. Houses, land used as headquarters of diplomatic missions, consular posts, representatives of international organizations within the UN system, and residences of heads of diplomatic missions, consular posts, and representatives of international organizations within the UN system in Vietnam.
2. Assets (excluding houses, land) of the following foreign organizations and individuals:
a) Diplomatic missions, consular posts, representatives of international organizations within the UN system.
b) Diplomatic officers, consular officers, public employees, administrative and technical staff of diplomatic missions, consular posts, members of representative offices of international organizations within the UN system, and their family members not being Vietnamese citizens or not residing in Vietnam, who are issued diplomatic or official identification by the Vietnamese Ministry of Foreign Affairs.
c) Foreign organizations, individuals not mentioned in points a and b of this clause, but exempt from or not liable for registration fees according to international commitments to which the Socialist Republic of Vietnam is a member.
3. Land allocated or leased by the State with full land rent paid once for the entire lease period for use in the following purposes:
....
Thus, organizations and individuals possessing houses and land must pay registration fees when registering ownership and usage rights with competent state authorities, except in cases exempted from registration fees. Therefore, issuing a land use right certificate in 2024 will require payment of registration fees.
*Note: In cases where land or housing falls under the provisions of Article 10 of Decree 10/2022/ND-CP, the issuance of a land use right certificate will not require the payment of registration fees.
In 2024, is it required to pay registration fees for the issuance of a land use right certificate in Vietnam? When is the deadline for paying registration fees upon transferring a land use right certificate in 2024? (Image from Internet)
When is the deadline for paying registration fees upon transferring a land use right certificate in Vietnam in 2024?
According to Clause 8, Article 18 of Decree 126/2020/ND-CP providing specifics on tax payment deadlines concerning registration fees as follows:
Deadline for Tax Payment for State Budget Revenue from Land, Water Resource Extraction Rights Fees, Mineral Resource Fees, Marine Space Usage Fees, Registration Fees, Business License Fees
...
8. Registration Fees: The deadline for paying registration fees is no later than 30 days from the date of issuance of the notice, except where tax payers are deferred registration fees.
- Business License Fees:
a) The deadline for paying business license fees is no later than January 30 each year.
b) For small and medium-sized enterprises transitioning from business households (including subordinate units, business locations of the enterprise) at the end of the exemption period for business license fees (the fourth year from the year of enterprise establishment), the deadline to pay business license fees is as follows:
b.1) If the exemption period ends in the first six months of the year, the deadline for paying business license fees is no later than July 30 of the year the exemption period ends.
b.2) If the exemption period ends in the last six months of the year, the deadline for paying business license fees is no later than January 30 of the year immediately following the year the exemption period ends.
...
The deadline for paying registration fees is no later than 30 days from the date of the notification issuance, excluding cases where the payer is deferred registration fees.
What are regulations on declaration and payment of registration fees in Vietnam?
According to Article 11 of Decree 10/2022/ND-CP regulating the declaration and payment of registration fees as follows:
- Organizations and individuals shall declare and pay registration fees according to the law on tax administration when registering ownership and usage rights of assets with competent state authorities.
- Electronic data of paid registration fees through the State Treasury, commercial banks, or intermediary payment service providers, digitally signed by the Tax Department and provided on the National Public Service Portal, is valid as paper documents for the traffic police, environmental resources authorities, and other competent state agencies that have connected to the National Public Service Portal to access and extract data to serve the administrative procedure settlement related to registering ownership, usage rights of assets.
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