What are regulations on deferment of registration fees in Vietnam in 2025? What is the procedure for deferment of registration fees in Vietnam in 2025?

What are regulations on deferment of registration fees in Vietnam in 2025?

According to Clause 1, Article 9 of Decree 10/2022/ND-CP regarding the deferment of registration fees, it is regulated as follows:

(1) Debt recording of the registration fee for land and houses attached to the land of households and individuals who are eligible for debt recording of land levy as per the land law regulations on land levy collection. When settling the registration fee debt, households and individuals must pay the fee based on the price of houses and land as determined by the People's Committee of the province or centrally governed city at the time of declaring the registration fee.

(2) In cases where households, individuals eligible for deferment of registration fees according to Clause 1 of Decree 10/2022/ND-CP transfer, convert, or gift the ownership rights of houses, or land use rights to another organization or individual (except in cases of gifting between subjects specified in Clause 10, Article 10 of Decree 10/2022/ND-CP), they must pay the full outstanding registration fee before the transfer, conversion, or gifting occurs.

What are regulations on deferment of registration fees in Vietnam in 2025? (Image from the Internet)

What is the procedure for deferment of registration fees in Vietnam in 2025?

Based on Clause 3, Article 9 of Decree 10/2022/ND-CP regarding the procedure for deferment of registration fees, the procedure is as follows:

Step 1: Households and individuals eligible for deferment of registration fees for houses and land specified in the above section must declare registration fees and submit the registration fee declaration dossier according to the tax management law.

Step 2: The competent authority issuing the certificate of land use rights, house ownership, and assets attached to land shall check the dossier, if the correct subject eligible for deferment of registration fees for houses and land is identified as specified in Clause 1 of this Article, they will inscribe "Registration fee debt" in the certificate of land use rights, house ownership, and assets attached to land before issuing it to the owner or user of the house or land.

Note: If the dossier for procedures of transferring, converting, gifting the ownership rights of houses or land use rights of households, individuals still in debt of registration fees is received, the competent authority issuing the certificate of land use rights, house ownership, and assets attached to land has the responsibility to transfer the dossier, along with the “Information transfer form to determine financial obligations regarding land” to the Tax Authority for calculation and notification so that the household or individual with houses or land can pay the full outstanding registration fee before proceeding with the transfer, conversion, or gifting procedures.

How to determine the registration fee price for land in Vietnam?

According to the regulations in Clause 1, Article 7 of Decree 10/2022/ND-CP, the registration fee price for houses and land is determined as follows:

- The registration fee price for land is the land price stated in the Land Price Table issued by the People's Committee of the province or centrally governed city in accordance with the land law at the time of declaring the registration fee.

- In cases where land from the State is rented with a one-time land rent payment for the entire lease period and the lease term is shorter than the term for the type of land specified in the Land Price Table issued by the People's Committee of the province or centrally governed city, the land price for the lease term for registration fee purposes is determined as follows:

Land price for lease term for registration fee = Land price in Land Price Table x Lease term

- The registration fee price for houses is the price issued by the People's Committee of the province or centrally governed city as per construction law at the time of declaring the registration fee.

- Registration fee price for houses, land in special cases:

+ The registration fee price for state-owned houses sold to tenants according to the state-owned housing sale law, including the accompanying land, is the actual selling price as decided by the People’s Committee of the province or centrally governed city.

+ The registration fee price for houses or land purchased via auction or tender as per auction or tender law is the actual auction or tender winning price stated on the invoice or legal document, or the actual auction or tender winning price according to the minutes of auction or tender winning or according to the approval document of the auction or tender results (if available) issued by a competent state agency.

+ The registration fee price for multi-story or multi-occupancy houses, and apartments includes the allocated value of land. The allocated land value is determined by multiplying the land price in the Land Price Table issued by the People's Committee of the province or centrally governed city by the allocation coefficient. The allocation coefficient is determined according to the provisions of Decree 53/2011/ND-CP and any replacement, amendments, or supplements (if any).