When is the deadline for paying registration fees when transferring the Land Use Right Certificate in Vietnam in 2024?

When is the deadline for paying registration fees when transferring the Land Use Right Certificate in Vietnam in 2024?

According to Clause 8 Article 18 of Decree 126/2020/ND-CP, there are specific regulations regarding the payment deadline for registration fees as follows:

The deadline for paying registration fees is no later than 30 days from the date the notice is issued, except in cases where the taxpayer has deferred the registration fee payment.

When is the deadline for paying registration fees when transferring the Land Use Right Certificate in Vietnam in 2024? (Image from the Internet)

Vietnam: What does the registration fee declaration dossier include?

Based on Appendix I issued together with Decree 126/2020/ND-CP, the registration fee declaration dossier for transferring land use rights includes:

- The original declaration form for registration fees according to Form No. 01.

- Copies of documents proving that the property (or the owner) is exempt from the registration fee (if any), except for the cases where the original is submitted.

- A copy of the Certificate of Land Use Rights (Red Book or Pink Book).

- A copy of the transfer contract, gift contract, or legal inheritance documents.

In 2024, which cases are exempt from registration fees when registering land use rights, ownership of houses in Vietnam?

According to Article 10 of Decree 10/2022/ND-CP, there are specific regulations on cases exempt from registration fees when registering land use rights, ownership of houses as follows:

- Houses and land used as headquarters of diplomatic missions, consular offices, representations of international organizations of the United Nations system, and residences of the heads of diplomatic missions, consular offices, representations of international organizations of the United Nations system in Vietnam.

- Land allocated or leased by the State with one-time land rent payment for the entire lease period used for the following purposes:

+ Used for public purposes according to the provisions of land law.

+ Exploration and exploitation of minerals; scientific research with permits or confirmations from competent state authorities.

+ Investment in infrastructure construction (regardless of whether inside or outside industrial zones, export processing zones), investment in house construction for sale, including cases where organizations and individuals receive transfer for further investment in infrastructure construction, house construction for sale. In these cases, if registering ownership and use rights for lease or personal use, registration fees must be paid.

- Land allocated or leased or recognized by the State for use for agricultural, forestry, aquaculture production, and salt production purposes.

- Agricultural land for which use rights are exchanged among households and individuals in the same commune, ward, or commune-level town for facilitating agricultural production as stipulated by the Land Law.

- Agricultural land reclaimed by households, individuals suitable with land use planning approved by competent state authorities, undisputed, and certified by competent state authorities.

- Land rented from the State with annual land rent payments or from organizations, individuals with legitimate land use rights.

- Community land used by religious organizations, belief establishments recognized by the State or allowed to operate.

- Cemetery land.

- Houses or land inherited or gifted between: Husband and wife; Biological parents and biological children; Adoptive parents and adopted children; Father-in-law, Mother-in-law with daughters-in-law; Father-in-law, Mother-in-law with sons-in-law; Grandparents and grandchildren; Siblings now certified by competent state authorities for use rights and housing ownership and other assets attached to the land.

- Houses of households or individuals established via private housing development according to the Housing Law.

- Special properties, specialized-use properties, and properties used for professional management serving defense, security purposes.

- Public properties used as headquarters for state agencies, armed forces units, public service providers, political organizations, socio-political organizations, socio-political-professional organizations, social organizations, and socio-professional organizations.

- Houses or land compensated or resettled (including houses or land purchased with compensation or support funds) when the State recovers land and houses according to legal regulations.

+ The registration fee exemption specified in this clause applies to entities whose land and houses are recovered.

- Gratitude houses, unity houses, houses supported on humanitarian grounds, including land attached to said houses registered for ownership and use in the name of the recipient.

- Homes, homestead land of poor households; homes, homestead land of ethnic minorities in difficult regions, Central Highlands; homes, homestead land of households, individuals in areas under the socio-economic development program for particularly difficult communes, mountainous areas, remote areas.

- Houses, land of establishments implementing private investments in the education-training, vocational training, health, culture, sports, and environmental fields registered for land use rights, housing ownership serving these activities.

- Houses, land of non-public establishments registered for land use rights, housing ownership serving activities in education-training; health; culture; sports; science and technology; environment; society; population, family, children's protection and care according to law provisions, except as specified in Clause 28 of this Article.

- Houses, land of scientific and technological enterprises registered for land use rights, housing ownership according to law.