Vietnam: What are the documents proving ownership of property in the application for registration fee exemption regarding houses and land provided as compensation or for relocation?
- Documents proving ownership of property in the application for registration fee exemption regarding assets of an enterprise that has been equitized and become a joint stock company in Vietnam?
- Documents proving ownership of property in the application for registration fee exemption regarding assets on which registration fee has been paid that the organization or individual receives after the full division, partial division, consolidation or merger in Vietnam?
- Documents proving ownership of property in the application for registration fee exemption in case of replacement of the certificate of land use rights and ownership of property on land in Vietnam?
- Documents proving ownership of property in the application for registration fee exemption regarding houses and land provided as compensation or for relocation in Vietnam?
Documents proving ownership of property in the application for registration fee exemption regarding assets of an enterprise that has been equitized and become a joint stock company in Vietnam?
Pursuant to Clause 6, Article 61 of Circular 80/2021/TT-BTC stipulating documents proving ownership of property in the application for registration fee exemption regarding assets of an enterprise that has been equitized and become a joint stock company in Vietnam, including:
- The decision of competent authority on equitization of the enterprise or re-arrangement of the enterprise.
- A list of assets transferred from the enterprise to the joint stock company (in case of partial equitization, a decision on transfer of the enterprise's assets) or to the new enterprise under the enterprise re-arrangement decision issued by a competent authority; or a report on inventory and re-valuation of the enterprise's assets, including the assets on which registration fee is charged.
Documents proving ownership of property in the application for registration fee exemption regarding assets on which registration fee has been paid that the organization or individual receives after the full division, partial division, consolidation or merger in Vietnam?
Pursuant to Clause 7 Article 61 of Circular 80/2021/TT-BTC stipulating documents proving ownership of property in the application for registration fee exemption regarding assets on which registration fee has been paid that the organization or individual receives after the full division, partial division, consolidation or merger as follows:
- Documents proving the asset owner is a member of that organization (decision on establishment of the organization or charter of the organization which includes the name of the member that contributes the assets, or documents proving capital contribution in the form of assets; or the Certificate of Business Registration that contains the member's name and documents proving the capital contribution in the form of assets).
- The decision on full division, partial division, consolidation or merger and distribution of assets among contributing members.
- Documents proving registration fee payment (if registration fee is payable); or the registration fee declaration which specifies that registration fee is exempted (if registration fee is exempted); or the registration fee notice issue by the tax authority of the transferor; or the certificate of right to ownership/enjoyment of property in the name of the contributor (if registration fee is declared by the organization to which capital is contributed); or the certificate of right to ownership/enjoyment of property in the name of the dissolved organization (if registration fee is declared by individuals to which the property is distributed).
- The business cooperation contract (in case of capital contribution), or the decision on distribution of assets by recording increases and decreases in capital issued by a competent authority (in case of circulation of assets among subsidiaries or within a unit).
Vietnam: What are the documents proving ownership of property in the application for registration fee exemption regarding houses and land provided as compensation or for relocation?
Documents proving ownership of property in the application for registration fee exemption in case of replacement of the certificate of land use rights and ownership of property on land in Vietnam?
Pursuant to Clause 5, Article 61 of Circular 80/2021/TT-BTC stipulating documents proving ownership of property in the application for registration fee exemption in case of replacement of the certificate of land use rights and ownership of property on land: documents proving the replacement.
Documents proving ownership of property in the application for registration fee exemption regarding houses and land provided as compensation or for relocation in Vietnam?
According to the provisions of Clause 4, Article 61 of Circular 80/2021/TT-BTC stipulating documents proving ownership of property in the application for registration fee exemption regarding houses and land provided as compensation or for relocation as follows:
- The decision on expropriation of the old property and allocation of the new property issued by a competent authority.
- The certificate of land use rights and ownership of property on land of the person whose land use rights is expropriated; the certificate must be issued by a competent authority and does not contain financial obligations.
In case the certificate is not issued or lost even though registration fee has been fully paid: documents proving payment of registration fee of the owner of the property expropriated by the State, or confirmation of the authority responsible for management of the property-related documents, or the decision on registration fee exemption issued by a competent authority.
- Invoices or the lawful contract for land use right transfer or house sale enclosed with original copies of documents proving the receipt of compensation provided by the expropriating authority (in case of monetary compensation).
Nguyễn Thị Hồng Nhung
