Template of the Latest 2022 Land and House Registration Fee Declaration Form? Who Will be Required to Pay the Land and House Registration Fee?
Who Will Bear the Registration Fees for Land and Housing?
Based on the regulations stipulated in Clause 1 Article 2 Circular 13/2022/TT-BTC, the subjects liable for registration fees are outlined as follows:
"Article 2. Subjects Liable for Registration Fees
Subjects liable for registration fees are in accordance with Article 3 Decree 10/2022/ND-CP. Some details are specified as follows:
1. Houses and lands stipulated in Clause 1 Article 3 Decree 10/2022/ND-CP
a) Houses, including: residential houses; office buildings; houses used for other purposes.
b) Lands, including: various types of agricultural and non-agricultural land as prescribed in the Land Law (without distinguishing whether the land has been developed or not)."
Thus, houses and lands include those subjects liable for registration fees, and are specifically listed as per the above regulations.
Newest Declaration Form for Land and Housing Registration Fees 2022? Who Will Have to Pay the Land and Housing Registration Fees?
How is the Registration Fee for Land and Housing Calculated?
Based on the regulations stipulated in Point a Clause 1 Article 3 Circular 13/2022/TT-BTC, the calculation of registration fees for land and housing is as follows:
The registration fee for land is determined as follows:
Value of the land subject to registration fee (VND) = Area of the land subject to the registration fee (m2) x Price per square meter of land (VND/m2) as listed in the Land Price Tables issued by the Provincial People's Committee.
Where:
- The area of the land subject to registration fees is the entire parcel managed and used legally by an organization, household, or individual, as determined and provided by the Land Use Rights Registration Office to the tax authority through the “Information Transfer Form for Determining Financial Obligations regarding Land."
- The price per square meter of land as listed in the Land Price Tables is issued by the Provincial People's Committee (hereinafter referred to as provincial level) as prescribed by land laws at the time of registration fee declaration.
- If the land price in the transfer of land use rights contract is higher than the price issued by the Provincial People's Committee, the registration fee for land shall be the price stated in the transfer of land use rights contract.
If the land price in the transfer of land use rights contract is lower than the price issued by the Provincial People's Committee, the registration fee for land shall be the price issued by the Provincial People's Committee as prescribed by the land laws at the time of registration fee declaration.
- In the event that the land user has been granted the Land Use Rights Certificate without paying the registration fee, and afterward, the competent authority allows the transfer of land use to a new purpose that requires payment of the registration fee, the registration fee shall be based on the new land use purpose listed in the Land Price Tables issued by the Provincial People's Committee at the time of registration fee calculation.
According to Point b Clause 1 Article 3 Circular 13/2022/TT-BTC, the registration fee for houses is determined as follows:
Value of the house subject to registration fee (VND) = Area of the house subject to the registration fee (m2) x Price per square meter of the house (VND/m2) x Remaining quality percentage (%) of the house subject to the registration fee
Where:
+ The area of the house subject to registration fees is the entire floor area (including any ancillary structures) under the legal ownership of an organization, household, or individual.
+ The price per square meter of the house is the actual construction cost of a "new" square meter of the house of each house type and class, issued by the Provincial People's Committee as prescribed by construction laws at the time of registration fee declaration.
The Department of Finance shall preside and cooperate with the Department of Construction and other relevant local agencies, as stipulated in Point b Clause 1 Article 7 Decree 10/2022/ND-CP, to establish and propose registration fee rates for houses to the Provincial People's Committee for the issuance of Land Price Tables applicable locally.
+ The remaining quality percentage (%) of the house subject to registration fee is issued by the Provincial People's Committee as prescribed by law.
- If the house price in the purchase contract is higher than the price issued by the Provincial People's Committee, the registration fee for houses shall be the price stated in the house purchase contract.
If the house price in the purchase contract is lower than the price issued by the Provincial People's Committee, the registration fee for houses shall be the price issued by the Provincial People's Committee as prescribed by construction laws at the time of registration fee declaration.
- For condominiums, the registration fee is calculated excluding the maintenance fee for common ownership areas of the condominium.
If the maintenance fee for common ownership areas of the condominium is not separately listed in the house purchase contract and invoice, the registration fee is calculated based on the total purchase value recorded on the house purchase invoice or contract.
Thus, the formula and calculation method for land and housing registration fees are specifically provided as above.
Newest Declaration Form for Land and Housing Registration Fees?
Based on the regulations in Section X of Appendix II issued in conjunction with Circular 80/2021/TT-BTC, the land and housing registration fee declaration form (Form 01/LPTB) is as follows:
Thus, the land and housing registration fee declaration form includes the content and format as stipulated above.
Download the latest declaration form for land and housing registration fees: Here.
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