Can the registration fee be exempt when obtaining the land use right certificate for raising black tiger shrimp in Vietnam?
Can the registration fee be exempt when obtaining the land use right certificate for raising black tiger shrimp in Vietnam? What are procedures for deferment of registration fees in Vietnam?
I am the owner of TT agricultural cooperative that has been leased 30 hectares of land for 50 years by the State to raise black tiger shrimp. Can my agricultural cooperative be exempt from registration fee when obtaining land use right certificate for 30 hectares of land to raise black tiger shrimp? What are procedures for deferment of registration fees?
Thank you!
Can the registration fee be exempt when obtaining the land use right certificate for raising black tiger shrimp in Vietnam?
Pursuant to Clause 4, Article 10 of the Decree 10/2022/ND-CP stipulating exemption from registration fees as follows:
4. Land allotted, leased or endorsed by the government for production activities in the fields of agriculture, forestry, aquaculture and salt making.
As regulations above, your agricultural cooperative shall be exempt from registration fee when obtaining land use right certificate for 30 hectares of land to raise black tiger shrimp.
What are procedures for deferment of registration fees in Vietnam?
Pursuant to Clause 3, Article 9 of the Decree 10/2022/ND-CP stipulating procedures for deferment of registration fees in Vietnam as follows:
3. Procedures for deferment of registration fees
a) Households and individuals eligible for deferment of houses, land registration fee, as stated in Clause 1 of this Article, shall file the written declaration of registration fee in accordance with regulations of the law on tax administration.
b) Agencies competent to issue certificates of land use right and ownership of housing and property on land (referred to as authorized issuers of title deeds) shall consider such documents to verify the declarant's eligibility for deferment of houses, land registration fee, as stated in Clause 1 of this Article, and mark the phrase "Nợ lệ phí trước bạ" ("Registration fee has not been paid") to the certificate of land use right and ownership of housing and property on land before the issuance of such certificate to the proprietor or user of the house, land.
c) Upon the receipt of an application for transfer, conversion or gifting of housing ownership and land use right from a household or individual marked indebted for registration fee, authorized issuers of title deeds shall forward the application with a “notification for verification of land-related financial obligation" to tax agencies which shall then calculate and send notifications of the registration fee in arrears to such household or individual for settlement prior to the procedure for transfer, conversion or gifting.
Best regards!
