What are documents proving ownership of property in the application for registration fee exemption regarding assets on which registration fee has been paid in Vietnam?

What are documents proving ownership of property in the application for registration fee exemption regarding assets on which registration fee has been paid 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 are as follows:

7. Regarding assets on which registration fee has been paid that the organization or individual receives after the full division, partial division, consolidation or merger:

a) 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).

b) The decision on full division, partial division, consolidation or merger and distribution of assets among contributing members.

c) 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).

d) 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).

What is implementation of documents proving ownership of property in the application for registration fee exemption regarding houses, land, special property in Vietnam?

Pursuant to Clause 3 of Article 61 of Circular 80/2021/TT-BTC, documents proving ownership of property in the application for registration fee exemption regarding houses, land, special property are as follows:

3. Regarding houses, land, special property, property serving defense and security: decisions of competent authority on allocation or purchase of property; or confirmation of polices authorities or defense authorities of property serving defense or security.

Best Regards!