Procedures for determination of payable land levy when purchasing social housing in Vietnam

According to Decree No. 123/2017/ND-CP of Vietnam’s Government, a purchaser/lease purchaser of the social house (applicant) wishing to resell it shall submit the application to the land registry.

The application for determination of payable land levy when the social house is sold includes:

- A written request made by the applicant;

- A copy of the social house sale agreement;

- A copy of either of the certificate of land use rights, house ownership and other property on land (if any) prescribed in regulations of law on land or documents related to purchase of the house stipulated in regulations of law on social housing.

The land registry shall make a notice of payment related to land and send it to the tax collector in person enclosed with the application in order to determine the payable land levy when selling or transferring the social house.

The notice of payment related to land made by the applicant shall be issued in accordance with regulations of law on applications and procedures for reception and transfer of applications for determination of payment related to land of land users.

Processing time limit:

Within 20 days from the day on which the application is received, the tax authority shall provide the applicant with the payable land levy according to regulations of law on the sale of social housing. Issuance of the notice of payment for land levy and collection of land levy shall be carried out in accordance with regulations of law.

View more details at Decree No. 123/2017/ND-CP of Vietnam’s Government, effective from January 01, 2018.

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