Procedures for debiting registration fees for houses and land

Debit registration fee for land and houses attached to land of households and individuals eligible to debit land use levy in accordance with the land law on collection of land use levy. Accordingly, the procedure for debiting the registration fee for houses and land is carried out according to Decree 10/2022/ND-CP .

Procedures for debiting registration fees for houses and land

Procedures for debiting registration fees for houses and land (Artwork)

Specifically, in Article 9 of Decree 10/2022/ND-CP , the procedures for debiting registration fees are as follows:

- Households and individuals that are entitled to have their house and land registration fee debited shall declare registration fees and submit registration fee declaration dossiers in accordance with the law on tax administration.

- The agency competent to issue certificates of land use rights, ownership of houses and land-attached assets shall check the dossiers, if it is determined that the correct subjects are entitled to debit the house and land registration fees, they shall write in the following information: certificate of land use rights, ownership of houses and assets attached to land: “Registration fee arrears” before being issued to the owner or owner of the house or land.

- In case of receiving dossiers for carrying out procedures for transfer, conversion or donation of house ownership or land use rights of households or individuals, the registration fee is still debited, the competent authority shall issue a certificate of registration. The recipient of land use rights, ownership of houses and assets attached to land is responsible for transferring the dossier, enclosed with the "Information transfer form to determine financial obligations on land" to the Tax Office for calculation and notify households and individuals that have houses and land to fully pay the outstanding registration fee amount before carrying out procedures for transfer, conversion or donation.

Some note:

- When paying the registration fee debt, the household or individual must pay the registration fee calculated according to the house and land price set by the People's Committee of the province or centrally run city at the time of fee declaration. entry.

- In case households and individuals are entitled to debit the registration fee as prescribed, if they transfer, convert or donate house ownership or land use rights to other organizations or individuals (except for donation to other organizations or individuals). house and land between husband and wife; natural father, mother-in-law and biological child; adoptive father, adopted mother and adopted child; father-in-law, mother-in-law and daughter-in-law; father-in-law, mother-in-law and son-in-law; grandfather and grandmother with grandchildren; grandfathers, grandmothers and grandchildren; brothers, sisters, siblings together) must fully pay the outstanding registration fee amount before transferring, converting or giving.

Decree 10/2022/ND-CP  takes effect from March 1, 2022.

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