Registration fee is a fee that property owners must declare and pay to tax authorities before putting the property into use. Below are all 31 cases of registration fee exemption from March 1, 2022 according to Decree 10/2022/ND-CP .
All cases are exempted from registration fee from March 1, 2022 (Artwork)
(1) Houses and land that are the headquarters of diplomatic missions, consular offices, representative offices of international organizations under the United Nations system, and houses of heads of diplomatic missions , consular offices, representative offices of international organizations under the United Nations system in Vietnam.
(2) Property (except house and land) of the following foreign organizations and individuals:
- Diplomatic missions, consular offices, representative offices of international organizations in the United Nations system.
- Diplomatic officers, consular officers, administrative and technical staff of diplomatic missions, consular offices, members of representative missions of international organizations of the United Nations system and members of their families who are not Vietnamese citizens or do not permanently reside in Vietnam and are granted diplomatic identity cards or official identity cards by the Vietnamese Ministry of Foreign Affairs.
- Foreign organizations and individuals that are not subject to the above but are exempted or not required to pay registration fees according to international commitments to which the Socialist Republic of Vietnam is a signatory.
(3) Land allocated or leased by the State in the form of one-time payment of land rental for the entire lease period and used for the following purposes:
- Use for public purposes in accordance with the law on land.
- Exploration and exploitation of minerals; scientific research under license or certification by a competent state agency.
- Investment in construction of infrastructure (regardless of land inside or outside industrial parks or export processing zones), investment in building houses for transfer, including cases where organizations and individuals receive the transfer to continue their work. continue to invest in the construction of infrastructure, invest in the construction of houses for transfer. In these cases, if the ownership or use rights are registered for rental or self-use, a registration fee must be paid.
(4) Land allocated, leased or recognized by the State for use in agriculture, forestry, aquaculture, or salt production.
(5) Agricultural land shall be converted to use rights among households and individuals in the same commune, ward or township in order to facilitate agricultural production in accordance with the provisions of the Land Law.
(6) Agricultural land reclaimed by households and individuals by themselves in accordance with the land use planning approved by a competent state agency, without dispute, but granted by a competent state agency. Certificates of land use rights.
(7) Land leased from the State in the form of annual rental payment or from organizations or individuals that already have the lawful land use rights.
(8) Houses and land used for community purposes by religious organizations or belief establishments recognized or permitted to operate by the State.
(9) Land for cemeteries and graveyards.
(10) House or land inherited or given as a gift between: Husband and wife; biological father, natural mother with natural child; adoptive father, adoptive mother with adopted child; father-in-law, mother-in-law with daughter-in-law; father-in-law, mother-in-law with son-in-law; grandfather, grandmother with grandson; grandparents, grandmothers with grandchildren; Brothers, sisters and brothers are now granted certificates of land use rights and ownership of houses and other land-attached assets by a competent state agency.
(11) Houses of households and individuals created through separate housing development in accordance with the Law on Housing.
(12) When a financial lease asset is transferred to the lessee at the end of the lease term through the transfer or sale of the leased asset, the lessee is exempt from paying registration fees; In case the financial leasing company buys the property of the unit whose property has paid the registration fee and then leases it back to the unit selling the asset, the financial leasing company is exempt from paying the registration fee.
(13) Houses, land, special properties, special-use properties, properties in service of specialized management in service of national defense and security.
(14) Houses and land on public property used as headquarters of state agencies, people's armed forces units, public non-business units, political organizations, socio-political organizations, and organizations socio-political-professional organizations, social organizations, socio-professional organizations.
(15) Houses and land shall be compensated and resettled (including houses and land purchased with compensation and support money) when the State recovers houses and land in accordance with law.
The registration fee exemption applies to subjects whose houses and land have been recovered.
(16) Property of an organization or individual that has been granted a certificate of ownership or use right, upon re-registration of ownership and use rights, is exempt from paying registration fees in the following cases:
- Property that has been approved by a competent authority of the State of the Democratic Republic of Vietnam, the Provisional Revolutionary Government of the Republic of South Vietnam, the State of the Socialist Republic of Vietnam or a competent authority of the Republic of Vietnam. The old system of issuing certificates of ownership and use is now changing the certificates of ownership and using new ones without changing the owner of the property.
- Assets of state-owned enterprises, public non-business units are equitized into joint-stock companies or other forms of rearrangement of state-owned enterprises and public non-business units in accordance with law.
- Property that has been granted a certificate of ownership or common use right of the household or family members when dividing such property according to the provisions of law to family members for re-registration; consolidated property of husband and wife after marriage; property to be distributed to husband and wife upon divorce according to a legally effective judgment or decision of the Court.
- Assets of organizations and individuals that have been issued with certificates of ownership and use rights when they are re-issued with certificates of ownership and use of properties because the certificates are lost, torn, stained, smudged, damaged. Organizations and individuals are not required to declare and carry out registration fee exemption procedures when they are re-granted certificates of ownership and use rights by a competent state agency in this case.
- In case when the land use right certificate is reissued, there is a difference in the increased land area but the boundary of the land plot remains unchanged, the registration fee for the increased land area will be exempted from paying registration fee.
- Organizations and individuals that have been allocated land by the State and have been granted a certificate of land use rights must switch to renting land with one-off rental payment for the entire lease period as prescribed by the Land Law from January 1. March 2022.
- In case the land use right is re-registered because the State allows the change of land use purpose without changing the land use right holder and is not subject to land use levy when changing the use purpose. land in accordance with the law on collection of land use levy. (New content added)
(17) Property of organizations or individuals that have paid registration fees (except for cases where registration fee payment is exempted) transferred to other organizations or individuals for registration of ownership and use rights are exempted from paying fees. registration in the following cases:
- Organizations, individuals and cooperative members bring their assets to contribute capital to enterprises, credit institutions or cooperatives; Enterprises, credit institutions, cooperatives dissolve, divide or withdraw capital for organizations and individuals that members have previously contributed.
- Assets of an enterprise shall be mobilized internally within such enterprise or an agency or administrative unit shall mobilize assets within an agency or estimate unit according to a decision of a competent authority.
(18) Assets of organizations and individuals that have paid registration fees are divided or contributed due to division, separation, consolidation, merger, or change of name of the organization under a decision of a competent authority.
(19) Property of an organization or individual that has paid the registration fee to be moved to the locality where it is used without changing its owner.
(20) Houses of gratitude, houses of great solidarity, houses supported by humanitarian nature, including land attached to the house, are registered to own and use the name of the donor.
(21) Fire trucks, ambulances, X-ray vehicles, rescue vehicles (including trailers, trailers); garbage truck, sprinkler truck, watering truck, sprinkler tank truck, road sweeper truck, dust collector truck, waste suction truck; special-use cars, special-use motorbikes for wounded soldiers, sick soldiers and disabled people to register the ownership of names of wounded soldiers, sick soldiers and disabled people.
(22) Aircraft used for business purposes of transporting goods and passengers.
(23) Fishing vessels (including ships catching aquatic resources, logistics ships catching aquatic resources); The hull, engine block, and engine block of the fishing vessel are replaced and must be registered with the competent state agency. (Previously regulated as ships and boats for fishing and seafood)
(24) The shell, total frame, total body, and body (block) specified in Clause 8 Article 3 of Decree 10/2022 are replaced and must be re-registered within the warranty period.
(25) Workshop of the production establishment; warehouses, canteens, garages of production and business establishments. The prescribed factory is determined according to the law on construction work classification.
(26) Houses and residential land of poor households; houses and residential land of ethnic minorities in communes, wards and townships in disadvantaged areas, the Central Highlands; houses and residential land of households and individuals in communes under the Socio-economic Development Program in extremely difficult communes, mountainous, remote and isolated areas.
(27) Ships, non-motorized boats, gross tonnage up to 15 tons; ships and boats with engines with a total main engine capacity of up to 15 horsepower; ships and boats with a capacity of up to 12 people; high-speed passenger ships (Passenger speedboats), garbage collection ships and ships, container ships.
(28) Houses and land of institutions carrying out socialization in the fields of education - training and vocational training; medical; cultural; sports; environment in accordance with the law on registration of land use rights and house ownership for these activities.
(29) Houses and land of non-public establishments that register land use rights and house ownership rights in service of activities in the field of education and training; medical; cultural; sports; science and technology; environment; society; population, family, protection and care of children according to the provisions of law; except the case in item (28).
(30) Houses and land of science and technology enterprises with land use rights and house ownership rights registered in accordance with law.
(31) Public passenger transport by bus using clean energy.
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