The following article will guide in detail the registration fee calculation price for houses and land according to Circular 13/2022/TT-BTC and Decree 10/2022/ND-CP .
Article table of contents
Detailed instructions on the price of calculating the house and land registration fee in 2022 (Artwork)
1. Price for calculating registration fee for land
The price for calculating registration fee for land is the land price in the land price list promulgated by the People's Committee of the province or centrally run city in accordance with the law on land at the time of registration fee declaration.
In case land is leased from the State in the form of one-time payment of land rental for the entire lease period, but the land lease term is smaller than the term of the type of land specified in the land price list issued by the People's Committee of the province or centrally run city. The land price of the land lease term for which the registration fee is calculated is determined as follows:
Specifically, based on Point a, Clause 1, Article 3 of Circular 13/2022/TT-BTC , the land value for registration fee calculation is determined as follows:
| Land value for registration fee calculation (VND) |
= |
Area of land subject to registration fee (m 2 ) |
x |
Price of one square meter of land (VND/m2 ) in the Land Price List promulgated by the People's Committees of the provinces and centrally-run cities |
In there:
+ The land area for calculation of registration fee is the entire area of the land parcel under the lawful management and use rights of organizations, households and individuals determined and provided by the land use right registration office. tax authorities according to "Information transfer form to determine financial obligations on land".
+ The price of one square meter of land in the land price list issued by the People's Committee of the province or centrally run city (hereinafter referred to as the People's Committee of the province) in accordance with the law on land at the time of registration fee declaration.
- In case the land price in the land use right transfer contract is higher than the price issued by the provincial People's Committee, the price for calculating the registration fee for land is the price in the land use right transfer contract. In case the land price in the land use right transfer contract is lower than the price issued by the People's Committee of the province, the price for calculating the registration fee for land is the price promulgated by the People's Committee of the province in accordance with the law on land at that time. registration fee declaration point.
- In case a land user has been granted a certificate of land use right without having to pay a registration fee, and then is permitted by a competent authority to change the land use purpose to the new land use purpose under the If the registration fee is payable, the price for calculating the registration fee is the land price according to the new land use purpose in the land price list promulgated by the People's Committee of the province in accordance with the law on land at the time of previous fee calculation. contacts.
2. Price to calculate registration fee for house
The price for calculating the registration fee for a house is the price promulgated by the People's Committee of the province or centrally run city in accordance with the law on construction at the time of registration fee declaration.
Accordingly, based on Point b, Clause 1, Article 3 of Circular 13/2022/TT-BTC , the house value for calculation of registration fee is determined as follows:
| House value for calculation of registration fee (VND) |
= |
Area of house subject to registration fee (m 2 ) |
x |
Price for 01 (one) square meter of house (VND/m 2 ) |
x |
The percentage (%) of the remaining quality of the house subject to the registration fee |
In there:
+ Area of house subject to registration fee is the entire floor area (including the area of ancillary works) under the lawful ownership of organizations, households or individuals.
+ The price of 01 (one) square meter house is the actual price of "new" construction of one (01) square meter of floor space of each house grade or class promulgated by the People's Committee of the province in accordance with the law on construction at that time. registration fee declaration point.
The Department of Finance shall assume the prime responsibility for, and coordinate with the Department of Construction and relevant local agencies, according to the provisions of Point b, Clause 1, Article 7 of Decree 10/2022/ND-CP in formulating a registration fee calculation price for submit to the Provincial People's Committee for promulgation the price list for calculating registration fee for houses applied in the locality.
+ The percentage (%) of the remaining quality of the house subject to the registration fee issued by the Provincial People's Committee in accordance with the law.
- In case the house price in the purchase and sale contract is higher than the price issued by the provincial People's Committee , the price for calculating the registration fee for the house is the price in the house purchase and sale contract.
In case the house price in the purchase and sale contract is lower than the price issued by the People's Committee of the province , the price for calculating the registration fee for the house is the price issued by the People's Committee of the province in accordance with the law on construction at the time of declaration. registration fee.
- For apartment buildings , the price for calculating the registration fee is the price excluding the cost of maintenance of the common area of the apartment building.
In case the house purchase and sale contract and the house purchase and sale invoice do not separate the maintenance costs for the common part of the apartment building, the price for calculating the registration fee is the total value of the house sale and purchase stated on the house sale invoice. or home sales contract.
3. The price for calculating the house and land registration fee in the house and land sale contract does not separate the house and land value
At Point c, Clause 1, Article 3 of Circular 13/2022/TT-BTC , stipulating the price for calculating registration fee for house and land prices in land use right transfer contracts, house sale and purchase contracts without separate price House value and land value are as follows:
In case the total value of houses and land in the land use right transfer contract or the house sale and purchase contract is higher than the total value of the house and land at the price promulgated by the People's Committee of the province, the price for calculating the registration fee is the price in the contract. purchase and sale agreement, transfer of rights.
In case the total value of houses and land in the land use right transfer contract or the house sale and purchase contract is lower than the total value of the house and land at the price issued by the People's Committee of the province, the price for calculating the registration fee for the house. land is the price promulgated by the People's Committee of the province in accordance with the law on land and the law on construction at the time of registration fee declaration.
4. Prices for calculating registration fees for houses and land in some special cases
- The price for calculating the registration fee for state-owned houses sold to current tenants in accordance with the law on sale of state-owned houses, including attached land, is the actual selling price according to the decision. of the People's Committees of provinces and centrally run cities.
- The price for calculating the registration fee for houses and land purchased by the auction or bidding method in accordance with the law on auctions and bidding is the actual winning auction or bidding price stated on the invoice or voucher. according to the provisions of law or the auction winning price, actual bidding according to the minutes of winning the auction or bidding or according to the written approval of auction and bidding results (if any) of the competent state agency. .
- The registration fee calculation price for multi-storey multi-family houses and apartment buildings includes the allocated land value.
The allocated land value is determined by the land price in the Land Price List issued by the People's Committee of the province or centrally run city multiplied by the allocation coefficient.
The allocation coefficient is determined according to the provisions of Decree 53/2011/ND-CP .
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