Documents proving ownership of property in the application for registration fee exemption in Vietnam

Documents proving ownership of property in the application for registration fee exemption in Vietnam (Internet image)

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Documents proving ownership of property in the application for registration fee exemption in Vietnam

Documents proving ownership of property in the application for registration fee exemption in Vietnam according to Article 61 of Circular 80/2021/TT-BTC (amended in Circular 43/2023/TT-BTC) include:

(1) Regarding land allocated, leased or recognized by the State for agriculture, forestry, aquaculture or salt production: Confirmation of the LUR Registration Office that the land is eligible for issuance of the LUR Certificate in the form of LUR allocated, leased or recognized by the State.

(2) Regarding land use for community purposes of a religious organization that is recognized or permitted for operation by the State: documents proving that the religious organization is permitted operation by the State.

(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.

(4) Regarding houses and land (property) provided as compensation or for relocation:

- The decision on expropriation of the old property and allocation of the new property issued by a competent authority.

- The certificate of LUR and ownership of property on land of the person whose LUR is expropriated; the certificate must be issued by a competent authority and does not contain financial obligations.

In case the certificate is not issued or lost even though registration fee has been fully paid: documents proving payment of registration fee of the owner of the property expropriated by the State, or confirmation of the authority responsible for management of the property-related documents, or the decision on registration fee exemption issued by a competent authority.

- Invoices or the lawful contract for LUR transfer or house sale enclosed with original copies of documents proving the receipt of compensation provided by the expropriating authority (in case of monetary compensation).

(5) In case of replacement of the certificate of LUR and ownership of property on land: documents proving the replacement.

(6) Regarding assets of an enterprise that has been equitized and become a joint stock company:

- The decision of competent authority on equitization of the enterprise or re-arrangement of the enterprise.

- A list of assets transferred from the enterprise to the joint stock company (in case of partial equitization, a decision on transfer of the enterprise's assets) or to the new enterprise under the enterprise re-arrangement decision issued by a competent authority; or a report on inventory and re-valuation of the enterprise's assets, including the assets on which registration fee is charged.

(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:

- 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).

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

- 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).

- 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).

(8) For gratuitous houses, solidarity houses, humanitarian houses: documents proving transfer of LUR and house ownership between the donor and the beneficiary.

(9) Regarding finance lease assets:

- The finance lease contract between the lessor and the lessee in accordance with finance lease laws.

- The finance lease contract finalization record between the lessor and the lessee.

- Certificates of right to ownership, right to enjoyment of assets of the finance lease company.

(10) Regarding bodywork, chassis, engines that have to be replaced and re-register within warranty period:

- The warranty document.

- Documents about provision of the replacing asset and withdrawal of the replaced asset provided by the seller for the buyer.

(11) In cases proving family relationships, tax authorities are responsible for exploiting information in the National Population Database according to the provisions of Article 84 of Circular 80/2021/TT-BTC  to resolve registration fee exemption procedures for taxpayers.

In the event that it is not possible to exploit information about citizens' residences in the National Population Database, the taxpayer must provide one of the following documents, depending on the relationship: Confirmation of residence information or notification of personal identification number and citizenship information in the National Population Database, Marriage certificate, birth certificate, decision recognizing adoption by a competent state agency according to the provisions of law, or confirmation by a competent state agency of that relationship

(12) In case a motor vehicle has been registered and is issued with a military license plate by the Ministry of National Defense, and then repurposed for business operation due conversion of a state-owned enterprise into a joint stock company or re-arrangement as prescribed by law:

- The decision of the Chief of the General Staff on use of the vehicle for military purposes.

- The decision of competent authority on equitization of the enterprise or re-arrangement of the state-owned enterprise.

- A list of repurposed military vehicles transferred from the enterprise to the joint stock company or to the new enterprise under the enterprise re-arrangement decision issued by a competent authority; or a report on inventory and re-valuation of the enterprise's assets as per regulations.

(13) Ships, speedboats, container ships used for inland waterway passenger transports are eligible for registration fee exemption according to their certificates of technical safety and environmental safety issued by Vietnam Register. To be specific:

On the certificate of technical safety and environmental safety issued by Vietnam Register, write:

- For “Tàu chở khách tốc độ cao (tàu khách cao tốc)” ("high-speed passenger train"):

+ In “công dụng” box: write “tàu khách” ("passenger train").

+ In the section "Chứng nhận phương tiện có đặc tính kỹ thuật và ngăn ngừa ô nhiễm được ghi trong giấy chứng nhận này có trạng thái kỹ thuật thỏa mãn các yêu cầu của quy phạm, quy định hiện hành và được trao cấp", write: VRH HSC; VRM HSC; or in "Khả năng khai thác", write 30 km/h or more.

- For container train, write " chở công-ten-nơ" ("container transport") in purpose section.

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