Latest regulations on deferment of registration fees in Vietnam

Latest regulations on deferment of registration fees in Vietnam (Internet image)

Regarding this issue, LawNet would like to answer as follows:

1. Latest regulations on deferment of registration fees in Vietnam

Deferment of registration fees under Article 9 of Decree 10/2022/ND-CP is as follows:

- The fee for registration of houses and land of households and individuals eligible for deferment of land use fee shall be deferred according to regulations of the land law on the collection of land use fee.

Households and individuals shall pay the registration fee in arrears according to the houses and land price prescribed by People’s Committees of provinces or centrally affiliated cities upon the declaration of such fee.

- When a household or individual granted the deferment of registration fee according to Clause 1 of Article 9 of Decree 10/2022/ND-CP transfers, converts or gifts the ownership of housing and the land use right to another entity, the registration fee deferred must be paid in full prior to the transfer, conversion or gifting of the property.

(except the gifting of houses and land as prescribed in Clause 10 Article 10 of Decree 10/2022/ND-CP, between:

+ Spouses;

+ Parents and biological children;

+ Parents and adopted children;

+ Parents and daughters-in-law;

+ Parents and sons-in-laws;

+ Paternal or maternal grandparents and grandchildren;

+ Biological siblings, and certified by competent state agencies with regard to land use right and ownership of housing and property on land.

- Procedures for deferment of registration fees

+ Households and individuals eligible for deferment of houses, land registration fee, as stated in Clause 1 of Article 10 of Decree 10/2022/ND-CP, shall file the written declaration of registration fee in accordance with regulations of the law on tax administration.

+ Agencies competent to issue certificates of land use right and ownership of housing and property on land (referred to as authorized issuers of title deeds) shall consider such documents to verify the declarant's eligibility for deferment of houses, land registration fee, as stated in Clause 1 of Article 10 of Decree 10/2022/ND-CP, and mark the phrase "Nợ lệ phí trước bạ" ("Registration fee has not been paid") to the certificate of land use right and ownership of housing and property on land before the issuance of such certificate to the proprietor or user of the house, land.

+ Upon the receipt of an application for transfer, conversion or gifting of housing ownership and land use right from a household or individual marked indebted for registration fee:

Authorized issuers of title deeds shall forward the application with a “notification for verification of land-related financial obligation" to tax agencies which shall then calculate and send notifications of the registration fee in arrears to such household or individual for settlement prior to the procedure for transfer, conversion or gifting.

2. Property subject to registration fees in Vietnam

Property subject to registration fees in Vietnam according to Article 3 of Decree 10/2022/ND-CP are as follows:

- Houses, land.

- Hunting guns; guns used for training or sports.

- Ships in accordance with regulations of the law on inland waterway transport and the maritime law (hereinafter referred to as “ships”), including barges, canoes, tugs, pushers, submarines, and submersibles; except for floating docks, floating storage units, and mobile offshore drilling units.

- Boats including yachts.

- Aircraft.

- Two-wheeled or three-wheeled motorcycles, mopeds, and equivalences subject to registration fees and fitted with license plates issued by competent state agencies (hereinafter referred to as “motorcycles”).

- Motor vehicles, trailers or semi-trailers towed by motor vehicles, and equivalences subject to registration fees and fitted with license plates issued by competent state agencies.

- Frame, chassis assembly, engine assembly, and engine block of the property prescribed in Clauses 3, 4, 5, 6, and 7 of Article 3 of Decree 10/2022/ND-CP, when replaced, subject to registration with competent state agencies.

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