Who is entitled to deferment of registration fees in Vietnam?

Who is entitled to deferment of registration fees in Vietnam? (Internet image)

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

1. Who is entitled to deferment of registration fees in Vietnam?

According to Clause 1, Article 9 of Decree 10/2022/ND-CP, 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.

According to Clause 1, Article 1 of Decree 79/2019/ND-CP, the subjects who is eligible for deferred repayment of land use fees are as follows:

Households and individuals (including persons rendering meritorious revolutionary services; poor households; ethnic minority households and individuals; households and individuals obtaining registration for their permanent residence at communes that are recognized as difficult or extremely difficult socio-economic areas) may be granted permission for deferred repayment of land use fees if they are allocated resettlement land after the State’s land expropriation in accordance with law on land.

Persons rendering meritorious revolutionary services shall be identified under law on persons rendering meritorious services.

Poor household; ethnic minority households and individuals, or those obtaining registration for their permanent residence at communes which are recognized as difficult or extremely difficult socio-economic areas shall be identified, subject to the regulations of the Government, the Prime Minister or competent regulatory authorities.

Thus, the subjects who is eligible for deferred repayment of land use fees include: Households and individuals (including persons rendering meritorious revolutionary services; poor households; ethnic minority households and individuals; households and individuals obtaining registration for their permanent residence at communes that are recognized as difficult or extremely difficult socio-economic areas) may be granted permission for deferred repayment of land use fees if they are allocated resettlement land after the State’s land expropriation in accordance with law on land.

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

2. Procedures for deferment of registration fees in Vietnam

- Households and individuals eligible for deferment of houses, land registration fee, as stated Section 1, 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 Section 1, 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.

(Clause 3, Article 9, Decree 10/2022/ND-CP)

Nguyen Ngoc Que Anh

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