Chương III Nghị định 10/2022/NĐ-CP: Ghi nợ, miễn lệ phí trước bạ

Chapter III

DEFERMENT AND EXEMPTION FROM REGISTRATION FEES

Article 9. Deferment of registration fees

1. 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.

2. When a household or individual granted the deferment of registration fee according to Clause 1 of this Article 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 this Decree), the registration fee deferred must be paid in full prior to the transfer, conversion or gifting of the property.

3. Procedures for deferment of registration fees

a) Households and individuals eligible for deferment of houses, land registration fee, as stated in Clause 1 of this Article, shall file the written declaration of registration fee in accordance with regulations of the law on tax administration.

b) 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 this Article, 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.

c) 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.

Article 10. Exemption from registration fees

1. Houses and land at which diplomatic missions, consular offices, representative agencies of United Nations’ international organizations, or residence of heads thereof is located.

2. Property (excluding houses, land) of the following foreign entities:

a) Diplomatic missions, consular offices and representative agencies of United Nations’ international organizations.

b) Diplomatic officials, consular officials, administrative and technical coordinators of diplomatic missions and consular offices, members of representative agencies of United Nations’ international organizations, and their family members who do not hold Vietnamese citizenship or permanent residency but have a diplomatic or official identity card issued by Vietnam Ministry of Foreign Affairs.

c) Foreign entities not prescribed in Points a, b of this Clause but exempted from or uncharged with registration fee according to international agreements to which the Socialist Republic of Vietnam is a signatory.

3. Land allocated or leased out by the state with land rent paid in lump sum for the entire lease term is used for the following purposes:

a) Public purposes as prescribed by the law on land.

b) Mineral exploration and mining; or scientific research pursuant to a license or certificate granted by the competent agency;

c) Investment in construction of infrastructure (regardless of whether the land is within or outside an industrial zone or export processing zone), investment in construction of housing for transfer, including the case in which the transferee continues construction of the infrastructure or the housing for transfer. If in these cases the transferee registers ownership or right to use to lease out or itself uses the infrastructure or housing, registration fees must be paid.

4. Land allotted, leased or endorsed by the government for production activities in the fields of agriculture, forestry, aquaculture and salt making.

5. Agricultural land transferred between households or individuals in the same commune, ward or town for facilitating agricultural production in accordance with the Law on Land.

6. Undisputed agricultural land on which the right of use has been certified in writing by competent state agencies for households or individuals who have themselves reclaimed such land according to the land use plans approved by competent state agencies.

7. Land leased by the state on annual fee basis or rented from the holder of legitimate right to use the land.

8. Houses and land for public use by religious organizations accepted by the state or licensed for operation.

9. Cemetery land.

10. Houses and land inherited or gifted 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.

11. Residential housing that households or persons have acquired through individual housing development as prescribed in the Law on Housing.

12. Renters of financial property are exempted from registration fee upon the transfer of such property to such renters upon the expiration of the lease; financial lessors are exempted from registration fee when purchasing a property on which the proprietor has paid the registration fee then leasing it to such former proprietor.

13. Houses, land, peculiar property, or specialized property for national defense and security.

14. State-owned houses, land used as the office of government agencies, people's armed forces, public service providers, political organizations, socio-political organizations, social - vocational organizations.

15. Houses and land being compensation or serving relocation (including those purchased with compensation money or assistance) upon the expropriation by the State of houses or land in accordance with regulations of law.

The exemption from registration fees specified in this Clause is granted to the entities whose houses and land are expropriated.

16. Entities having acquired a certificate of ownership and right of use shall be exempted from re-registration fee in the following circumstances:

a) Property certified with a certificate of ownership and right of use issued by competent agencies of the Democratic Republic of Vietnam, the Provisional Revolutionary Government of the Republic of South Vietnam, the Government of the Socialist Republic of Vietnam, or competent agencies of previous regimes then re-certified with a new certificate without any change to proprietors.

b) Properties of state-owned enterprises, public service providers which are equitized to become a joint-stock company or otherwise restructured as per the laws.

c) Properties of a household or household members to which a certificate of ownership or right to use has been issued and which are then divided in accordance with law between the household members for re-registration; joint-owned properties of husband and wife after marriage; properties to be distributed to husband and wife upon divorce in accordance with a judgment or legal decision of a Court.

d) Properties of organizations or individuals to which a certificate of ownership or right to use has been re-issued due to the loss or deterioration of the former certificate. Such organizations or individuals are not required to apply for exemption from registration fees when the competent state agency re-issues their certificate of ownership or right to use.

dd) Registration fee is not chargeable on the increase in land area upon re-certification of land use right without any change to land boundary.

e) Entities allotted land by the state then having obtained a certificate a certificate of land use right, if later subjected to rent such land, shall pay at once the full rental for the entire duration of lease according to the Law on Land upon the effective date of this Decree.

g) Where the land use right is re-registered because the state allows land repurposing without change of the person who has the land use right and is not required to pay land levy upon land repurposing in accordance with regulations of law on collection of land levy.

17. In the following event, registration fee is not chargeable on a property on which its proprietor has paid registration fee (except circumstances in which registration fee is exempted) before being transferred to and registered under another entity:

a) An organization, individual or member of a cooperative business invests their property into an enterprise, credit institution, or cooperative business; or an enterprise, credit institution or cooperative business dissolves, undergoes a division or withdraws the capital constituents that its shareholding entities have contributed.

b) An enterprise circulates its property internally; or state-funded organizations circulate their property internally at the discretion of competent agencies.

18. Entities receive portions of a divided property or contribute their property as a result of the division, consolidation, merger or renaming of an organization according to competent agencies' decisions provided that prior registration fee has been paid on such property.

19. Entities relocate their property on which registration fee has been paid to the place of use without alteration of the proprietor.

20. Donatories apply for registration of ownership of houses of gratitude, philanthropic housing, or humane subsidized houses and of land use right thereof.

21. Fire engines, ambulances, X-ray vans, rescue vehicle (including towing vehicles and vehicle-carrying vehicles); garbage trucks, sprinkler trucks, jetting trucks, road sweepers, vacuum trucks; and specialized vehicles intended for war invalids, disease-stricken soldiers and other disabled people registered for ownership in the names of such war invalids, disease-stricken soldiers and other disabled people.

22. Commercial aircraft for transporting cargo and passengers.

23. Fishing vessels (including fishing boats or logistic ships for deep-sea fishing); frames, engine assembly, and engine blocks of such vessels, when replaced, subject to registration with competent state agencies.

24. Frames, chassis assembly, engine assembly, engine blocks prescribed in Clause 8 Article 3 of this Decree, when replaced, replaced then re-registered during the valid period of warranty.

25. Factories; warehouses, dining halls and car parking facilities of businesses. The factories prescribed in this Clause are defined in accordance with regulations of law on classification of construction works.

26. Housing, residential land of poor households; housing, residential land of minority ethnic people in communes, wards and towns in disadvantaged areas or Central Highlands; housing, residential land of households and individuals in communes covered by socio-economic development programs for harshly disadvantaged communes, mountainous and remote regions.

27. Non-motorized vessels with a deadweight tonnage of 15 tonnes; motorized vessels with main engine’s power of up to 15 hp; vessels carrying up to 12 people; high-speed passenger ships, waste-collecting ships, container ships.

The above vehicles are determined in accordance with regulations of the law on inland waterway transport and implementation manuals (even their corresponding replacement of frames, chassis assembly, engine assembly, engine blocks).

28. Houses, land contributed by private investors in education - vocational training; health care; cultural activities; sports and gymnastics; environment who have their land use right or house ownership registered for the same purposes as per the laws.

29. Houses, land registered under non-state entities for education - training; health care; cultural activities; sports and gymnastics; science and technology; environment; society; population, family, child care and protection as per the laws, except those defined in Clause 28 of this Article.

30. Houses, land registered under scientific and technological enterprises as per the laws.

31. Public transport based on buses powered by clean energy.

The Ministry of Finance shall stipulate this Article in detail.