Chương IV Nghị định 140/2016/NĐ-CP: Chế độ khai, thu, nộp và quản lý lệ phí trước bạ

Chapter IV

DECLARATION, COLLECTION, PAYMENT AND ADMINISTRATION OF REGISTRATION FEE

Article 10. Declaration, collection and payment of registration fee

1. Registration fee shall be declared when ensuing.

Entities in possession of a property subject to registration fee shall be responsible for filing the written declaration of registration fee (including entities exempted from registration fee as per Article 9 of this Decree) to tax authorities upon applying to competent government authorities for the registration of ownership and right of use.

2. Recipient of written declarations of registration fee

- For real property: Written declarations of registration fee shall be submitted to application receiving agencies in charge of procedures for registration and certification of land use right and ownership of housing and property attached to land as per the legislation on land.

- For other property: Written declarations of registration fee shall be submitted to local tax departments that register ownership and right of use. Otherwise, written declarations can be lodged electronically via the portal of the General Department of Taxation.

3. Written declaration of registration fee

a) For real property:

- The form on declaration of registration fee as defined in Appendix 01 to this Decree.

- Documents that substantiate the eligibility of the property (or the proprietor) for exemption from registration fee (if applicable).

b) For other property (except fishing vessels, inland waterway vessels, maritime vessels with inadequate original documents or newly built in Vietnam):

- The form on declaration of registration fee as defined in Appendix 02 to this Decree.

- Legitimate sale and transfer documents.

- Papers on previous proprietor’s registered ownership and right of use (if the ownership and right of use of the property is re-registered in Vietnam).

- The certificate of technical safety and quality and environment protection as issued by Vietnam registry agencies (for automobiles, trailers or semi-trailers pulled by automobiles, similar vehicles).

- Documents that substantiate the eligibility of the property (or the proprietor) for exemption from registration fee (if applicable).

c) For fishing vessels, inland waterway vessels, maritime vessels with inadequate original documents or newly built in Vietnam:

- The form on declaration of registration fee as defined in Appendix 02 to this Decree;

- The written notification(s) or confirmation(s) by competent authorities of the validity of the vessel for registration of ownership.

d) Valid documents attached to the registration fee declaration fee as defined in Appendix 01 (for real property) and in Appendix 02 (for other property) to this Decree, if lodged electronically, shall be defined by certifying authorities upon the application for certification of ownership and right of use of the property.

4. Time limit for notification and payment of registration fee

a) Tax departments shall send notifications of the request for registration fee in 03 working days (for real property) or in 01 working day for other property upon the receipt of the full and valid application.

If the application is not valid, tax departments shall return it to the application receiving agencies in charge of procedures for registration and certification of land use right and ownership of housing and property attached to land as per the legislation on land (for real property) or to the proprietor (for other property) within the time limit specified in this Point.

The notification of registration fee for real property is sampled in Appendix 03 to this Decree. The notification of registration fee for other property is indicated on the form on declaration of registration fee.

The notification of registration fee for written declarations lodged via the electronic portal of the General Department of Taxation shall be delivered by phone, to the electronic tax account or to the email account of the concerned entity according to each electronic process code as per regulations on electronic tax processing.

b) Payers shall pay the registration fee to the state budget via fee collecting agencies according to the Tax Administration Law in 30 working days from the date of the tax authorities’ notification of registration.

5. The establishment and issuance of registration fee receipts shall be subject to regulations.

If the registration fee is transferred electronically via a bank, such bank shall transmit the electronic fee payment receipt to the electronic portal of the General Department of Taxation for the latter’s digital signature and forwarding of such receipt to competent agencies connected to tax authorities. The electronic receipt digitally signed shall advance the administrative procedure for registration of the property; thus, no paper receipt is required.

6. If the joint process of state management agencies on certification of property ownership and right of use is governed by other regulations regarding application, formalities, collection and payment of registration fee, such regulations shall prevail.

Ministry of Finance shall provide guidelines for implementing this Article.

Article 11. Administration of registration fee

Fee collecting agencies shall submit 100% of the registration fee into the state budget as per the laws.