trực tiếp bóng đá việt nam hôm nayIs it required to pay registration fee when purchasing an apartment in Vietnam?

Is it required to pay registration fee when purchasing an apartment in Vietnam?

Pursuant to Clause 1, Article 3 ofDecree 10/2022/ND-CP, which stipulates trực tiếp bóng đá việt nam hôm nay subjects liable to registration fee, include:

Subjects Liable to Registration Fee

1. Houses, land.

2. Hunting guns; guns used for training, sports competitions.

3. Ships as prescribed by trực tiếp bóng đá việt nam hôm nay laws on inland waterway traffic and maritime law (hereinafter referred to as watercraft), including barges, canoes, tugboats, push boats, submarines, and submersibles; except floating docks, storage buoys, and mobile platforms.

4. Boats, including yachts.

5. Aircraft.

6. Two-wheeled motorbikes, three-wheeled motorbikes, mopeds, other vehicles similar to motorbikes and mopeds that are required to be registered and have a state-issued license plate (hereinafter collectively referred to as motor vehicles).

7. Cars, trailers or semi-trailers pulled by cars, vehicles similar to cars required to be registered and have a state-issued license plate.

8. Hulls, core frames, core engines, engine blocks of assets specified in Clauses 3, 4, 5, 6, and 7 of this Article, which are replaced and must be registered with trực tiếp bóng đá việt nam hôm nay competent state authority.

trực tiếp bóng đá việt nam hôm nay Ministry of Finance details this Article.

Additionally, pursuant to trực tiếp bóng đá việt nam hôm nay regulation in Clause 1, Article 2 ofCircular 13/2022/TT-BTC, which specifies trực tiếp bóng đá việt nam hôm nay following:

Subjects Liable to Registration Fee

trực tiếp bóng đá việt nam hôm nay subjects liable to registration fee shall follow Article 3 of Decree 10/2022/ND-CP. Some details are specified as follows:

1. Houses, land as stipulated in Clause 1, Article 3 of Decree 10/2022/ND-CP

a) Houses, including: residential houses; office buildings; houses used for other purposes.

b) Land, includes: types of agricultural land and non-agricultural land as per trực tiếp bóng đá việt nam hôm nay Land Law (regardless of whether structures are built upon it or not).

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trực tiếp bóng đá việt nam hôm nay subject liable for registration fee includes houses, encompassing residential houses, office buildings, and houses for other purposes. Hence, currently, when purchasing an apartment, it is required to pay trực tiếp bóng đá việt nam hôm nay registration fee.

Is it required to pay registration fee when purchasing an apartment in Vietnam? (Image from trực tiếp bóng đá việt nam hôm nay Internet)

What is trực tiếp bóng đá việt nam hôm nay current registration fee rate for apartments in Vietnam?

According to Clause 1, Article 8 ofDecree 10/2022/ND-CPwhich specifies trực tiếp bóng đá việt nam hôm nay fee collection rate as follows:

Registration Fee Rate by Percentage (%)

1. Houses, land: trực tiếp bóng đá việt nam hôm nay fee is 0.5%.

2. Hunting guns; guns used for training, and sports competitions: trực tiếp bóng đá việt nam hôm nay fee is 2%.

3. Watercraft, including barges, canoes, tugboats, push boats, submarines, and submersibles; boats, including yachts; aircraft: trực tiếp bóng đá việt nam hôm nay fee is 1%.

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Thus, trực tiếp bóng đá việt nam hôm nay current registration fee rate for apartment buildings is 0.5%.

What is trực tiếp bóng đá việt nam hôm nay formula for calculating trực tiếp bóng đá việt nam hôm nay registration fee when buying and selling an apartment in Vietnam?

Based on Article 6, Point c, Clause 1, Article 7 ofDecree 10/2022/ND-CPand Point b, Clause 1, Article 3 ofCircular 13/2022/TT-BTC, trực tiếp bóng đá việt nam hôm nay formula for calculating trực tiếp bóng đá việt nam hôm nay registration fee when buying and selling an apartment is as follows:

(1) In trực tiếp bóng đá việt nam hôm nay case where trực tiếp bóng đá việt nam hôm nay apartment price on trực tiếp bóng đá việt nam hôm nay sale contract is higher than trực tiếp bóng đá việt nam hôm nay price issued by trực tiếp bóng đá việt nam hôm nay People's Committee at trực tiếp bóng đá việt nam hôm nay provincial level (provinces and centrally run cities):

registration fee payable = 0.5% x Transfer price in trực tiếp bóng đá việt nam hôm nay contract

Example: Mr. A sells to Mr. B an apartment of 70m2 for 2 billion VND, trực tiếp bóng đá việt nam hôm nay registration fee Mr. B has to pay in this case is 10 million VND (0.5% x 2 billion VND).

(2) In trực tiếp bóng đá việt nam hôm nay case where trực tiếp bóng đá việt nam hôm nay apartment price on trực tiếp bóng đá việt nam hôm nay sale contract is lower than or equal to trực tiếp bóng đá việt nam hôm nay price issued by trực tiếp bóng đá việt nam hôm nay People's Committee at trực tiếp bóng đá việt nam hôm nay provincial level:

registration fee payable = 0.5% x Valuation for registration fee according to government price

In which, trực tiếp bóng đá việt nam hôm nay valuation for trực tiếp bóng đá việt nam hôm nay registration fee according to government price includes:

- Valuation for registration fee for trực tiếp bóng đá việt nam hôm nay apartment:

Value of trực tiếp bóng đá việt nam hôm nay apartment for trực tiếp bóng đá việt nam hôm nay registration fee (in VND) = Area x Price per m2 x Remaining quality percentage (if it is an old apartment)

- Valuation for registration fee for trực tiếp bóng đá việt nam hôm nay land part used for apartment construction allocated:

Valuation for trực tiếp bóng đá việt nam hôm nay registration fee = Land price in trực tiếp bóng đá việt nam hôm nay land price table issued by trực tiếp bóng đá việt nam hôm nay People's Committee at trực tiếp bóng đá việt nam hôm nay provincial level x Allocation coefficient

According to Clause 2, Article 4 ofDecree 53/2011/ND-CP, trực tiếp bóng đá việt nam hôm nay allocation coefficient is determined for each case as follows:

Example: Mr. C sells Mr. D a 70m2 apartment in a 20-story building, 70 m high, with a total floor area of 14,000 m2, trực tiếp bóng đá việt nam hôm nay building has been used for 7 years, trực tiếp bóng đá việt nam hôm nay land area used for construction is 700m2, trực tiếp bóng đá việt nam hôm nay total area of all apartments is 13,000m2, and trực tiếp bóng đá việt nam hôm nay apartment building shares 3 underground floors. trực tiếp bóng đá việt nam hôm nay apartment building is located on street X, Cau Giay District, Hanoi City.

When is trực tiếp bóng đá việt nam hôm nay deadline for paying registration fee for apartments?

According to Clause 2, Article 10 ofDecree 16/2020/ND-CPwhich provides trực tiếp bóng đá việt nam hôm nay deadline for paying trực tiếp bóng đá việt nam hôm nay registration fee specifically as follows:

Deadline for Filing Tax Declarations on Land, License Fees, Registration Fees, and Other Fees As Prescribed By trực tiếp bóng đá việt nam hôm nay Law on trực tiếp bóng đá việt nam hôm nay Management and Use of Public Assets

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2. Registration Fee

trực tiếp bóng đá việt nam hôm nay deadline for filing trực tiếp bóng đá việt nam hôm nay registration fee declaration is trực tiếp bóng đá việt nam hôm nay same as trực tiếp bóng đá việt nam hôm nay deadline for filing trực tiếp bóng đá việt nam hôm nay application for trực tiếp bóng đá việt nam hôm nay registration of ownership, trực tiếp bóng đá việt nam hôm nay usage rights of trực tiếp bóng đá việt nam hôm nay property with trực tiếp bóng đá việt nam hôm nay competent state management agency (including trực tiếp bóng đá việt nam hôm nay case processed via trực tiếp bóng đá việt nam hôm nay one-stop shop mechanism or directly submitted at trực tiếp bóng đá việt nam hôm nay tax authority).

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Thus, trực tiếp bóng đá việt nam hôm nay deadline for filing trực tiếp bóng đá việt nam hôm nay registration fee tax declaration for apartments will also be trực tiếp bóng đá việt nam hôm nay deadline for filing trực tiếp bóng đá việt nam hôm nay application for trực tiếp bóng đá việt nam hôm nay registration of ownership, usage rights of trực tiếp bóng đá việt nam hôm nay property, which is trực tiếp bóng đá việt nam hôm nay apartment, with trực tiếp bóng đá việt nam hôm nay competent state management agency (including cases carried out through trực tiếp bóng đá việt nam hôm nay interlinked one-stop mechanism or directly at trực tiếp bóng đá việt nam hôm nay tax authority).