What is trực tiếp bóng đá hôm nay euro registration fee rate for houses and land in Vietnam? Which entities are required to pay registration fees for houses and land?

What is trực tiếp bóng đá hôm nay euro registration fee rate for houses and land in Vietnam?

Under Article 8 ofDecree 10/2022/ND-CPregarding trực tiếp bóng đá hôm nay euro registration fee rates:

Registration fee rates (%)

1.Houses, land: 0,5%.

2.Hunting guns; guns used for training or sports: 2%

3.Ships, including barges, canoes, tugs, pushers, submarines, submersibles; boats, including yachts; aircraft: 1%

4.Motorcycles: 2%

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Thus,according to trực tiếp bóng đá hôm nay euro above regulation, trực tiếp bóng đá hôm nay euro registration fee rate for houses and land is 0.5%.

What is trực tiếp bóng đá hôm nay euro registration fee rate for houses and land in Vietnam? Which entities are required to pay registration fees for houses and land? (Image from trực tiếp bóng đá hôm nay euro Internet)

Which entities are required topayregistration fees for houses and land in Vietnam?

Under Article 4 ofDecree 10/2022/ND-CP, organizations or individuals in possession of a property subject to registration fees prescribed in Article 3 ofDecree 10/2022/ND-CP, which include:

-Houses, land.

-Hunting guns; guns used for training or sports.

-Ships in accordance with regulations of trực tiếp bóng đá hôm nay euro law on inland waterway transport and trực tiếp bóng đá hôm nay euro 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 trực tiếp bóng đá hôm nay euro property prescribed in Clauses 3, 4, 5, 6, and 7 of this Article, when replaced, subject to registration with competent state agencies.

These entitiesshall pay such fees to competent state agencies upon trực tiếp bóng đá hôm nay euro registration of ownership and/or use of such property, except for cases subject to exemption from registration fees in accordance with regulations prescribed in Article 10 ofDecree 126/2020/ND-CP.

Which authorities receive trực tiếp bóng đá hôm nay euro registration fee declaration dossiers for houses and land in Vietnam?

According to trực tiếp bóng đá hôm nay euro regulations at point e, clause 7, Article 11 ofDecree 126/2020/ND-CP:

Places for submitting tax declaration dossiers

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7. Submission of declarations of land-related taxes prescribed in Point c Clause 4 Article 45 of trực tiếp bóng đá hôm nay euro Law on Tax administration:

a) Non-agricultural land use tax:

a.1) Organizations, households and individuals shall submit tax declaration dossiers to trực tiếp bóng đá hôm nay euro single-window authorities or tax authorities (in case single-window authorities are not available) responsible for trực tiếp bóng đá hôm nay euro area where trực tiếp bóng đá hôm nay euro levied land is located.

a.2) Households and individuals shall submit consolidated tax declaration dossiers as follows:

If trực tiếp bóng đá hôm nay euro total area of trực tiếp bóng đá hôm nay euro land plots exceeds trực tiếp bóng đá hôm nay euro homestead land limit while none of trực tiếp bóng đá hôm nay euro separate land plot does, trực tiếp bóng đá hôm nay euro taxpayer may submit trực tiếp bóng đá hôm nay euro tax declaration dossier to trực tiếp bóng đá hôm nay euro tax authority of any area where these land plots are located.

In case trực tiếp bóng đá hôm nay euro taxpayer has LUR of multiple land plots in different districts of trực tiếp bóng đá hôm nay euro same province and only 01 of them exceeds trực tiếp bóng đá hôm nay euro homestead land limit, trực tiếp bóng đá hôm nay euro consolidated tax declaration dossier shall be submitted to trực tiếp bóng đá hôm nay euro tax authority of trực tiếp bóng đá hôm nay euro area where trực tiếp bóng đá hôm nay euro exceeding land plot is located.

In case trực tiếp bóng đá hôm nay euro taxpayer has LUR of multiple land plots in different districts of trực tiếp bóng đá hôm nay euro same province and only 01 of them exceeds trực tiếp bóng đá hôm nay euro homestead land limit, trực tiếp bóng đá hôm nay euro consolidated tax declaration dossier shall be submitted to trực tiếp bóng đá hôm nay euro tax authority of trực tiếp bóng đá hôm nay euro area where trực tiếp bóng đá hôm nay euro exceeding land plot is located.

b) Agriculture land levy: Tax declaration dossiers shall be submitted to trực tiếp bóng đá hôm nay euro People’s Committee of trực tiếp bóng đá hôm nay euro commune where trực tiếp bóng đá hôm nay euro land is located.

c) Land levy declaration dossiers shall be submitted in accordance with regulations on single-window system, except for trực tiếp bóng đá hôm nay euro cases specified in Clause 12 Article 13 of this Decree in which declaration dossiers are submitted to trực tiếp bóng đá hôm nay euro single-window authority responsible for trực tiếp bóng đá hôm nay euro area where trực tiếp bóng đá hôm nay euro land is located.

d) Declaration dossiers of land rents and water surface rents shall be submitted to trực tiếp bóng đá hôm nay euro single-window authorities or tax authorities (where a single-window authority is not available) responsible for trực tiếp bóng đá hôm nay euro area where trực tiếp bóng đá hôm nay euro land is located (except trực tiếp bóng đá hôm nay euro cases specified in Clause 12 Article 13 of this Decree).

dd) personal income tax from real estate transfer, receipt of real estate as inheritance or gifts:

dd.1) trực tiếp bóng đá hôm nay euro individual having income from real estate transfer shall submit trực tiếp bóng đá hôm nay euro tax declaration dossier to trực tiếp bóng đá hôm nay euro land authority responsible for trực tiếp bóng đá hôm nay euro area where trực tiếp bóng đá hôm nay euro real estate is located in accordance with single-window system regulations.

dd.2) trực tiếp bóng đá hôm nay euro individual having income from transfer, receipt of inheritance or gift that is housing, commercial housing, off-trực tiếp bóng đá hôm nay euro-plan construction, construction work, housing that has been transferred and put into use before issuance of trực tiếp bóng đá hôm nay euro certificate of land use right and ownership of property on land shall declare tax on real estate transfer if trực tiếp bóng đá hôm nay euro submitted tax declaration dossier already includes trực tiếp bóng đá hôm nay euro certificate; trực tiếp bóng đá hôm nay euro individual authorizing trực tiếp bóng đá hôm nay euro management of trực tiếp bóng đá hôm nay euro real estate shall be trực tiếp bóng đá hôm nay euro taxpayer and submit trực tiếp bóng đá hôm nay euro tax declaration dossier to trực tiếp bóng đá hôm nay euro tax authority responsible for trực tiếp bóng đá hôm nay euro area where trực tiếp bóng đá hôm nay euro real estate is located.

dd.3) Individuals having income from transfer, receipt of real estate as inheritance or gift overseas shall submit tax declaration dossiers to trực tiếp bóng đá hôm nay euro tax authorities of trực tiếp bóng đá hôm nay euro areas where they reside.

e) House/land registration fees: Organizations and individuals applying for registration of LUR and ownership of property on land (even if registration fee is exempted) shall submit registration fee declaration dossiers to trực tiếp bóng đá hôm nay euro single-window authorities of trực tiếp bóng đá hôm nay euro areas where trực tiếp bóng đá hôm nay euro house/land is located.

Thus,based on trực tiếp bóng đá hôm nay euro above regulation, trực tiếp bóng đá hôm nay euro registration fee declaration dossier for houses and land should be submitted to trực tiếp bóng đá hôm nay euro single-window authorities of trực tiếp bóng đá hôm nay euro areas where trực tiếp bóng đá hôm nay euro house/land is located.