What are cases lịch trực tiếp bóng đá hôm nay exemption from registration fees for houses and lands in Vietnam?

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1. Cases lịch trực tiếp bóng đá hôm nay exemption from registration fees in Vietnam

Previously, real estate was a type lịch trực tiếp bóng đá hôm nay property subject to registration fees. However, from March 1, 2022, whenNghị định 10/2022/NĐ-CPtakes effect, the following cases  will be exempted from registration fees as prescribed in Article 10 lịch trực tiếp bóng đá hôm nay Decree 10, specifically:

- Houses and land at which diplomatic missions, consular offices, representative agencies lịch trực tiếp bóng đá hôm nay United Nations’ international organizations, or residence lịch trực tiếp bóng đá hôm nay heads thereof is located.

According to the guidance in Clause 1, Article 5 lịch trực tiếp bóng đá hôm nay Circular 13/2022/TT-BTC, the headquarters lịch trực tiếp bóng đá hôm nay diplomatic missions, consular offices, which are buildings or parts lịch trực tiếp bóng đá hôm nay buildings and the land attached to them that are used for the official purposes lịch trực tiếp bóng đá hôm nay a diplomatic mission (including the house and the land attached to the residence lịch trực tiếp bóng đá hôm nay the head lịch trực tiếp bóng đá hôm nay the agency).

- 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:

+ Public purposes as prescribed by the law on land.

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

+ Investment in construction lịch trực tiếp bóng đá hôm nay infrastructure (regardless lịch trực tiếp bóng đá hôm nay whether the land is within or outside an industrial zone or export processing zone), investment in construction lịch trực tiếp bóng đá hôm nay housing for transfer, including the case in which the transferee continues construction lịch trực tiếp bóng đá hôm nay 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.

- Land allotted, leased or endorsed by the government for production activities in the fields lịch trực tiếp bóng đá hôm nay agriculture, forestry, aquaculture and salt making.

- 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.

- Undisputed agricultural land on which the right lịch trực tiếp bóng đá hôm nay 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.

- Land leased by the state on annual fee basis or rented from the holder lịch trực tiếp bóng đá hôm nay legitimate right to use the land.

- Houses and land for public used by religious organizations accepted by the state or licensed for operation.

According to the guidance in Clause 2, Article 5 lịch trực tiếp bóng đá hôm nayThông tư 13/2022/TT-BTC, housing and land used by religious organizationss recognized and permitted by the State to operate, include:

+ Land with works being pagodas, churches, chapels, holy houses, cathedrals, Buddhist recitation halls, monasteries, religious training schools, headquarters lịch trực tiếp bóng đá hôm nay religious organizations, and other religious establishments .

+ Land with constructions is communal house, temple, shrine, am.

- Cemetery land.

- 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 lịch trực tiếp bóng đá hôm nay housing and property on land.

- Residential housing that households or persons have acquired through individual housing development

- Houses, land, peculiar property, or specialized property for national defense and security., including:

+ Types lịch trực tiếp bóng đá hôm nay houses and land exclusively used for national defense and security as prescribed by law;

+ Ships, boats, cars, motorbikes on the list lịch trực tiếp bóng đá hôm nay special assets or special-use assets, properties in service lịch trực tiếp bóng đá hôm nay specialized management in service lịch trực tiếp bóng đá hôm nay national defense and security as prescribed by law approved by the Ministry lịch trực tiếp bóng đá hôm nay National Defense, the Ministry lịch trực tiếp bóng đá hôm nay Public Security or an authorized unit lịch trực tiếp bóng đá hôm nay the Ministry lịch trực tiếp bóng đá hôm nay National Defense or a competent agency lịch trực tiếp bóng đá hôm nay the Ministry lịch trực tiếp bóng đá hôm nay Public Security shall issue a vehicle registration certificate.

- State-owned houses, land used as the office lịch trực tiếp bóng đá hôm nay government agencies, people's armed forces, public service providers, political organizations, socio-political organizations, social - vocational organizations.

- Houses and land being compensation or serving relocation (including those purchased with compensation money or assistance) upon the expropriation by the State lịch trực tiếp bóng đá hôm nay houses or land in accordance with regulations lịch trực tiếp bóng đá hôm nay law.

- Donatories apply for registration lịch trực tiếp bóng đá hôm nay ownership lịch trực tiếp bóng đá hôm nay houses lịch trực tiếp bóng đá hôm nay gratitude, philanthropic housing, or humane subsidized houses and lịch trực tiếp bóng đá hôm nay land use right thereof.

- Factories; warehouses, dining halls and car parking facilities lịch trực tiếp bóng đá hôm nay businesses. The factories prescribed in this Clause are defined in accordance with regulations lịch trực tiếp bóng đá hôm nay law on classification lịch trực tiếp bóng đá hôm nay construction works.

- Housing, residential land lịch trực tiếp bóng đá hôm nay poor households; housing, residential land lịch trực tiếp bóng đá hôm nay minority ethnic people in communes, wards and towns in disadvantaged areas or Central Highlands; housing, residential land lịch trực tiếp bóng đá hôm nay households and individuals in communes covered by socio-economic development programs for harshly disadvantaged communes, mountainous and remote regions.

- Houses and land lịch trực tiếp bóng đá hôm nay establishments carrying out socialization in the fields lịch trực tiếp bóng đá hôm nay education - training and vocational training; medical; culture; sports; environment in accordance with the law on registration lịch trực tiếp bóng đá hôm nay land use rights and house ownership for these activities. However, these establishments must meet the regulations on scale and standards according to the Prime Minister's Decision and guiding documents.

- 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. However, these facilities must meet the regulations on scale and standards according to the Prime Minister's Decision and guiding documents.

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

2. House and land registration fee in Vietnam 2023

According to the provisions lịch trực tiếp bóng đá hôm nayNghị định 10/2022/NĐ-CP, the calculation lịch trực tiếp bóng đá hôm nay land registration fee in 2023 is as follows:

Registration fee payable = Registration fee calculation price for real estate x Registration fee rate (%)

In there:

- Base price for houses and land:

+ The base price for land is the price on the Land Price List promulgated by the People's Committee lịch trực tiếp bóng đá hôm nay the province or centrally affiliated city in accordance with regulations lịch trực tiếp bóng đá hôm nay the law on land in effect upon the declaration lịch trực tiếp bóng đá hôm nay registration fees.

+ If land is leased out by the state and a lump sum land rent is payable for the entire lease term but the lease term is shorter than the term lịch trực tiếp bóng đá hôm nay the type lịch trực tiếp bóng đá hôm nay land prescribed in the Land Price List promulgated by the People's Committee lịch trực tiếp bóng đá hôm nay the province or centrally affiliated city, the land price lịch trực tiếp bóng đá hôm nay the lease term for registration fee calculation is determined as follows:

Land price lịch trực tiếp bóng đá hôm nay the lease term for registration fee calculation =  (Land price in the Land Price List/70 years) x Lease term

The base price for houses is the price imposed by the People's Committee lịch trực tiếp bóng đá hôm nay the province or centrally affiliated city in accordance with regulations lịch trực tiếp bóng đá hôm nay the law on construction in effect upon the declaration lịch trực tiếp bóng đá hôm nay registration fees.

(*) Base price for houses and land in special cases:

+ The base price for a state-owned house sold to its current lessee in accordance with regulations lịch trực tiếp bóng đá hôm nay law on sale lịch trực tiếp bóng đá hôm nay state-owned houses, including the land thereunder, is the actual selling price pursuant to a decision lịch trực tiếp bóng đá hôm nay the People's Committee lịch trực tiếp bóng đá hôm nay the province or centrally affiliated city.

+ The base price for a house or land purchased at an auction or bidding in accordance with regulations lịch trực tiếp bóng đá hôm nay laws on auctions and bidding is the actual hammer price or winning bid specified in the sales invoice or receipt in accordance with the law or the hammer price or winning bid according to the auction or bidding winning document, or the document approving the result lịch trực tiếp bóng đá hôm nay the auction, bidding (if any) lịch trực tiếp bóng đá hôm nay competent state agencies.

+ The base price for a tenement or an apartment building includes its allocated land value. The allocated land value is determined by the land price in the Land Price List issued by the People’s Committee lịch trực tiếp bóng đá hôm nay the province or centrally affiliated city multiplied by the allocation coefficient. The allocation coefficient is determined in accordance with regulations lịch trực tiếp bóng đá hôm nayNghị định 53/2011/NĐ-CPdated July 1, 2011 lịch trực tiếp bóng đá hôm nay the Government on detailing and providing guidelines for the implementation lịch trực tiếp bóng đá hôm nay a number lịch trực tiếp bóng đá hôm nay articles lịch trực tiếp bóng đá hôm nay the Law on Non-agriculture Land Use Tax and amendment or replacement documents (if any).

- If the price lịch trực tiếp bóng đá hôm nay a house or land in the contract for transfer lịch trực tiếp bóng đá hôm nay the land use right or for purchase and sale lịch trực tiếp bóng đá hôm nay the house is higher than the price imposed by the People's Committee lịch trực tiếp bóng đá hôm nay the province or centrally affiliated city, the base price is the price specified in such contract.

- Registration fee rate (%):

The registration fee for real estate is 0.5%.

Best regard!

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