Registration fee is not a strange issue. Currently, according to the provisions of law, there are many cases where registration fee is exempted for different subjects. Real estate is also an object exempt from registration fees according to regulations. So, in what cases are real estate exempt from registration fees? Vo Consultants will clarify the above issues below the following article.

Pursuant to the provisions of Article 10 of Decree 10/2022/ND-CP specifying the cases of registration fee exemption detailed by the Ministry of Finance, in which the case of housing and land has a total of 19 schools. registration fee exemption, including:

1. Houses and land are the headquarters of diplomatic missions, consular offices, representative offices of international organizations under the United Nations system, and houses of heads of diplomatic missions. consular offices, representative offices of international organizations under the United Nations system in Vietnam.

2. Land allocated or leased by the State in the form of one-off payment of land rental for the entire lease period and used for the following purposes:

Use for public purposes in accordance with the law on land

Exploration, exploitation of minerals, scientific research under license or certification of competent state agencies.

3. Investment in construction of infrastructure (regardless of whether land is inside or outside industrial parks or export processing zones), investment in construction of houses for transfer, including cases where organizations and individuals receive the transfer for transfer purposes. continue to invest in building infrastructure, invest in building houses for transfer. In these cases, if registering the land use right or the right to use it for lease or use, the registration fee must be paid.

4. Land allocated, leased or recognized by the State for use for the purpose of agricultural production, forestry, aquaculture, or salt production.

5. Agricultural land for conversion of use rights between households and individuals in the same commune, ward or township to facilitate agricultural production in accordance with the Land Law

6. Agricultural land is reclaimed by households and individuals by themselves in accordance with the land use planning, which has been granted a certificate of land use right by a competent state agency.

7. Land leased from the State in the form of annual land rental payment or leased from organizations or individuals that already have the lawful land use rights.

8. Houses and land used for public purposes by religious organizations or religious establishments recognized or permitted to operate by the State.

(This Clause is amended and supplemented in Clause 2, Article 5 of Circular 13/2022/TT-BTC effective from March 1, 2022: “2. Houses and land used for community purposes by organizations Religious and belief establishments exempt from registration fees as prescribed in Clause 8, Article 10 of Decree No. 10/2022/ND-CP are houses on land as prescribed in Articles 159 and 160 of the Land Law, which is owned by the State. recognized or authorized to operate, including:
a) Land with works being pagodas, churches, chapels, holy houses, sanctuaries, Buddhist recitation halls, monasteries, religious training schools, headquarters of religious organizations, other religious establishments; spear;
b) Land with construction works is communal house, temple, shrine, am.”

9. Land for cemeteries and graveyards

10. House, land received inheritance or gift between: Husband and wife; a father to, a mother with a biological child; adoptive father, adoptive mother with adopted child; father-in-law, mother-in-law with daughter-in-law; father-in-law, mother-in-law with son-in-law; paternal grandfather, grandmother with grandchildren; grandfather, grandmother with grandchildren; Brothers, sisters and brothers are now granted certificates of land use rights and ownership of houses and other land-attached assets by a competent state agency.

11. Houses of households and individuals created through the form of separate housing development in accordance with the provisions of the Law on Housing.

12. House, land, special property, special-use property, property in service of specialized management in service of national defense and security

(This Clause is amended and supplemented in Clause 3, Article 5 of Circular 13/2022/TT/BTC: “Registration fee exemption shall comply with Article 10 of Decree No. 10/2022/ND-CP. The detailed regulations are as follows:… 3. Houses, land, special properties, special-use properties, and properties in service of specialized management in service of national defense and security are exempt from registration fees as prescribed. in Clause 13, Article 10 of Decree No. 10/2022/ND-CP, including: a) Types of houses and land exclusively used for national defense and security as prescribed by law; b) Ships, boats, cars, motorbikes on the list of special assets or special-use assets, properties in service of specialized management in service of national defense and security as prescribed by law approved by the Ministry of National Defense. Department, the Ministry of Public Security or an authorized unit of the Ministry of National Defense, the competent agency of the Ministry of Public Security shall issue the vehicle registration certificate.”

13. Houses and land belonging to public property used as headquarters of state agencies, people’s armed forces units, public non-business units, political organizations, socio-political organizations, and organizations socio-political-professional organization, social organization, socio-professional organization.

14. Houses and land shall be compensated and resettled (including houses and land purchased with compensation and support money) when the State recovers houses and land in accordance with law. The registration fee exemption specified in this Clause shall apply to subjects whose houses and land have been recovered.

(This is amended and supplemented in Clause 4, Article 5 of Circular 13/2022/TT-BTC: “4. Houses and land with compensation and resettlement (including houses and land purchased with money are compensated and supported). support and resettlement; including on-site resettlement) are exempt from registration fees as prescribed in Clause 15, Article 10 of Decree No. 10/2022/ND-CP when the State recovers houses and land according to regulations. of the law that organizations, households and individuals whose houses and land have been recovered have paid registration fees for the recovered houses and land (or are not required to pay, or are exempt from registration fees or have deducted the registration fee). registration fee must be paid when calculating compensation for recovered houses and land in accordance with law.

15. Houses of gratitude, houses of great solidarity, houses supported by humanitarian nature, including land attached to the house, are registered to own and use the name of the recipient.

16. Houses and residential land of poor households; houses and residential land of ethnic minorities in communes, wards and townships in disadvantaged areas, the Central Highlands; houses and residential land of households and individuals in communes under the socio-economic development program in extremely difficult communes, mountainous, remote and isolated areas.

This is amended and supplemented in Clause 6, Article 5 of Circular 13/2022/TT-BTC: “9. Housing and residential land of poor households; houses and residential land of ethnic minorities in communes, wards and townships in disadvantaged areas, the Central Highlands; Houses and residential land of households and individuals in communes under the Socio-economic Development Program in extremely difficult communes, mountainous, remote and isolated areas are exempt from paying registration fees as prescribed. in Clause 26, Article 10 of Decree No. 10/2022/ND-CP. In there:

a) Poor household is a household that at the time of declaration and payment of registration fee has a certificate of being poor, issued by a competent authority or issued by the People’s Committee of the commune, ward or township (commune level). The place of residence is certified as a poor household according to the regulations on the poverty line of the Prime Minister and guiding documents.

b) Households and individuals of ethnic minorities are individuals and households in which the spouses or both spouses are ethnic minorities.

c) Difficult areas are determined according to decisions of the Prime Minister promulgating the list of administrative units in difficult areas.

17. Houses and land of establishments carrying out socialization in the fields of education – training and vocational training; medical; culture; sports; environment in accordance with the law on registration of land use rights and house ownership for these activities.

This is amended in Clause 11 Article 5 of Circular 13/2022/TT-BTC: “11. Houses and land of establishments carrying out socialization in the fields of education – training and vocational training; medical; culture; sports; Environmental registration according to the provisions of the law on registration of land use rights and house ownership in service of these activities shall be exempted from paying registration fees as prescribed in Clause 28, Article 10 of Decree No. 10/2022/ND- CP.

Establishments performing socialization in the fields of education, vocational training, health care, culture, sports and environment exempt from registration fees specified in this Clause must satisfy regulations on scale and criteria. standards according to the Prime Minister’s Decision and guiding documents.”

18. Houses and land of non-public establishments that register land use rights and house ownership rights in service of activities in the field of education and training; medical; culture; sports; science and technology; environment; society; population, family, protection and care of children according to the provisions of law; except for the case specified in Clause 28 of this Article.

This is amended and supplemented in Clause 12, Article 5 of Circular 13/2022/TT-BTC: “12. Houses and land of non-public establishments that register land use rights and house ownership rights in service of activities in the field of education and training; medical; culture; sports; science and technology; environment; society; population, family, child protection and care according to the provisions of law, are exempted from paying registration fee according to the provisions of Clause 29, Article 10 of Decree No. 10/2022/ND-CP; except for the case exempted under Clause 11 of this Article.
Non-public institutions operating in the field of education and training; medical; culture; sports; science and technology; environment; society; The population, family, child protection and care that are exempt from registration fees as prescribed in this Clause must meet the regulations on scale and criteria under the Prime Minister’s Decision and guiding documents. implementation guide.”

19. Houses and land of science and technology enterprises shall register land use rights and house ownership rights in accordance with law.

Above is the share of a lawyer at Vo Consultants on the issue of “Registration fee exemption cases”. For each specific case, please contact Vo Consultants for detailed advice.

Phone number for consultation: 0909 865 891 – 0901 476 391

Email address: hello@voconsultants.vn

Website: https://voconsultants.vn

Office address: 8th floor, Callary Building, 123 Ly Chinh Thang, Vo Thi Sau Ward, District 3, Ho Chi Minh City.

Best regards./.