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Dossier, Tax Declaration Procedures, and Fees for Transferring the Land Use Right Certificate (Red Book) – Latest Update

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Transfer of Red Book (Land Use Right Certificate), also known as transfer of land use rights and ownership of assets attached to land, is one of the most important and common legal transactions in Vietnam. This is the process of transferring ownership from the seller to the buyer or from the donor to the donee, ensuring legal validity for the new owner’s land use rights. However, to complete this process, the involved parties must fully fulfill their tax and fee obligations in accordance with the law. Below is a detailed guide on the dossier, tax declaration procedures, and fees for transferring a Red Book under the latest regulations, helping individuals easily carry out and comply with the law.

Latest Updated Conditions for Transfer of Red Book

Dossier, Tax Declaration Procedures, and Fees for Transferring the Land Use Right Certificate (Red Book) – Latest Update

Pursuant to Clause 1, Article 45 of the Land Law 2024, the transferor or donor of land use rights must satisfy the following conditions:

– Possession of a Land Use Right Certificate or Certificate of Residential Ownership and Land Use Rights or Certificate of Land Use Rights, Residential Ownership and Other Assets Attached to Land or Certificate of Land Use Rights and Ownership of Assets Attached to Land, except in cases of inheritance of land use rights, conversion of agricultural land during land consolidation and plot exchange, donation of land use rights to the State, residential communities, and cases prescribed in Clause 7, Article 124 and Point a, Clause 4, Article 127 of the Land Law 2024;
– The land is not subject to any disputes or, if disputed, the dispute has been resolved by the competent authority with a final and effective court judgment or arbitral award;
– The land use rights are not subject to seizure or other measures to secure enforcement of judgments under civil judgment enforcement law;
– The land is within the land use term;
– The land use rights are not subject to provisional emergency measures under the law.

Dossier and Documents for Transfer of Land and Housing (Red Book / Pink Book)

The dossier for transfer of land use rights includes:

  • Issued Red Book or Pink Book;
  • Declaration form for registration fee on land and housing (Form No. 1 under Decree 140/2016/NĐ-CP);
  • Personal income tax declaration form (Form No. 03/BĐS-TNCN under Circular 92/2015/TT-BTC);
  • Application for transfer of Red Book / Pink Book (Form No. 09/ĐK under Circular 24/2014/TT-BTNMT);
  • Documents proving eligibility for exemption from personal income tax and registration fee (if any);
  • Notarized or certified transfer/donation contract for residential ownership and assets attached to land.

Latest Updated Procedure for Transfer of Red Book

Dossier, Tax Declaration Procedures, and Fees for Transferring the Land Use Right Certificate (Red Book) – Latest Update

Step 1: Notarization or Certification of the Contract

Step 2: Declaration of Financial Obligations

  • Personal income tax: If the contract does not stipulate that the buyer pays tax on behalf of the seller, the seller must submit the tax declaration dossier no later than the 10th day from the effective date of the transfer contract. If the contract stipulates that the buyer pays tax on behalf of the seller, the tax declaration dossier must be submitted together with the land use right registration procedure (time of dossier submission for name transfer).
  • Registration fee: The declaration dossier must be submitted together with the land use right registration procedure (time of dossier submission for name transfer).
  • Dossier appraisal fee.

Step 3: Registration of Changes (Red Book Name Transfer Registration)

Preparation of dossier:
Pursuant to Article 29 of Decree 101/2024/NĐ-CP, the required components include:

  • Application for registration of changes using Form No. 11/ĐK.
  • Transfer or donation contract for land use rights.
  • Original issued Certificate.
  • Personal income tax declaration form using Form No. 03/BĐS-TNCN.
  • Documents proving eligibility for exemption from personal income tax and registration fee (if any).
  • Original registration fee declaration form using Form No. 01/LPTB.

If the transferor pays personal income tax themselves, the personal income tax declaration form is not required in the registration of changes dossier.

Submission of dossier:
– In the case of individuals or residential communities, the dossier may be submitted at:
– One-stop shop of the provincial People’s Committee.
– Land Registration Office.
– Branch of the Land Registration Office.
– In cases requiring re-determination of residential land area: Submit at the one-stop shop of the provincial People’s Committee.
– In the case of domestic organizations, religious organizations, foreign organizations with diplomatic functions, foreign-invested economic organizations, or foreign individuals/organizations: May submit at:
– One-stop shop of the provincial People’s Committee.
– Land Registration Office.
– In the case of overseas Vietnamese: May submit at:
– One-stop shop of the provincial People’s Committee.
– Land Registration Office.
– Branch of the Land Registration Office.

Receipt and processing:
Where the receiving authority is the one-stop shop: The dossier will be forwarded to the Land Registration Office.
Where re-determination of residential land area is required: The receiving authority will forward the dossier to the Branch of the Land Registration Office.
After receipt of the dossier, the land registration authority shall forward information to the tax authority to determine financial obligations.
The individual pays the amounts according to the tax authority’s notice.

Return of results
Processing time: Pursuant to Clause 2, Article 22 of Circular 10/2024/TT-BTNMT, the time limit for completing the name transfer procedure is not more than 10 working days from the date of receipt of a valid dossier.

Related articles:
Top-Rated Legal Consulting Services in Binh Tan District by Reputable Lawyers
Detailed Procedures for Filing and Resolving Land Disputes – Updated 2024

Taxes and Fees Payable When Transferring a Red Book

Registration Fee

Pursuant to Clause 1, Article 7 of Decree 10/2022/NĐ-CP, as guided by Clause 1, Article 3 of Circular 13/2022/TT-BTC, the registration fee rate for land and housing remains unchanged:

The registration fee rate for land and housing is currently 0.5%.

Accordingly, the method for calculating the registration fee payable remains as follows:

Registration fee payable = 0.5% × Registration fee calculation price

Specific formula:
When registering or issuing a Red Book / Pink Book

Registration fee payable = 0.5% × (Land price per m² in the provincial land price table × Area granted certificate)

Dossier Appraisal Fee

The dossier appraisal fee is prescribed by the People’s Council of each province or city under Circular 85/2019/TT-BTC; therefore, the amount varies among provinces and cities. This is a fee charged for appraisal of the dossier, examination of necessary and sufficient conditions for issuing a new Red Book in accordance with the law.

The dossier appraisal fee varies depending on the scale of the land plot area, the nature of the dossier, the purpose of land use, and the specific conditions of the locality.

Fee for Issuance of Certificate

The fee for issuance of the Certificate is a charge payable to the competent state authority for issuing a Red Book, including:

  • Issuance of Certificate of Land Use Rights, Residential Ownership and Assets Attached to Land.
  • Certification of registration of land changes.
  • Extraction of cadastral map.
  • Other cadastral documents and data.

Depending on the specific conditions and development policies of each locality, the fee rate may vary. In addition, the fee rate for households and individuals in urban districts, inner-city wards, and towns under provinces is higher than in other areas.

Notarization and Certification Fees

Pursuant to Article 4 of Circular 257/2016/TT-BTC, notarization fees for purchase, sale, or transfer transactions involving land and housing are determined based on the value of land use rights and related assets.

Specifically, the notarization fee rates for purchase, sale, or transfer contracts involving land and housing are calculated based on the value of the contract. These rates are clearly prescribed in Circular 257/2016/TT-BTC and apply to both Notary Offices and Notary Publics:

Value of Assets or Contract / Transaction Value Fee Rate
Under 50 million VND 50,000 VND
From 50 – 100 million VND 100,000 VND
Over 100 million – 01 billion VND 0.1% of the asset/contract/transaction value.
Over 01 – 03 billion VND 01 million VND + 0.06% of the asset/contract/transaction value exceeding 01 billion VND.
Over 03 – 05 billion VND 2.2 million VND + 0.05% of the asset/contract/transaction value exceeding 03 billion VND.
Over 05 – 10 billion VND 3.2 million VND + 0.04% of the asset/contract/transaction value exceeding 05 billion VND.
Over 10 – 100 billion VND 5.2 million VND + 0.03% of the asset/contract/transaction value exceeding 10 billion VND.
Over 100 billion VND 32.2 million VND + 0.02% of the asset/contract/transaction value exceeding 100 billion VND, but not exceeding the maximum fee of 70 million VND per case.

Notes:

  • If the value of land use rights or attached assets is lower than the state-prescribed price, the notarization fee will be calculated based on the state price at the time of notarization.
  • Notarization fee calculation formula: [Land area, quantity of assets] × [Land price, asset price prescribed by the State agency].
  • Notarization fees include value-added tax (VAT) under the Value-Added Tax Law 2008 and guiding documents.

Personal Income Tax

The tax rate for land and housing purchase and sale transactions is 2% on the purchase, sale, or lease-back price. Specific calculation formula:

Personal income tax payable = Transfer price × Tax rate 2%

In cases of co-ownership by multiple persons, the tax obligation is determined separately for each taxpayer according to the proportion of immovable property ownership.

Related articles:
5 Steps to Resolve Disputes over Land Use Rights Transfer Contracts
Latest Updated Costs for Engaging Lawyers to File Lawsuits in Ho Chi Minh City

Is There a Penalty for Not Transferring the Red Book?

Pursuant to Article 16 of Decree 123/2024/NĐ-CP, failure to register changes upon transfer or donation of land use rights is subject to administrative penalties as follows:

– Fine from 1,000,000 VND to 2,000,000 VND for failure to register land for the first time under Points a, b, and c, Clause 1, Article 132 of the Land Law.
– Fine from 2,000,000 VND to 3,000,000 VND for failure to register changes in land under Points a, b, i, k, l, m, and q, Clause 1, Article 133 of the Land Law.
– Remedial measures:
Mandatory registration of land in accordance with regulations.

Support Services for Consultation on Transfer of Red Book at BKC Law

BKC Law provides comprehensive legal consultation and support services for the transfer of Red Book, ensuring the process is carried out promptly, accurately, and cost-effectively. We are committed to accompanying clients from dossier preparation, submission of procedures at state agencies, to completion and receipt of results.

Services include:

  • Legal verification of the Red Book and consultation on related issues.
  • Guidance on preparing all necessary documents.
  • Drafting and completion of the transfer dossier.
  • Representation of clients in submission and follow-up of dossier processing progress.
  • Consultation and resolution of any arising issues (if any).

To receive free legal consultation at BKC Law, please contact our lawyers using the following information:

Telephone: 0901 3333 41
Email: info@bkclaw.vn
Branch in District 1: 9th Floor, Diamond Plaza Building, 34 Le Duan Street, District 1, Ho Chi Minh City
Branch in Binh Tan: 41 Ten Lua Street, Binh Tan District, Ho Chi Minh City

Related articles:
How Much Does It Cost to Hire a Lawyer for Land Disputes?
Law Firm Providing Online and In-Person Land Law Consultation in Ho Chi Minh City

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