According to the Circular, the land price subject to registration fee shall be determined as follows:
Value of land subject to registration fee (dong) = Land area subject to registration fee (m2) x Price of one square meter of land (dong/m2) in the Land Price List issued by the People's Committee of the province or central-affiliated city
Where:
+ The land area subject to registration fee is all the area of a land plot under the right to ownership, right of enjoyment of the organization, household or individual according to “Information sheet for determining land-related financial obligations”.
+ The price of one square meter of land in the Land Price List issued by the People's Committee of the province or central-affiliated city (hereinafter referred to as "the provincial People's Committee) shall be determined according to regulations of law on land in effect upon the declaration of registration fees.
In addition, if land price specified in the land use right transfer contract has a is different from the price imposed by the provincial People’s Committee, the land price subject to registration fee shall be determined specified as follows:
- If the land price prescribed in the land use right transfer contract is higher: the land price is the price specified in the land use right transfer contract.
- If land price specified in the land use right transfer contract is lower: the land price is the price imposed by the provincial People’s Committee in accordance with regulations of law on land in effect upon the declaration of registration fees.
(Circular No. 13/2022/TT-BTC no longer contains regulations on a state-owned land with housing that are sold to their current lessees and land assigned by the state auction or bidding).
Circular No. 13/2022/TT-BTC comes into force from March 01, 2022 and annuls Circular No. 301/2016/TT-BTC dated November 15, 2016 and Circular No. 20/2019/TT-BTC dated April 09, 2019.
>> CLICK HERE TO READ THE ARTICLE IN VIETNAMESE
1,377
| Địa chỉ: | 17 Nguyễn Gia Thiều, P. Võ Thị Sáu, Q.3, TP.HCM |
| Điện thoại: | (028) 3930 3279 (06 lines) |
| E-mail: | info@ThuVienPhapLuat.vn |
(028) 3930 3279
Hỗ trợ trực tuyến
0906 22 99 66
