The Circular has annulled the regulation on the price at which registration fee for resettlement real property is calculated.
Such annulment is to make it consistent with the regulation on waiver of registration fee for resettlement real property at the point b of clause 3 of Article 1 in the Decree No. 20/2019/ND-CP dated February 21, 2019.
The Circular prescribes that, if an individual or organization has managed to pay registration fee (or has not been required to pay, has been entitled to exemption or deduction from registration fee, etc.) for their real property to be expropriated by the state, such registration fee will be waived.
In addition, there are several cases in which the registration fee is waived as follows:
- Land that the state allocates or rents in the form of one-off payment of land rentals for the entire period of renting and use for investment in construction of infrastructure or houses for disposition purposes.
This also includes the case in which an organization or individual receives the transferred real property to continue to invest in construction of infrastructure or houses for disposition purposes.
- Fire trucks, ambulances, X-ray screening trucks, emergency response vehicles, garbage truck, water trucks, street cleaning trucks, sewage or dust vacuum trucks, etc.
The Circular No. 20/2019/TT-BTC enters into force on June 1, 2019.
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