Step 1: Notarize and authenticate the documents.
Households and individuals must notarize and authenticate when transferring or donating land use rights, according to the provisions of Point a, Clause 3, Article 27 of the 2024 Land Law.
Step 2: open personal income tax and registration fees.
According to regulations, when transferring or donating land use rights, people must fulfill their obligations to declare taxes and fees. In case the contract does not stipulate that the transferee pays tax on behalf of the transferee, within 10 working days from the effective date of the contract, the transferor must submit a tax declaration.
If the contract clearly states that the transferee fulfills the tax obligation on behalf of the transferee, within 30 days from the effective date of the contract, the buyer must complete the submission of the tax declaration. The registration fee is declared at the same time as the time of submitting the land change registration dossier.
Step 3: Register changes.
The application for transferring agricultural land ownership after notarization and certification will be submitted to the One-stop department or the Land Registration Office/Branch of the Land Registration Office where the land is located, or submitted online, by post if the locality applies.
Step 4: Receive and process the transfer file.
In case people submit the application at the One-stop department, the application will be received and transferred to the Land Registration Office for processing. If a request arises to re-determine the residential land area, the dossier will continue to be transferred to the competent Branch of the Land Registration Office.
After receiving the application, the Land Registration Office will forward the information to the tax authority to determine financial obligations. People pay according to the notice of the tax authority.
According to Clause 2, Article 22 of Circular 10/2024/TT-BTNMT, the time to carry out the procedure for transferring the red book for agricultural land shall not exceed 10 days, from the validity date of the dossier.
