Mr. T.T in Bac Ninh said that his parents had a plot of land that had not been granted a red book, and had given it to him and his wife, which was determined by a court verdict with legal effect.
Now that Mr. Tung's parents have passed away, he has completed the procedures to request a red book in his name. However, the tax authority required him to pay the registration fee, citing that it was only exempted in cases where parents already had a red book.
Mr. T asked, does the regulation on exemption of registration fees for gifts between parents and children stipulate that parents must have a red book? In the case of a land plot that has not been granted a red book like his, are you exempt from registration fees or not?
On this issue, Bac Ninh Provincial Tax Department has the following opinion:
Clause 10, Article 10 of Decree No. 10/2022/ND-CP stipulates the exemption of registration fees as follows:
The house or land received by inheritance or is a gift between: Husband and wife; biological father, biological mother and child; adoptive father, adoptive mother and child; father-in-law, mother-in-law and daughter-in-law; father-in-law, mother-in-law and son-in-law; grandfather, grandmother and grandchild; paternal grandfather, maternal grandmother and grandchild; brothers, sisters and siblings are now granted certificates of land use rights, house ownership rights and other assets attached to the land by a competent state agency.
Clause 1, Article 106 of the 2003 Land Law stipulates:
Land users are allowed to exercise the rights to convert, transfer, lease, inherit, donate land use rights; mortgage, guarantee, contribute capital using land use rights as prescribed in Clause 2, Article 110; Clause 2, Clause 3, Article 112; Clauses 2, 3, 4, 5, 6, 7 and 8, Article 113; Clause 2, Article 115; Point b, Clause 1, Points b, c, d, dd and e, Clause 3, Article 119; Point b, Clause 1, Point b and Point c, Clause 2, Article 120 of this Law when the following conditions are met:
Have a Land Use Rights Certificate.
The land is not in dispute.
Land use rights are not subject to seizure to ensure enforcement of judgments.
Within the land use term.
Clause 1, Article 188 of the 2013 Land Law stipulates:
"Land users are allowed to exercise the rights to convert, transfer, lease, sublease, inherit, donate, mortgage land use rights; contribute capital using land use rights when the following conditions are met:
Having a Certificate, except for the cases specified in Clause 3, Article 186 and the cases of inheritance specified in Clause 1, Article 168 of this Law:
Land is not in dispute:
Land use rights are not subject to seizure to ensure enforcement of judgments.
Within the land use term.
Clause 1, Article 45 of the 2024 Land Law stipulates:
Land users are allowed to exercise the rights to convert, transfer, lease, sublease, inherit, donate land use rights; mortgage, contribute capital using land use rights when meeting the following conditions:
Having a Certificate of land use rights or a Certificate of house ownership rights and land use rights or a Certificate of land use rights, house ownership rights and other assets attached to land or a Certificate of land use rights and ownership rights of assets attached to land, except for cases of inheritance of land use rights, conversion of agricultural land when consolidating land, exchanging plots, donating land use rights to the State, communities and cases specified in Clause 7, Article 124 and Point a, Clause 4, Article 127 of this Law.
Land without disputes or disputes that have been resolved by competent state agencies, judgments, decisions of the Court, decisions or judgments of the Arbitration that have come into legal effect.
Land use rights are not subject to seizure or other measures to ensure enforcement of judgments according to the provisions of the law on civil judgment enforcement.
Within the land use term.
Land use rights are not subject to temporary emergency measures as prescribed by law.
According to the above regulations, the law stipulates the conditions for determining the right to donate land use rights, which must meet the conditions for having a Certificate of Land Use Rights.
According to Mr. T, his case was given land use rights by his father (mother) (according to the Court's Judgment), a plot of land that had not been granted a red book, so it did not meet the conditions for giving land use rights according to the provisions of the law on land.
Therefore, the tax authority does not have a basis to determine the exemption of registration fees as prescribed in Decree No. 10/2022/ND-CP dated January 15, 2022 of the Government.
