Based on point i, clause 4, Article 8 of Decree 126/2020/ND-CP, there are specific regulations on tax types declared by month, quarter, year, declared by each tax obligation arising and tax finalization declaration as follows:
Article 8. Tax types declared by month, declared by quarter, declared by year, declared by each time tax obligations arise and declared for tax finalization
4. Other types of taxes and revenues under the State budget declared according to each occurrence, including:
i) Registration fee (including cases eligible for exemption from registration fee according to the provisions of law on registration fee).
Recently, the Government issued Decree 373/2025/ND-CP, so from February 14, 2026, the dossier for declaration of house and land registration fee exemption includes the following documents:
- Declaration of registration fee (applied to houses and land) according to form 01/LPTB.
- Copies of documents proving assets (or asset owners) eligible for registration fee exemption (if any), except for submitting originals as prescribed by the Ministry of Finance.
- Copy of documents proving that the house and land have legal origin according to the provisions of law.
- Copy of legal documents according to the provisions of law on the transfer of assets signed between the asset handover party and the asset receiving party.
Accordingly, from February 14, 2026, even if houses and land are eligible for registration fee exemption, the depositor still has to complete the procedures for declaration of registration fee according to the new regulations. Preparing correct and complete dossiers is not only a mandatory legal obligation but also helps tax authorities have a basis to clearly identify the objects of exemption, limit the occurrence of errors, and prolong the time for resolving administrative procedures on houses and land.
