To complete the transfer of ownership, the parties must go through the following stages:
- Notarize or certify the contract.
- Declare personal income tax and registration fees.
- Registering changes (the tax and fee declaration is made at the same time as the registration of changes if the transferee pays the tax on behalf of the transferor).
Step 1. Notarization or certification of the contract
Step 2. Declaring financial obligations

Step 3. Procedures for registering changes (registering transfer of books)
(1) Documents to prepare:
Section II.1 B, Part V, Appendix 1 of Decree 151/2025/ND-CP effective from July 1, 2025 stipulates that the registration of changes includes:
- Application for registration of changes in land and assets attached to land according to Form No. 18 issued with Decree 151.
- issued certificate.
- One of the types of documents related to the content of changes in land and assets attached to land in each specific case.
- Documents on representation according to the provisions of civil law in cases of carrying out procedures for registration of land and assets attached to land through representatives.
(2) Where to submit the application:
- In case of individuals or communities, they can choose to submit the application at:
+ One-stop Department;
+ Land registration office;
+ Branch of the Land Registration Office.
According to Article 5 of Decree 151, the Chairman of the People's Committee at the commune level has the authority to register changes in land and assets attached to land.
Clause 2, Article 16 of Decree 151 stipulates that the branch of the Land Registration Office is located at commune-level administrative units or inter-commune and ward areas decided by the Provincial People's Committee.
(3) Receiving documents, handling
The dossier receiving agency shall:
- Check the completeness of the dossier components and issue a dossier receipt and schedule a return of results.
In case the documents are not complete, the documents must be returned with the Supplement and Complete Application Form so that the applicant can register to complete and supplement according to regulations.
The dossier receipt and appointment to return results and the Request for supplementation and completion of documents shall comply with the form prescribed in the Government's Decree regulating the implementation of the one-stop, one-stop mechanism in handling administrative procedures;
- In case the dossier receiving agency is the One-stop Department, the dossier shall be transferred to the Land Registration Office.
In case of re-determination of residential land area according to the provisions of Clause 6, Article 141 of the Land Law, the dossier receiving agency shall transfer the dossier to the competent land management agency at the commune level.
(Based on Section VI C, Part V, Appendix I of Decree 151/2025)
(4) Return the result
The time for carrying out procedures for registration of land changes in cases of sale, inheritance, donation or capital contribution in assets attached to land leased by the State for annual land rent collection is not more than 08 working days, not including the time for determining land prices and signing land lease contracts.
Pursuant to Section II A, Part V, Appendix I of Decree 151/2025.