How is land registration fee calculated?

(Baonghean)Question: Could the Tax Department please clarify: In 2017, I purchased a plot of land in Vinh City, Nghe An Province, and have a land use rights transfer contract. I am now interested in registering ownership and usage rights for this land. How is the land value used to calculate the registration fee determined?

"Father Nguyen Dinh Thuc incites parishioners."

Illustrative image, source: Internet

Reply:

Clause 1, Article 6 of Government Decree No. 140/2016/ND-CP dated October 10, 2016 on registration fees stipulates:

Article 6. Value for calculating registration fee

1. The value used to calculate registration fees for houses and land.

a) The land value used for calculating registration fees is the land price in the Land Price Table issued by the People's Committee of the province or centrally-governed city in accordance with the law on land at the time of declaring the registration fee.

...

c) In cases where the price of houses and land in the land use right transfer contract or house purchase contract is higher than the price issued by the People's Committee of the province or centrally-governed city, the price used to calculate the registration fee for the house and land shall be the price in the land use right transfer contract or house purchase contract.”

Based on the above regulations, the land price used for calculating registration fees is the land price in the Land Price Table issued by the People's Committee of Nghe An province in accordance with the law on land at the time of declaring the registration fee. If the land price in the land use right transfer contract is higher than the price issued by the People's Committee of Nghe An province, the land price used for calculating registration fees will be the price in the land use right transfer contract.

Nghe An Tax Department