Proposal to exempt registration fees for resettled houses and land
The Ministry of Finance is proposing to add regulations to exempt registration fees (LPTB) for some types of houses and land, including resettlement houses and land.
In the draft Decree amending and supplementing a number of articles of Decree No. 140/2016/ND-CP on registration fees, the Ministry of Finance proposed exempting registration fees for some types of houses and land.
According to the Ministry of Finance, Articles 83 and 86 of the 2013 Land Law stipulate: "When the State recovers land, in addition to compensation according to regulations, land users shall also be considered for support by the State, including resettlement support in cases where residential land is recovered and the residence must be relocated. In cases where people whose land is recovered are arranged for resettlement but the compensation and support money is not enough to buy a minimum resettlement quota, the State shall support enough money to buy a minimum resettlement quota."
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Decree No. 140/2016/ND-CP on registration fees stipulates exemption of registration fees for: “Compensated houses and land (including houses and land purchased with compensation and support money) when the State reclaims houses and land according to the provisions of law”.
According to Circular No. 301/2016/TT-BTC of the Ministry of Finance, "The price for calculating land use tax for resettlement houses and land is the price of houses and land approved by competent authorities, which has been balanced and offset between the compensation price at the place where the house and land is recovered and the price of houses and land at the resettlement place. Thus, the land use tax for resettlement houses and land is only calculated on the difference between the value of houses and land at the resettlement place and the compensation value of houses and land at the recovered place".
Therefore, to ensure consistency with the provisions of the land law on compensation and support when the State recovers land and the LPTB law on exemption from LPTB for cases of compensated houses and land, the Ministry of Finance proposes to supplement the provisions on exemption from LPTB for cases of resettlement houses and land.
In addition, Decree No. 140 stipulates exemption from registration fees for land allocated or leased for investment in infrastructure construction or investment in housing construction for transfer. In these cases, when registering ownership and usage rights with competent state agencies for lease or self-use, organizations and individuals to whom the State allocates or leases land must pay registration fees.
In case an organization or individual receives a transfer to continue investing in the construction of infrastructure or building a house for transfer, they are exempted from paying the registration fee (the exemption from paying the registration fee is only applicable in cases where the organization or individual registers the right to use or own the property). At the same time, it is stipulated that in case an organization or individual receives a transfer of infrastructure or a house, when registering the right to use or own the property with a competent state agency, they must pay the registration fee.
Therefore, in this new draft Decree, the Ministry of Finance proposes to remove the regulation "In case organizations and individuals receive transfers of infrastructure and houses, when registering ownership and usage rights with competent state agencies, they must pay registration fees"./.