Real estate is a great asset for individuals, businesses, and organizations. Therefore, procedures related to real estate often receive great attention from people, especially transactions that often occur such as: transfer procedures to real estate names.
I. Conditions for the transfer of land use rights and assets attached to land
According to the provisions of Article 188 of the 2013 Land Law on conditions for Land users may exercise the rights to exchange, transfer, lease, sub-lease, inherit, donate, or mortgage land use rights and contribute land use right as capitial when meeting the following conditions:
“a) Having a certificate, except for the case specified in Clause 3, Article 186 and the case of inheritance specified in Clause 1, Article 168 of the 2013 Land Law;
b) The Land is in dispute – free;
c) The land use rights are not distrained to secure judgment enforcement;
d) Within the land use term.”
Thus, when you want to transfer land use rights when exercising the right to transfer, you must also meet the conditions prescribed in Articles 189, 190, 191, 192, 193 and 194 of the 2013 Land Law. The transfer of land use rights must be registered at the land registry and take effect from the time of registration in the cadastral book.
In some cases, it is not allowed to receive transfers or donate for land use rights
- Organizations, households, individuals, residential communities, religious establishments, overseas Vietnamese, foreign-invested enterprises may not receive transfer or donate for land use rights in cases in which the law does not allow the transfer or donate of land use rights.
- Economic organizations may not accquire the rights to use paddy land, protection forest land or special-use forest land from households or individuals, except the case of change in land use purpose in accordance with the land use master plan and plans approved by competent state agencies.
- Households and individuals not directly engaged in agricultural production may not receive transfers or donate land use rights for rice cultivation.
- Households and individuals may not transfer or receive donate for the right to use residential land or agricultural land in protected forest areas, in strictly protected zones, ecological restoration subdivisions belonging to special-use forests, if they do not live in such protected forest or special-use forest areas.
II. Procedures for transferring land use rights and assets attached to land
Step 1: Notarization of the contract for the transfer of land use rights and assets attached to land
Preparation of notarized documents
- Notarized request form;
- Contracts for transfer or donation of land use rights;
- Original identification documents such as ID card/Passport of the assignor and assignee;
- The original certificate of land use rights and property attached to the land;
- The originals of other documents related to the contract for the transfer of land use rights and assets attached to the land (for common property during the marriage period, there must be a marriage certificate of the couple, if the property is separate, there must be documents proving such as the donate contract, written division of inheritance, certificate of marital status, etc).
Currently, according to the new regulations on the elimination of household registration of family, the use of identification numbers to replace household registration of family is carried out according to Decree No. 104/2022/ND-CP and related legal documents, so land procedures will be more streamlined than before.
After completing the complete set of notarized documents, individuals will carry out notarization at the notary office or the commune-level People’s Committee where the real estate is located.
Step 2: Declaration of financial obligations (at the district People’s Committee where the real estate is located)
Dossiers of declaration of financial obligations include:
- Registration fee declaration (02 copies signed by the transferee)
- Personal income tax return (02 copies signed by the assignor)
- Contract for transfer of land use rights and assets attached to land has been notarized (01 original)
- Certificate of land use rights and property attached to land (01 original + 01 notarized photo)
- ID card/ Passports of the assignors and transferees
- In case of donation or inheritance, there must be documents proving the personal relationship of the donor and recipient to be exempt from personal income tax
Time limit for tax payment: 10 days after the notice, the taxpayer pays money to the State budget.
Accordingly, the registration fee payable = the price of the registration fee for the real estate x the rate of registration fee (%)
The price charged for registration fee for real estate is the land price in the land price list issued by the Provincial People’s Committee in accordance with the law on land at the time of declaration of registration fee.
- The rate of registration fee (%) is 0.5% according to Clause 1, Article 7, Clause 1, Article 8 of Decree 10/2022/ND-CP.
- The personal income tax rate when transferring real estate is 2% according to Article 17 of Circular 92/2015/TT-BTC.
Step 3: Declaration of the dossier to name (at the district People’s Committee where the real estate is located)
Dossiers when changing the name of the land use right certificate include:
- Application for registration of fluctuations (signed by transfer); In case there is an agreement in the contract about the transferee performing administrative procedures, the transferee shall sign
- Transfer contract; donation contracts; or a written agreement on the division of the estate; written declaration of heritage, notarized
- Certificate of land use rights and property attached to land (original)
- Certificate of payment to the state budget (receipt of completion of financial declaration procedures for real estate) – original
- ID card/Passport (original)
Time limit for name change: according to Article 95 of the Land Law 2013, the time limit for transferring to a name does not exceed 30 days from the date of the change, the land user must carry out the procedures for registration of fluctuations; in case of inheritance of land use rights, the time limit for registration of fluctuations shall be counted from the date of completion of the division of land use rights as inheritance.
Step 4: Pay all the fees and get back the certificate of land use rights and assets attached to the land.
To save time learning about the law, filling out forms, and submitting documents, you can contact HTLaw for consultation and legal services related to Transferring land use rights and assets attached to land.
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