On April 9, 2019, the Ministry of Finance issued Circular No. 20/2019/TT-BTC amending and supplementing a number of articles of Circular No. 301/2016/TT-BTC dated November 15, 2016 guiding about registration fees. This Circular takes effect from June 1, 2019.
Accordingly, Circular No. 20/2019/TT-BTC has made some outstanding changes in a number of subjects exempted from registration fees, specifically including the following subjects:
Firstly, the land is allocated or leased by the State in the form of one-off payment of rent for the entire lease term for the following purposes: Investment in infrastructure construction (regardless of whether the land is inside or outside industrial parks, export processing zones), investment in construction of houses for transfer, including cases where organizations and individuals receive transfer to continue investing in infrastructure construction or building houses for transfer. In these cases, if registering ownership, use rights for rent or self-use, registration fees must be paid.
Secondly, houses and land are compensated and resettled (including houses and land purchased with money to be compensated and supported) when the State recovers houses and land in accordance with law but organizations and individuals suffer from to recover houses and land which have paid registration fees (or are not required to pay registration fees or have to pay registration fees to be paid when calculating the compensation for land recovered according to the provisions of law). The exemption from registration fees stipulated in this clause shall apply to persons whose houses and land are recovered.
Thirdly, properties of organizations and individuals that have been granted ownership and use certificates when re-registering their ownership or use rights shall be exempt from registration fees in the following cases: being granted a certificate of ownership and use of the household by a person in the household (including co-owner of the property), when dividing such property according to the provisions of law for cities re-registered household members; Household members must be family members in accordance with the Marriage and Family Law and have permanent residence with the person named on the certificate of ownership or use.
Fourth, fire trucks, ambulances, X-ray vehicles, rescue vehicles (including rickshaws, vehicle trucks); garbage trucks, water sprayers, water trucks, water tankers, road sweepers, waste-sucking vehicles, dust-collecting vehicles; Special-use vehicles for war invalids, diseased soldiers and disabled people shall register ownership rights of war invalids, diseased soldiers and disabled people.
From here, it can be seen that the Circular No. 20/2019 / TT-BTC has brought some outstanding and fundamental changes compared to Circular No. 301/2016/TT-BTC dated November 15, 2016 on a number of issues Exemption of registration fee. This provision has contributed to overcome the shortcomings and shortcomings in the provisions of Article 5 on “Registration fee exemption in accordance with Article 9 of Decree No. 140/2016/ND-CP dated 10 October 2016 of the Government on registration fees ”, in order to contribute to solving problems of individuals and organizations being applied and developing a clear legal framework consistent with the current economic development. now on.