Circular No. 106/2010/TT-BTC guiding land registration fees for land use rights certificates, house ownership certificates, and certificates for other assets attached to land.

CIRCULAR

Guidelines for the fee for issuing certificates of land use rights, ownership of houses, and other assets attached to land

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Pursuant to the Land Law 2003;

Pursuant to the Ordinance on Fees and Charges 2001;

Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 detailing the implementation of the Ordinance on Fees and Charges, and Decree No. 24/2006/NĐ-CP dated March 6, 2006 amending and supplementing certain articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to the Government Decree No. 88/2009/NĐ-CP dated October 19, 2009 on issuing certificates of land use rights, ownership of houses and other assets attached to land;

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Implementing the guidance of the Prime Minister as stated in Circular No. 2000/VPCP-KTTH dated March 29, 2010 of the Government Office regarding the fee for issuing certificates of land use rights, ownership of houses, and other assets attached to land in rural areas;

The Ministry of Finance issues guidelines for the fee for issuing certificates of land use rights, ownership of houses, and other assets attached to land, as follows:

Article 1. Scope of application

Organizations, households, and individuals when being issued certificates of land use rights, ownership of houses, and other assets attached to land (hereinafter referred to as "Certificate") by competent state agencies or organizations authorized to issue such certificates must pay the issuance fee for the Certificate.

Article 2. Fee Collection Levels for Issuing Certificates

1. For households and individuals in districts under centrally governed cities; inner-city wards under cities or provincial towns: The maximum collection level shall not exceed VND 100,000 per certificate for new issuance; the maximum collection level shall not exceed VND 50,000 per issuance for reissuance (including reissuance due to lack of space for endorsement), replacement, and supplementary endorsement on the Certificate.

In cases where the Certificate issued to households and individuals only includes land use rights (without houses and other assets attached to land), the maximum collection level shall not exceed VND 25,000 per new certificate; the maximum collection level shall not exceed VND 20,000 per issuance for reissuance (including reissuance due to lack of space for endorsement), replacement, and supplementary endorsement on the Certificate.

2. For organizations: The maximum collection level shall not exceed VND 500,000 per certificate. In cases where the Certificate issued to organizations only includes land use rights (without houses and other assets attached to land), the maximum collection level shall not exceed VND 100,000 per certificate.

In cases of reissuance (including reissuance due to lack of space for endorsement), replacement, and supplementary endorsement on the Certificate: The maximum collection level shall not exceed VND 50,000 per issuance.

Article 3. Exemption from Fees

1. Exempt from paying the issuance fee for the Certificate for cases that have been issued certificates of land use rights, certificates of ownership of houses and land use rights, certificates of ownership of houses, and certificates of ownership of construction works before the effective date of Decree No. 88/2009/NĐ-CP dated October 19, 2009 of the Government on the issuance of certificates of land use rights, ownership of houses, and other assets attached to land (effective December 10, 2009) and require replacement of the Certificate.

2. Exempt from the issuance fee for the Certificate for households and individuals in rural areas.

In cases where households and individuals in districts under centrally governed cities and inner-city wards under cities and provincial towns (as stipulated in Clause 1, Article 2 of this Circular) obtain Certificates in rural areas, they shall not be exempted from the issuance fee for the Certificate.

Article 4. Competence

Based on policies for economic and social development, specific conditions of the locality, and provisions of Article 2 and Article 3 of this Circular, the People's Council of provinces and centrally governed cities shall specify in detail regarding: The level of collection, collection system, payment, management, and use of fees for issuing Certificates to be appropriate; ensuring current laws on fees and charges.

State-owned enterprises that have been assigned by the Ministry of Agriculture and Rural Development to conduct offshore wind power project surveys before the effective date of this Circular shall continue to implement according to the assigned documents; any new matters arising after the effective date of this Circular shall be implemented in accordance with the provisions of this Circular.

1. This Circular takes effect 45 days from the date of signature. Abolish the provisions on land administration fees when: Issuing certificates of land use rights, certifying changes in land status, reissuing, exchanging certificates of land use rights, confirming the legal validity of real estate documents (as stipulated in item b3, point 4, Part III of Circular No. 97/2006/TT-BTC dated October 16, 2006 of the Ministry of Finance concerning fees and charges within the competence of the People's Councils of provinces and centrally governed cities) and provisions on fees for issuing Certificates of ownership of housing.

DEPUTY PRIME MINISTER