Circular No. 66/2008/TT-BTC stipulates that the transfer of land use rights between parents and daughters-in-law or sons-in-law does not require payment of land transfer tax from May 5, 2008 onwards. This Circular applies to transactions after May 5, 2008 and declarations within the prescribed time limit.
Scope of application
Citizens and businesses carry out the transfer, gift, or donation of land use rights between parents and daughters-in-law or sons-in-law.
Key points
- Citizens and businesses do not have to pay land transfer tax when transferring, gifting, or donating land use rights between parents and daughters-in-law or sons-in-law from May 5, 2008 onwards.
- If the declaration is made after May 5, 2008 but before the deadline for tax payment as prescribed, citizens still do not have to pay tax.
- Citizens may defer payment of land transfer tax if they belong to poor households, face economic difficulties, and were permitted to defer payment before May 5, 2008.
- The documents required to determine the transfer of land use rights between parents and daughters-in-law or sons-in-law include the transfer document, proof of legitimate land use rights, birth certificates or household registration books, and Marriage Registration Certificate.
- Citizens who have paid taxes from May 5, 2008 may request a refund of the tax paid according to current regulations.
🌐 Social impact of this document
- Positive impact: Reducing financial burden on citizens and businesses in cases of transferring, gifting, or donating land use rights between parents and daughters-in-law or sons-in-law.
- Negative impact: It may create unfairness if not uniformly applied nationwide.
❓ Frequently asked questions
What documents do citizens need to prepare to determine the transfer of land use rights between parents and daughters-in-law or sons-in-law?
Citizens need to prepare the transfer document, proof of legitimate land use rights, birth certificates or household registration books, and Marriage Registration Certificate.
From which date onwards do citizens not have to pay land transfer tax for the transfer of land use rights between parents and daughters-in-law or sons-in-law?
Citizens do not have to pay tax from May 5, 2008 onwards.
If tax has been paid before May 5, 2008 but the declaration was made later, can tax exemption be granted?
If the declaration is made after May 5, 2008 but within the prescribed tax payment period, citizens still do not have to pay tax.
Can citizens belonging to poor households defer payment of land transfer tax?
Citizens belonging to poor households and having been permitted to defer payment before May 5, 2008 may still defer payment of land transfer tax.
If tax has been paid from May 5, 2008, can citizens request a refund of the tax paid?
Citizens who have paid tax from May 5, 2008 may request a refund of the tax paid according to current regulations.
Full text
CIRCULAR
Amending and supplementing Circular No. 104/2000/TT-BTC dated October 23, 2000 of the Ministry of Finance guiding the implementation of Decree No. 19/2000/NĐ-CP dated June 8, 2000 of the Government detailing the implementation of the Land Transfer Tax Law and the Law amending and supplementing certain articles of the Land Transfer Tax Law
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Pursuant to the Land Transfer Tax Law 1994;
Pursuant to the Law amending and supplementing certain articles of the Land Transfer Tax Law 1999;
Pursuant to Decree No. 19/2000/NĐ-CP dated June 8, 2000 of the Government detailing the implementation of the Land Transfer Tax Law and the Law amending and supplementing certain articles of the Land Transfer Tax Law;
Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Implementing Circular No. 114/UBTVQH12 dated May 5, 2008 of the Standing Committee of the National Assembly regarding opinions on determining tax in cases of land transfer between parents and daughters-in-law or sons-in-law;
Implementing Circular No. 2995/VPCP-KTTH dated May 13, 2008 of the Office of the Government regarding tax on land transfer between parents and daughters-in-law or sons-in-law;
The Ministry of Finance guides that cases of land transfer between parents and daughters-in-law or sons-in-law shall not be subject to land transfer tax as follows:
1. Supplementing Item 3.8 into Point 3, Section I of Circular No. 104/2000/TT-BTC dated October 23, 2000 of the Ministry of Finance guiding the implementation of Decree No. 19/2000/NĐ-CP dated June 8, 2000 of the Government detailing the implementation of the Land Transfer Tax Law and the Law amending and supplementing certain articles of the Land Transfer Tax Law as follows:
"3.8 In cases of land transfer between parents and daughters-in-law or sons-in-law, no land transfer tax shall be paid as follows:
a) Where the transfer, gift, or grant of land use rights between parents and daughters-in-law or sons-in-law is established from May 5, 2008 onwards, no land transfer tax shall be paid (including land transfer between parents and daughters-in-law or sons-in-law under inheritance laws).
Where the transfer, gift, or grant of land use rights between parents and daughters-in-law or sons-in-law was established before May 5, 2008 but the tax declaration form is submitted after May 5, 2008, if it still falls within the tax declaration period prescribed in Clause 3, Article 32 of the Tax Management Law, no land transfer tax shall be paid.
The tax declaration period is 10 days, calculated from the date of completing the transfer, gift, or grant of land use rights according to Article 146 of Decree No. 181/2004/NĐ-CP dated October 29, 2004 of the Government on implementing the Land Law, to the date of submitting the tax declaration form for the issuance of the Certificate of Land Use Rights according to Point 5.1, Section VIII, Part B of Circular No. 60/2007/TT-BTC dated June 14, 2007 of the Ministry of Finance guiding the implementation of some provisions of the Tax Management Law and Decree No. 85/2007/NĐ-CP dated May 25, 2007 of the Government detailing the implementation of some provisions of the Tax Management Law.
In cases of land transfer between parents and daughters-in-law or sons-in-law before May 5, 2008, where the person currently using the land belongs to a poor household and is economically disadvantaged, they may still be allowed to defer payment of the land transfer tax according to Point 2g, Section VII of Circular No. 104/2000/TT-BTC dated October 23, 2000 of the Ministry of Finance on land transfer tax, then no tax shall be paid on the deferred amount.
b) Documents to determine land transfer between parents and daughters-in-law or sons-in-law include:
- The transfer, gift, or grant of land use rights document established according to Article 146 of Decree No. 181/2004/NĐ-CP dated October 29, 2004 of the Government on implementing the Land Law.
- The person transferring land use rights must provide a certified copy of the Certificate of Land Use Rights or other legal documents proving lawful land use rights according to land law regulations, along with a certified copy of birth certificate or household registration book showing the blood relationship between parents and their children who have married daughters-in-law or sons-in-law.
- A certified copy of the legal marriage registration certificate proving that the daughter-in-law or son-in-law is currently in a marital relationship (not divorced), certified by the People's Committee of the commune where the family of the daughter-in-law or son-in-law is registered.
- Legal debt note for land transfer tax (for cases allowed to defer tax payment according to the regulations).
c) Cases not required to pay land transfer tax according to this Circular, but which have already paid taxes to the state budget from May 5, 2008, will be considered for refund according to current regulations. The application for refund of land transfer tax already paid should be submitted to the direct tax collection authority for consideration and processing according to the Tax Management Law and related guidance documents. The application for refund of land transfer tax includes:
- Application for tax refund, clearly stating the reason and the amount of tax requested for refund;
- Documents proving eligibility for exemption from land transfer tax as specified above in point b;
- Proof of payment of land transfer tax into the state budget.
d) In cases where parents and daughters-in-law or sons-in-law accept land use rights that require tax declaration and payment of land transfer tax instead of the previous transferee who has not yet fulfilled financial obligations to the state, such cases do not fall under the exemption from land transfer tax as guided by this Circular."
2. Effective Date:
This Circular takes effect 15 days after its publication in the Official Gazette until the expiration of the Land Transfer Tax Law (January 1, 2009).
During the implementation process, if there are any difficulties, please report to the Ministry of Finance for guidance on implementation./.
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