What are trực tiếp bóng đá hôm nay regulations on notarization fees for LUR transfer contracts in Vietnam? Who is responsible for paying notarization fees when buying and selling real estate in Vietnam?

What are trực tiếp bóng đá hôm nay regulations on notarization fees for land use right (LUR) transfer contracts in Vietnam?

Based on Clause 2, Article 4 ofCircular 257/2016/TT-BTC, trực tiếp bóng đá hôm nay notarization fees for LUR transfer contracts are regulated as follows:

- Notarization of contracts for transferring, gifting, dividing, separating, merging, exchanging, or contributing capital by land use rights: Calculated based on trực tiếp bóng đá hôm nay value of trực tiếp bóng đá hôm nay land use rights.

- Notarization of contracts for transferring, gifting, dividing, merging, exchanging, or contributing capital by land use rights with assets attached to land, including housing and constructions on land: Calculated based on trực tiếp bóng đá hôm nay total value of land use rights and trực tiếp bóng đá hôm nay value of assets attached to trực tiếp bóng đá hôm nay land, including housing and constructions on trực tiếp bóng đá hôm nay land. trực tiếp bóng đá hôm nay specific fee for asset value is as follows:

- Fee rates for notarizing contracts for leasing land use rights; leasing housing; leasing, subleasing assets:

- For contracts or transactions involving land use rights and assets with values regulated by competent state agencies, trực tiếp bóng đá hôm nay notarization fee is determined according to trực tiếp bóng đá hôm nay agreement of trực tiếp bóng đá hôm nay parties in that contract or transaction. If trực tiếp bóng đá hôm nay agreed price is lower than trực tiếp bóng đá hôm nay price regulated by competent state agencies at trực tiếp bóng đá hôm nay time of notarization, trực tiếp bóng đá hôm nay notarization fee is calculated as follows:

trực tiếp bóng đá hôm nay value of land use rights and assets for notarization fee = Land area, asset quantity recorded in trực tiếp bóng đá hôm nay contract, transaction (x) Land price, asset price regulated by competent state agencies.

What are trực tiếp bóng đá hôm nay regulations on notarization fees for LUR transfer contracts in Vietnam? (Image from Internet)

Who is responsible for paying notarization fees when buying and selling real estate in Vietnam?

According to Article 2 ofCircular 257/2016/TT-BTC, trực tiếp bóng đá hôm nay person liable for trực tiếp bóng đá hôm nay fee is defined as follows:

Person liable for fees, charges

1. Organizations and individuals who request notarization of contracts, transactions, translations, will safekeeping, or issuance of copies of notarized documents must pay notarization fees.

2. Organizations and individuals who request authentication of copies from originals, or authentication of signatures in documents must pay authentication fees.

3. Individuals submitting dossiers for trực tiếp bóng đá hôm nay examination of apprenticeship results in trực tiếp bóng đá hôm nay notarial profession to be appointed as notaries or individuals submitting dossiers for reappointment as notaries must pay trực tiếp bóng đá hôm nay fee for assessing notarial practice standards and conditions.

4. Organizations submitting dossiers for registration to operate a Notary Office must pay trực tiếp bóng đá hôm nay fee for assessing trực tiếp bóng đá hôm nay operating conditions of trực tiếp bóng đá hôm nay Notary Office.

5. Individuals receiving new or reissued notary cards must pay trực tiếp bóng đá hôm nay fee for issuing notary cards.

Thus, under this regulation, trực tiếp bóng đá hôm nay person responsible for paying notarization fees for real estate transactions is trực tiếp bóng đá hôm nay person requesting notarization. However, trực tiếp bóng đá hôm nay law requires that trực tiếp bóng đá hôm nay person requesting notarization must pay trực tiếp bóng đá hôm nay fee and service charges related to notarization but does not prohibit trực tiếp bóng đá hôm nay parties from agreeing on who will pay. In other words, trực tiếp bóng đá hôm nay transferring parties are allowed to agree on who will pay.

Therefore, trực tiếp bóng đá hôm nay parties can agree on who will pay trực tiếp bóng đá hôm nay notarization fees and service charges as required related to notarization. If no agreement is reached, trực tiếp bóng đá hôm nay requester must pay.

Whenis LURs exempt from personal income tax in Vietnam?

According to Article 4 of trực tiếp bóng đá hôm nay Personal Income Tax Law 2007 (supplemented by Clause 3, Article 2 ofLaw Amending and Supplementing Certain Articles of trực tiếp bóng đá hôm nay Laws on Taxation 2014and Clause 2, Article 1 ofLaw on trực tiếp bóng đá hôm nay Amendment of trực tiếp bóng đá hôm nay Personal Income Tax Law 2012) exemptions from personal income tax are specified as follows:

Income exempt from tax

1. Income from trực tiếp bóng đá hôm nay transfer of real estate between spouses; biological parents and children; adoptive parents and adopted children; in-laws and daughters-in-law; in-laws and sons-in-law; paternal grandparents and grandchildren; maternal grandparents and grandchildren; and siblings.

2. Income from trực tiếp bóng đá hôm nay transfer of housing, homestead land use rights, and assets attached to trực tiếp bóng đá hôm nay homestead land by individuals in trực tiếp bóng đá hôm nay case where trực tiếp bóng đá hôm nay individual owns only one housing, homestead land.

3. Income from land use rights granted to individuals by trực tiếp bóng đá hôm nay State.

4. Income from inheritance, gifts of real estate between spouses; biological parents and children; adoptive parents and adopted children; in-laws and daughters-in-law; in-laws and sons-in-law; paternal grandparents and grandchildren; maternal grandparents and grandchildren; and siblings.

5. Income of households and individuals directly engaged in agricultural, forestry, salt production, aquaculture, and fishing that are not processed into other products or are only subject to simple processing.

6. Income from trực tiếp bóng đá hôm nay conversion of agricultural land of households and individuals assigned by trực tiếp bóng đá hôm nay State for production.

7. Income from interest on deposits at credit institutions, interest from life insurance contracts.

8. Income from overseas remittances.

9. Night shift wages, overtime wages paid higher than daytime wages, in-hour wages as prescribed by law.

10. Pensions paid by trực tiếp bóng đá hôm nay Social Insurance Fund; monthly pensions paid by trực tiếp bóng đá hôm nay voluntary retirement fund.

11. Income from scholarships, including:

a) Scholarships received from trực tiếp bóng đá hôm nay state budget;

b) Scholarships received from domestic and foreign organizations as part of trực tiếp bóng đá hôm nay organization's academic encouragement program.

12. Income from compensation of life, non-life insurance contracts, compensation for labor accidents, state compensation, and other compensations as prescribed by law.

13. Income from charitable funds that are permitted to be established or recognized by competent state agencies, operating for charitable, humanitarian, non-profit purposes.

14. Income from foreign aid for charitable, humanitarian purposes in trực tiếp bóng đá hôm nay form of governmental and non-governmental approved by competent state agencies.

15. Income from wages and salaries of Vietnamese crew members working for foreign shipping companies or Vietnamese shipping companies engaging in international transport.

16. Income of individuals who are ship owners, individuals with trực tiếp bóng đá hôm nay right to use trực tiếp bóng đá hôm nay ship, and individuals working on a ship from activities that directly provide goods and services for offshore fishing.

Accordingly, cases of LURs exempt from personal income tax include:

- Income from trực tiếp bóng đá hôm nay transfer of real estate between spouses; biological parents and children; adoptive parents and adopted children; in-laws and daughters-in-law; in-laws and sons-in-law; paternal grandparents and grandchildren; maternal grandparents and grandchildren; and siblings.

- Income from trực tiếp bóng đá hôm nay transfer of housing, homestead land use rights, and assets attached to trực tiếp bóng đá hôm nay homestead land by individuals in trực tiếp bóng đá hôm nay case where trực tiếp bóng đá hôm nay individual owns only one housing, homestead land.

- Income from land use rights granted to individuals by trực tiếp bóng đá hôm nay State.

- Income from inheritance, gifts of real estate between spouses; biological parents and children; adoptive parents and adopted children; in-laws and daughters-in-law; in-laws and sons-in-law; paternal grandparents and grandchildren; maternal grandparents and grandchildren; and siblings.