On February 28th, 2022, the Ministry of Finance issued Circular No. 13/2022/TT-BTC guiding several provisions of Decree No. 10/2022/ND-CP on registration fees. Accordingly, the Circular provides the following notable points:
(a) The price subject to the registration fee does not include the maintenance fee for shared areas
Circular No. 13/2022/TT-BTC stipulates that the price subject to the registration fee imposed on apartment buildings is the price excluding the maintenance fee for shared areas of the apartment buildings. This is a new regulation that previously did not specify in Circular No. 301/2016/TT-BTC and Circular No. 20/2019/TT-BTC.
If the apartment purchase and sale contract and its invoice do not separate the maintenance fee for shared areas of the apartment building, the price subject to the registration fee is the total value of apartment purchase and sale written in the apartment purchase and sale invoice and contract.
(b) Supplementing regulations to clarify the price subject to the registration fee when the sale and purchase contract does not separate house and land
The purchase and sale of houses associated with the land use right is very popular in reality; in which there are many cases of “not separating” house and land values into separate items. However, the legal documents on previous registration fee did not provide for the “cumulative” calculation of the registration fee for both house and land. Therefore, Circular No. 13/2022/TT-BTC has been promptly supplemented to determine the calculation method in case the sale and purchase contract does not separate house and land.
(c) Amending the criteria for determining households when dividing house and land to serve as a basis to clearly identify subjects exempt from the registration fee
Circular No. 13/2022/TT-BTC stipulates that properties of organizations and individuals granted ownership and use rights certificates when re-registering their ownership and use rights shall be exempt from the registration fee. Specifically:
Property that has been granted a certificate of common ownership or use right of the household or of household members upon division of such property to household members for re-registration in accordance with law; Consolidated property of husband and wife after marriage; Property to be distributed to husband and wife upon divorce according to an effective judgment or decision.
In which, the identification as household members when dividing common property under the law to re-registered household members is amended to be those who are marital relationship, bloodline, upbringing (adoptive father, adoptive mother with adopted child,…). In comparision with Circular No. 301/2016/TT-BTC amended and supplemented by Circular No. 20/2019/TT-BTC, Circular No. 13/2022/TT-BTC has removed the regulation that household members must be registered at the same permanent address with the person(s) named on the certificate of ownership and use rights.
It can be seen that the basis for determining who is a household member when “dividing land” in order to be exempted from the registration fee under the new Circular, can ensure the rights of land users who are household members holding the land use right, and also be consistent with the plan to abolish “paper household registration” in accordance with the laws on the residence.
Circular No. 13/2022/TT-BTC has come into force and effect as of March 1st, 2022.