Uni 07-03-2012 – Guidance of registration fee

To solve some problems in the registration fee specified in the Decree No. 45/2011/ND-CP dated 17 June /2011 of the Government and Circular No. 124/2011/TT-BTC 31 Aug 2011 of the Ministry of Finance guiding the registration fee. Ministry of Finance presents a number of comments:

1. Registration fee;

2. Debit fee;

3. For assets to be transferred more than once;

4. Identify assets subject to non-payment of the registration fee prescribed in Clause 10, Article 3 of Circular No. 124/2011/TT-BTC;

5. The time limit for filing the registration fee;

6. Where taxpayers have to pay the full registration fee declaration dossiers valid before 1/9/2011; property transfer occurred before 1 September 2011;

7. Registration fee for members of the households upon division of property;

8. Land allocated by the state to use for the purpose of construction, business of infrastructure for residential relocation.