Dossier when buying and selling real estate

1. Dossier when notarizing or certifying

According to Clause 3, Article 167 of the 2013 Land Law, households and individuals that transfer real estate to each other are allowed to choose to notarize or authenticate the contract.

a. Documents in the application for notarization

Pursuant to Clause 1, Article 40 and Clause 1, Article 41 of the Law on Notary 2014, the parties need to prepare the following documents:

• Seller:
• Certificates of land use rights.
• Identity document: Identity card or chip- based identity card or passport (of both husband and wife) with expiry date.
• Household registration book
• Papers proving marital relationship (if married) or certificate of marital status (if not married).
• Authorization contract (if authorized to perform the assignment on behalf of another person)
• Buyer:
• Identity documents: Identity document: Identity card or chip- based identity card or passport (of both husband and wife) with expiry date.
• Registration book.
• Papers proving marital relationship (if married) or certificate of marital status (if not married).
• In addition to the documents of the seller and the buyer, the above two parties also have a house and land transfer contract drafted by the two parties or drafted by the notary party.

b. Documents in the application for authentication: (in case of using authentication)

Illustration

Căn cứ khoản 1 Điều 36 Nghị định 23/2015/NĐ-CP, người yêu cầu chứng thực nộp các giấy tờ sau:Pursuant to Clause 1, Article 36 of Decree 23/2015/ND-CP, the requester for authentication shall submit the following documents:

• Draft real estate transfer contract.
• Copy of ID card or citizen identification or valid passport (bring the original for comparison).
• Certificate of land use right, Certificate of house ownership and residential land use right, Certificate of house ownership, Certificate of land use right, ownership of houses and other assets attached to land. attached to the land (collectively referred to as the Certificate or Red Book).

2.  Papers when declaring personal income tax, registration fee

In cases where personal income tax and registration fee are exempted, they still have to carry out tax and fee declaration procedures.

1. Personal income tax

Pursuant to Clause 4, Article 21 of Circular 92/2015/TT-BTC, tax declaration dossiers for income from real estate transfer include:​​​​​​​​​​​​​

• Personal income tax declaration form Form No. 03/Real Estate-TNCN.
• A photocopy of the certificate of land use rights, papers proving the ownership of houses or ownership of works on the land and the individual signing the commitment to take responsibility on that copy.
• Contract for transfer of house and land. Papers used as a basis for identification of tax-exempt subjects.

2.  Registration fee

According to Point a, Clause 3, Article 10 of Decree 140/2016/ND-CP, as amended and supplemented by Point b, Clause 4, Article 1 of Decree 20/2019/ND-CP, the registration fee declaration dossier includes the following documents: 

• The original registration fee declaration form Form No. 01.
• A valid copy of documents proving that the house or land has legal origin as prescribed (usually a Certificate)
• Copy of transfer contract.
• Valid copies of papers proving that the property (or property owner) is exempt from registration fee (if any), unless the original is submitted.

2. Documents when registering to change information in the certificate of land ownership

According to Clause 2 Article 9 of Circular 24/2014/TT-BTNMT amended and supplemented by Clause 2, Article 7 of Circular 33/2017/TT-BTNMT, when registering a land change, the following documents must be submitted:

• Registration form changes according to Form No. 09/DK.
• Notarized or authenticated land use right transfer contract.
• Original Certificate of Real Estate Ownership.

In case the personal income tax and registration fee declaration changes at the same time as the registration time, the dossier can be submitted at the same time.