Official letter No. 3274/TCT-CS dated August 2nd, 2023 of the General Department of Taxation regarding issues relating to base price for calculation of registration fees with regard to properties on land of construction works

Registration fee rates and base price with regard to houses, factories now are carried out according to regulations at Article 8 of Decree No. 10/2022/ND-CP and point b clause 1 Article 3 Circular No. 13/2022/TT-BTC.

Accordingly, houses, factories shall be subject to the registration fee rate of 0.5%. Base price is the price promulgated by the People's Committee of the province or centrally - affiliated city in accordance with regulations on construction in effect upon the declaration of registration fees.

In case an enterprise executes a project with various construction items for various use purposes (house, factory), it shall be entitled to apply the maximum registration fee of 500 million VND per property per application according to Article 8 of Decree No. 10/2022/ND-CP - in other words, the maximum registration fee for each time of grant (new grant or additional grant) of the Certificate of ownership of house, factory is 500 million VND.