THE MINISTRY OF FINANCE

Circular No. 34/2013/TT-BTC of March 28, 2013, amending and supplementing a number of articles of the Ministry of Finance’s Circular No. 124/2011/TT-BTC of August 31, 2011, guiding registration fee
Pursuant to the Ordinance on Charges and Fees;
Pursuant to the 2003 Land Law and Government’s Decrees detailing the 2003 Land Law;
Pursuant to the Law on Tax Administration and Government’s Decrees detailing the Law on Tax Administration;
Pursuant to the Government’s Decree No. 45/2011/ND-CP of June 17, 2011, on registration fee;
Pursuant to the Government’s Decree No. 23/2013/ND-CP of March 25, 2013, amending and supplementing a number of articles of the Government’s Decree No. 45/2011/ND-CP of June 17, 2011, on registration fee;
Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the General Director of Taxation;
The Minister of Finance promulgates the Circular amending and supplementing a number of articles of Circular No. 124/2011/TT-BTC of August 31, 2011, guiding registration fee, as follows:
Article 1. To amend Article 3, Chapter 1 as follows:
1. To amend Clause 10, Article 3 as follows:
“10. Houses and land inherited or donated between spouses; between natural parent and natural child; adoptive parent and adopted child; parent-in-law and daughter-in-law or son-in-law; paternal grandparent and grandchild; maternal grandparent and grandchild or between siblings, for which land use right certificates or certificates of ownership of houses and other assets attached to land are granted by competent state agencies.
In these cases, when making registration fee declaration, property recipients shall produce to tax agencies lawful papers proving their relationships with property givers or a written certification of the relationship between property givers and recipients, made by the People’s Committee of the commune, ward or township in which the property givers or recipients permanently reside.”
2. To amend Clause 18, Article 3 as follows:

“18. Properties of organizations and individuals for which registration fee has been paid and which are subject to re-registration of ownership or use rights as a result of division, splitting, equitization, consolidation, merger or renaming of organizations under decisions of competent agencies.