Dear lawyer, My parents died in a traffic accident in 2016, my parents have left a piece of land and the house. Three sisters currently want to do procedures to change the name on the Certificates of land use rights. Our grandparents are gone. I want to ask the following questions:
1. In this case, do we have to pay personal income tax?
2. Are registration fees charged?
3. What does the file include when Notarization of inheritance?
1. Legal basis.
Decree No. 65/2013 / ND-CP
Decree No. 140/2016 / ND-CP
2. The lawyer replies
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Thank you for your trust and for submitting the question of legal advice to Minh Khue Lawyer's Legal Consultant. The content of your question has been studied and consulted by our lawyers as follows:
Firstly, personal income on the inheritance of land use rights is exempted under the provisions of Clause 4, Article 4 of Decree No. 65/2013 / ND-CP as follows:
Article 4.- Tax-exempt incomes
4. Incomes from inheritances or gifts being real estate (including houses, construction works to be formed in the future according to the provisions of law on real estate business) between: wife and husband, father, mother and child; adoptive father, adoptive mother and adopted child; father-in-law, mother-in-law and daughter-in-law; father-in-law, mother-in-law and son-in-law; grandfather, grandmother with grandchild; siblings with each other.
Secondly, the registration fee for your case will be exempted in accordance with Article 10 of Decree No. 140/2016/ND-CP as follows:
Article 9.- Registration fee exemption
10. House, land as inheritance or gift between: wife and husband, father, mother and child; adoptive father, adoptive mother and adopted child; father-in-law, mother-in-law and daughter-in-law; father-in-law, mother-in-law and son-in-law; grandfather, grandmother with grandchild; siblings with each other now being granted the land use right certificate, the right to own houses and other assets attached to the land.
Third, on the necessary papers for the procedure of claiming inheritance:
1. Death certificate of your parent
2. Certificate of land use right and other assets attached to land.
3. Citizen's identity card of the heirs.
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4. The household register of the heirs.
5. Birth certificates of you and your siblings.
Once you have all of the above documents, you can go to the private notary office or the people's committee of the ward to complete the procedures for claiming the inheritance.
Above is our advice on your question. In cases where the contents of the consultancy are confusing or unclear or the information stated in the consultancy content causes you to have no understanding of the problem or have any obstacles or questions, we would like to receive your feedback comments.