Accordingly, 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. For these cases, when making registration fee registration, 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.

Besides, on the implementation of the Decree No. 23/2013/ND-CP amending, supplementing some articles of the Decree No. 45/2011/ND-CP on registration fee, this Circular also stipulates the fist level for registration fee for passenger cars of under 10 seats (including the driver’s), the initial registration fee paid at the rate between 10% and 15% shall apply current registration fee level in accordance with current regulation, in the case that the registration fee is higher than 15%, this level shall be applied to the time that provincial-level and municipal People’s Council issues new registration fee in accordance with regulations in the Decree No. 23/2013/ND-CP.

This Circular takes effect on April 01, 2013.

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