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Instructions for steps to register for a business tax code online

Instructions for steps to register for a business tax code online

After being present in the market, a business household must carry out the procedure of registering a tax code before starting production and business activities. To have a tax code, the business household must prepare documents and register for tax directly or online with the tax authority where the business is located. So how does...

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Procedures for opening vaccination centers in 2024

Procedures for opening vaccination center in 2024

Nowadays, with the growth of medical investment and people’s vaccination needs, in addition to public vaccination facilities, private vaccination services have developed in both quantity and quality. This contributes to providing medical services closer to the majority of people in need, meeting the health care needs of society. So what are the procedures for opening...

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Add Business Activities

What are the 2024 regulations for add business activities?

The procedures related to add business activities are of great interest to many businesses, as many companies undergo changes in their business direction after starting operations. So, what are the regulations for add business activities in 2024? Please refer to the following article from Viet My Accounting to learn the latest and most detailed regulations...

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Procedures for apply for a license to open a private clinic

Procedures for apply for a license to open a private clinic

What are the regulations on licenses to open private clinics? What are the conditions for applying for a license to open a private clinic? What are the documents and procedures for applying for a license to open a private clinic? In the article below, we will provide readers with and verify information on the procedures...

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The Red Book is essential when owning land; the value of your land is recognized only once you have a Red Book. Therefore, if you don’t yet have one, you should apply for a First-time Red Book Application as soon as possible to avoid potential issues. If you're unsure about the procedures, steps, and fees involved in your First-time Red Book Application, follow this guide from Viet My Accounting. Concept of Red Book and Pink Book According to Clause 16, Article 3 of the 2013 Land Law: "A land use rights certificate, house ownership certificate, and certificates for other properties attached to the land are legal documents that the state issues to confirm the legitimate rights of individuals in land use, house ownership, and ownership of other assets attached to the land." Thus, Red Book and Pink Book are commonly used terms by the public to refer to the Land Use Rights Certificate, House Ownership Certificate, and certificates for other assets attached to the land, based on the color of the certificate. Regulations on the First-time Red Book Application Every country has its own regulations regarding land. So, how does Vietnamese law regulate land and the First-time Red Book Application? According to Clause 2, Article 101 of the 2013 Land Law, conditions for obtaining a land use certificate for individuals or families who do not have land use rights documents include: Stable land use prior to July 1, 2004. This is one of the most important conditions for applying for a First-time Red Book. No criminal record or violations of land law. No disputes over the land at the time of application. The land must conform to land use planning, and the relevant authorities must approve its use Here is the SEO-optimized translation for the provided text, incorporating the keyword "First-time Red Book Application": 3. Required Documents for the First-time Red Book Application Case 1: With documents proving land use rights When applying for a First-time Red Book with complete documentation proving land use rights (LUR), the following documents need to be prepared: Application form for Red Book registration, according to Form 04a/ĐK; Documents proving land use rights as per Article 100 of the 2013 Land Law and Article 18 of Decree No. 43/2014/ND-CP. Submit a copy and present the original for verification. Documents related to assets attached to the land, such as: House ownership certificates, certificates for non-residential buildings, Certificates of forest land use rights for planted forests, Certificates of ownership for perennial plants (if applicable and if requesting certification). For house ownership or building works, a diagram of the house or construction works must be included (unless it is already available in the house ownership documentation); Proof of financial obligations (e.g., tax receipts, land use fees, etc.); documents regarding exemptions or reductions of financial obligations related to land and attached assets (if applicable); Other documents such as household registration, identification card, or citizen ID. Note: For Vietnamese nationals residing abroad who meet the requirements to own property and use land in Vietnam, proof of eligibility must be provided. If the land user has already registered land but now requires a First-time Red Book Application, they only need to submit a request form. Case 2: Without land use rights documents If there are no documents related to land use rights (according to Article 101 of the 2013 Land Law), the following documents must be prepared for a First-time Red Book Application: Confirmation from the local People's Committee regarding stable and long-term land use; Confirmation from the local People's Committee that there are no disputes and the land use is in accordance with planning; Application form for Red Book registration according to Form 04a/ĐK; Proof of financial obligations, such as tax receipts and land use fees. 4. Procedure for First-time Red Book Application in 2024 Step 1: Prepare and Submit Documents to the Competent Authority Citizens applying for the First-time Red Book must submit their documents to the local People's Committee or the Land Registration Office (district level) as specified in Clause 2 and 3 of Article 60, Decree No. 43/2014/ND-CP. Step 2: Administrative Authority Receives and Processes Documents If the application is incomplete or missing required documents, the authority will notify the applicant and guide them to submit the missing documents within 3 days of the initial submission. If the application is complete and accurate, it will be accepted, and a receipt will be issued with the scheduled date for the return of the application. Step 3: Resolve the Application After the tax authority receives the payment, the applicant must settle fees such as: Red Book issuance fees, land use fees (if applicable), registration fees, and file review fees (if applicable). Once the payments are made, the applicant will receive a payment confirmation, which must be presented when collecting the certificate. Step 4: Return of Results After fulfilling financial obligations, citizens will receive the First-time Red Book within the specified time. In cases where exemptions or deferred land use fees apply, the applicant may still receive the certificate without having paid all required fees. If the application was submitted to the district office, the certificate will either be handed directly to the applicant or sent to the local People's Committee for delivery. 5. Costs for First-time Red Book Application Citizens are required to pay several fees when applying for a First-time Red Book, including: Registration fee, Red Book issuance fee, Land use fee (if applicable), File assessment fee. 5.1. Land Use Fee Not all cases require payment of land use fees when applying for a First-time Red Book. 5.2. Registration Fee According to Decree 10/2022/ND-CP and Circular 13/2022/TT-BTC, the registration fee for land and property ownership remains unchanged, with the fee set at 0.5%. The registration fee is calculated as follows: Registration fee = 0.5% x Registration fee base value. Based on this formula, the accounting service can calculate the amount for each case, as shown below: Registration fee = 0.5% x (Price per square meter from the Land Price Table x Area receiving the Red Book). The fee base is determined by the land price set by the provincial People's Committee at the time of registration fee declaration. The area subject to registration fees is the entire legal area of the land parcel, as determined by the Land Registration Office and provided to the Tax Department. Example: Mr. A owns a 100m² land plot with a land price of 2 million VND/m². The registration fee for receiving the Red Book is: Registration fee = (2 million VND x 100m²) x 0.5% = 1 million VND. 5.3. Red Book Issuance Fee According to Clause 5, Article 3 of Circular 85/2019/TT-BTC, the Red Book issuance fee is decided by the provincial People's Council, so the fee may vary by province or city. 5.4. File Assessment Fee As per Point i, Clause 1, Article 5 of Circular 85/2019/TT-BTC: “The file assessment fee for Red Book issuance is a fee charged for the process of reviewing the documents and conditions required for issuing the Red Book of land use rights, housing ownership, and assets attached to land (including issuing, renewing, reissuing the Red Book, and documenting changes in the Red Book issued).” Since the file assessment fee is set by the provincial People's Council, some provinces or cities may not require this fee for a First-time Red Book Application. Additionally, citizens may also need to pay for measurement services. First-time Red Book Application

First-time Red Book Application: Procedures & Documents 2024

The Red Book is essential when owning land; the value of your land is recognized only once you have a Red Book. Therefore, if you don’t yet have one, you should apply for a First-time Red Book Application as soon as possible to avoid potential issues. If you’re unsure about the procedures, steps, and fees...

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New regulations on rental tax in 2025

New regulations on rental tax in 2025

24/02/2025

What are the new regulations on house rental tax in 2025? Current Vietnamese law has also provided regulations with specific sanctions. In the process of renting and leasing houses, the State will protect the legal rights and interests of both the lessor and the lessee. 1. Current legal issues on house rental House rental is...

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Detailed instructions on how to register for an online business tax code

Detailed instructions on how to register for an online business tax code

13/02/2025

To ensure compliance with tax laws, understanding online business taxes and how to register and declare is extremely important. To help individuals and businesses doing business online better understand taxes, Viet My Law and Accounting will answer common questions related to register for an online business tax code in the article below. 1. Who must...

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How to pay online business tax in 2025?

How to pay online business tax in 2025?

13/02/2025

Online sales have become a popular business trend chosen by many people because they bring high profits, many benefits and conveniences for business people. Accordingly, many shops have the question “how to pay online business tax?”. Especially for shops with high monthly revenue, they have more questions about declaring online business taxes. This question will...

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Full package of individual business registration service, no additional costs

Full package of individual business registration service, no additional costs

03/02/2025

Individual business registration service is of particular interest to many households when starting a small-scale, family-based business. To obtain a license to register a sole proprietorship, it is necessary to follow the correct procedures with complete and valid documents and records according to the provisions of the Enterprise Law. Coming to Viet My Law and...

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How to pay business household taxes online according to tax law 2025

How to pay business household taxes online according to tax law 2025

03/02/2025

Implementing the Government’s digital transformation process and the tax industry’s strategy of reforming and modernizing tax management, this article will guide you on how to pay business household taxes online in accordance with tax laws for widespread implementation to facilitate easy digital transformation, making it possible to look up and submit tax declarations anytime, anywhere....

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What is the procedure for close business tax code online?

What is the procedure for close business tax code online?

24/01/2025

Currently, closing the tax code of a business household is one of the important procedures in case the business household requests dissolution or temporary suspension of operations. So what is the procedure for close business tax code online? Let’s find out related information through the article of Viet My Law and Accounting below. 1. In...

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