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.

1. 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.

2. 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

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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.

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