I have a few questions so I sent of this mail hope get the consultation of lawyers and the procedures for making pink book I have homes seen have to pay taxes 1 year 2 times ,but there houses do not have to pay tax. Known by housing law and land law, in 1993 those who have stable housing and a some others do not have to pay taxes, those who purchase later in 1993, they have to pay taxes , this is right or not ? Why do some houses were built after that time do not see District officials or employees for of tax up to collect the tax?

In time March 2005 I bought a piece of land in an area ​​30m2 deep alleys. Because does not understand the law, should while I writing of paper the transfer of land were not certified by the People’s Committee. Certificate of transfer of land clearly indicating that land is land of…., number of maps…., the information referred to exactly match the information notarized "certificate of land use ". This land is divided into four pieces, when someone buys a home, you are assigned a notarized, certificate of land use and the overall keeping a original text. Mr. A was the grandson of Mr. B, who wrote of paper transfer of land, but Mr. B is the person in whose name the certificate of land use and now, Mr B said that land has been for Mr A, I don’t understand the law so I didn’t ask him about A certificate of land ownership.

Now, how can I make be Pink books? What will I be if I brought of paper to transfer the land in 2005 the People’s Committees to pay taxes. If I convinced Mr. A up to People’s Committee to certify for me, then he will be fined how much on the payment of taxes later. I bought the house from 2005 until now, all the houses here have never been asked to submit an annual tax, now if I want to do pink book and I bring the paper to transfer the land come the People’s Committees shall I have been tracking the payment of the tax or not ? I really worry when I do not do pink book, because at the end of my home alley, so I took advantage of the a sewer make the toilet, now I’m afraid of them to verify and punishment I actually removed the toilet when I came to People’s Committees of do the paperwork procedures ? I need advice for this

ANSWER:

Current housing is not taxable under the terms. For land tax is defined in tax law for non-agricultural land use in 2010 (Law No. 48/2010/QH12).
As stipulated in Article 450 of the Civil Code 2005, of land sales contract must be made ​​in writing and notarized by the State or certified by commune-level People’s Committee for land owned by households and individuals

In case your only paper trading as invalid handwriting on the form. Accordingly, you and the seller have to redo all transactions in accordance with the law. However, if Mr. A wants to sell this land, there must be authorized in writing by Mr. B, because Mr. B is the lawful owner of the land. As such, the parties are obliged to pay taxes according to law. If the parties reach an agreement respecting the agreement of the parties. If not, usually the seller of taxable personal income, while the buyer is obliged to pay a registration fee of 0.5%.

You build on the works area are not on the land area on cadastral maps, this case has not been built when the licensing authority will be punished as prescribed in Clause 2, Article 11 Decree 23/2009/ND-CP dated 27/02/2009 of the Government: "a fine of between VND 10,000,000 and 15,000,000 for the construction of individual houses in urban areas" and forced to remove the violating area before setting up procedures for granting sovereignty.