How to Declare Registration Fee from July 1, 2026 under Circular 89: Key Requirements for Registration Fee Declaration and Exemption Documents

What are the regulations on the dossier for registration fee exemption?

Pursuant to Article 74 of Circular 89/2026/TT-BTC, taxpayers eligible for registration fee exemption must make the declaration in accordance with Clause 2, Article 26 of this Circular, and at the same time submit copies of documents proving that the asset or asset owner is eligible for registration fee exemption as a basis for processing the exemption. Specifically:

• Land allocated, leased, or recognized by the State for agricultural production, forestry, aquaculture, or salt production purposes: A confirmation from the Land Registration Office on the “Information transfer form/document determining financial obligations” stating that the land is eligible for the issuance of a Certificate of Land Use Rights under the form of land allocation, land lease, or recognition of land use rights by the State.
• Land used for community purposes by religious organizations or belief establishments: Documents proving that the religious establishment has been recognized or permitted to operate by the State.
• Houses, land and special-purpose assets, specialized assets, and assets serving national defense and security purposes: A decision issued by a competent authority approving the allocation, procurement, or investment in such assets, or a confirmation from a competent authority under the public security or national defense sector that the houses, land, and assets of the unit are specialized assets serving national defense and security purposes.

• Compensated or resettled houses and land: The dossier includes:

  • The decision on recovery of the old house or land and the decision on allocation of the new house or land issued by the competent authority;
  • The Certificate of Land Use Rights, ownership of houses and other assets attached to land of the person whose house or land was recovered, provided that the Certificate does not record any outstanding financial obligations.

  In cases where the registration fee obligation has already been fulfilled but the Certificate has not yet been issued or has been lost, the taxpayer must provide proof of payment of the registration fee, a confirmation from the authority managing the house and land records, or a decision on registration fee exemption issued by a competent authority.

  In cases where compensation or support is received in cash, the dossier must include a lawful invoice or contract for transfer of land use rights or house sale, together with documents evidencing receipt of compensation or support payments made by the authority recovering the house or land.

• Cases of replacement of a Certificate of ownership or use rights of an asset: Documents proving the ownership or use rights of the asset for which the Certificate has been replaced.
• Assets of an enterprise equitized into a joint-stock company: The dossier includes:
  • A decision of the competent authority on conversion of the enterprise into a joint-stock company or a decision on restructuring the enterprise;
  • A list of assets transferred from the enterprise to the joint-stock company or to the new enterprise under the restructuring decision. In cases of partial equitization, a decision on asset transfer is required. This may be replaced by a summary of the inventory results and the revaluation of the enterprise’s assets, clearly identifying the assets for which registration fee declaration procedures are being carried out.
• Assets for which registration fees have already been paid and which are divided or contributed upon division, separation, consolidation, or merger of an organization: The dossier must include:
  • Documents proving that the person whose asset has already been subject to registration fee was a member of the organization, such as the establishment decision, charter, documents evidencing contribution of assets as capital, or documents showing the member’s name in the business registration;
  • The decision on dissolution, division, separation, consolidation, or merger and documents on the distribution of assets to capital-contributing members;
  • Proof of registration fee payment; or a registration fee declaration bearing confirmation of exemption; or a registration fee payment notice issued by the tax authority for the person transferring the asset. Where applicable, a Certificate of ownership or use rights of the asset bearing the name of the capital-contributing person or dissolved organization may be used;
  • A business cooperation contract in the case of capital contribution; or a decision on the distribution or transfer of assets in the form of increasing or decreasing capital, issued by the competent authority, in cases of transfer of assets between member units or within a budgetary unit.

Continuing under Article 74 of Circular 89/2026/TT-BTC, documents proving that the asset or asset owner is eligible for registration fee exemption are required for a number of cases as follows:

• Charity houses, great solidarity houses, and houses provided as humanitarian support: Documents evidencing the transfer of land use rights and house ownership between the donor and the recipient.
• Financially leased assets: The dossier includes:
  • A financial leasing agreement signed between the lessor and lessee in accordance with regulations;
  • The liquidation minutes of the financial leasing agreement;
  • The Certificate of land use rights or ownership of the asset in the name of the financial leasing company.
• Replacement shells, frames, or engine assemblies that must be re-registered during the warranty period: A warranty certificate for the asset and a warehouse release note for the replacement asset, together with a document certifying the recovery of the old asset issued by the seller to the buyer.
• Cases where registration fee exemption is based on a family relationship: The tax authority is responsible for retrieving information from the National Population Database to process the application. If residence information cannot be retrieved, the taxpayer must provide appropriate documents proving the relationship, such as: a certificate of residence information, Marriage Certificate, Birth Certificate, a decision recognizing adoption issued by a competent state authority, or a confirmation of the relationship issued by a competent state authority.
• Cars that have been registered and issued military license plates by the Ministry of National Defense, which are subsequently permitted to be converted into military vehicles for economic purposes due to the equitization or restructuring of state-owned enterprises: The dossier includes:
  • A decision of the Chief of the General Staff on placing the asset into military equipment;
  • A decision of the competent authority on converting the enterprise into a joint-stock company or a decision on restructuring the state-owned enterprise;
  • A list of assets transferred from the enterprise’s military vehicles serving national defense purposes to the joint-stock company/new enterprise, or a summary of the inventory results and revaluation of assets in accordance with regulations.
• Ships, high-speed passenger vessels, and container transport vessels operating in inland waterway transportation: Eligibility for registration fee exemption is determined based on the Certificate of Technical Safety and Environmental Protection for Inland Waterway Vessels issued by the Vietnam Register. Specifically:
  • High-speed passenger vessels: The “Purpose” section must state “passenger vessel”; and the certificate must show the vessel class designation VRH HSC, VRM HSC, or the “Operating Capability” section must indicate a vessel speed of 30 km/h or more.
  • Container transport vessels: The “Purpose” section must state “container transport.”
• Other cases eligible for registration fee exemption under the law on registration fees: The taxpayer must provide copies of documents proving that the asset or asset owner is eligible for registration fee exemption, depending on the specific case.