Point b, Clause 1, Article 3 of Circular 13/2022/TT-BTC stipulates that value of land subject to registration fee for apartment buildings is the price excluding the maintenance charges of common area in apartments.

Price to calculate registration fee for apartment buildings

In case of house purchase contract and its invoice do not separate the maintenance charges for the private areas and common areas apartment building, the value of land subject to registration fee is the total value of the house sale and purchase invoice or house sale and purchase contract.

This is a new regulation that Circular 301/2016/TT-BTC and Circular 20/2019/TT-BTC did not clarify.

Circular 13/2022 specifies that the value calculated of the sale and purchase contract does not separate the value of house and land.

At Point c, clause 1, Article 3 of Circular 13, in case the total value of houses and land in the land use right, real estate commercial agreements is higher than the house and land’s value issued by the People’s Committee of the province, the value to calculate the registration fee is the value in the agreement on house sale and purchase contract, the contract about transfer of the ownership