Obligation of paying “Land Use Right” transferring Tax

1. Paying Tax document:
- Notarized copies of Housing Ownership. (2 copies)
- Notarized contract, document (2 copies)
- Tax declaration (form of Tax Agency)
- Copy of birth certificate or marriage certificate is basis for tax-exemption in case of giving or inheriting (2 copies)

2. Formality of paying tax:
- Step 1: taxpayer gets tax declaration at Housing Management Body, then, declares and submits document.
- Step 2: Housing Management Body compares, examines and determines land location, part of land to be paid or not.
- Step 3: Housing Management Body sends figures to Tax Agency to identify financial obligation.
- Step 4: After receiving announcement from Tax Agency, Housing Management Body will transfer it to owner to do his obligation.
- Step 5: Owner pays tax and submits tax receipt to Document Reception Office and receive his Certificate of Housing Ownership.

Source: Department of Housing Management