I asked sister for buying a land. At present I want to get back the land, do I have to pay transfer tax of land use right?

Sat, 15 Jul 2017 22:12:17 PM GMT + 7    Print   Email   Share:

VOV.VN My family has two sisters. My sister was married, and I work far from my family . In the past, since I was not able to live in remote areas, I sent money for my sister to buy a piece of land. The red book is my sister's name. So now, when I want to get back the land, do I need to pay  tax on the transfer of land use right?

Lawyer responds as follows:

From your sharing, we would like to be advised as follows:

Although the land use right certificate is in the name of your sister, but the property is the property formed during the marriage of your sister and brother-in-law, the property is still considered your brother's property under clause 2, clause 1, Article 33 of the Law on Marriage and Family 2014: "The right to use land acquired by a husband and wife after marriage is the common property of the husband and the wife, unless the husband or wife has his / her own inheritance, exclusively donated or obtained through private property transactions. "

Based on that, if you can not prove the source of the money to buy land is your sister's own property, the land is your brother's property. If you want to donate then there may be two cases:

In case 1: You and your brothers and sisters can go to the local notary office to make a contract to donate the land use right when the land meets the conditions stipulated in Clause 1, Article 106 of the 2003 Land Law as follows. :

-  Have a certificate of land use right;

-  Land without dispute;

-  The land use right is not distrained to ensure the judgment execution;

-  During the period of land u

Land use rights are the common property of your spouse and brother-in-law so you will need to take the following personal income tax when you transfer:

Under Section 1, Article 4 of the Personal Income Tax Law of 2014, which has provided for exemptions, "Income from the transfer of real property between spouses; Father, mother and child; Adoptive father, adoptive mother; Husband father, mother in law with daughter in law; Father-in-law, mother-in-law with son-in-law; Grandfather, grandmother and grandson; Grandfather, grandmother and grandson; Siblings, "are the cases exempt from personal income tax”

So, your case is tax-free transfer between your sister and you, and your brother-in-law still have to pay taxes.

In case 2, your brother-in-law and your sister can come to the notary office to make a property affidavit that your sister's property is a private property, certified by a notary office. Then, your sister can give you that piece of land under a donation contract. Thus, under Clause 1, Article 4 of the Personal Income Tax Law of 2014 cited above, the transfer between you and your sister is exempt from tax.

If you have any questions that need further clarification, readers can call the legal advice Vov.VN 19006511 for advice.

Master-Lawyer Vu Hong Hoa / Dong Da Law Firm

  • By : Online Newspaper of the Government / Translator: HaiYen-Bizic


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