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(+84) 898 898 688In order to avoid difficulties to the enterprise on the form of the lease, especially in the management of issuing value added invoices, the General Department of Taxation issued Official Letter 4528 / TCT-PC providing specific guidance on the notarization and authentication of house lease or house loan contracts on November 2, 2015, specifically as follows:
In Article 492 of the Civil Code 2005, there is a regulation in the form of housing lease contract: “The house lease contract must be made in writing, if the lease term is six months or more, must be notarized or certified and must be registered unless otherwise provided for by law. “
In Clause 2 of Article 122 of the Housing Act 2014, the law on notarization and authentication of contracts and the effective date of contracts on dwelling houses: “2. For cases where organizations donate gratitude houses or houses of gratitude; buying, selling, leasing state-owned houses; Buying, selling, leasing social houses and houses for resettlement; Capital contribution by housing with one party; Leasing, lending, accommodation and house management are not required to be notarized or authenticated unless the parties have a need. “
These two documents are of equivalent legal validity and because the Housing Act 2014 is issued later, it should be in accordance with the Law on the Promulgation of Legal Documents 2008, for contracts for Renting a house signed from the date of the Housing Act No. 65/2014 / QH13 dated November 25, 2014 will take effect (from July 1, 2015) will not be required to notarize, authenticate the contract, except the parties to the contract have a need.
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