The real estate certificate in Shanxian County has not been issued for ten years. Now you can apply for it if your house purchase contract, house purchase invoice, deed tax certificate, and maintenance fund payment certificate are all present.
If you don't pay your deed tax on time, you may face substantial late fees.
Article 32 of the "Collection and Administration Law" stipulates: "If the taxpayer fails to pay the tax within the prescribed time limit, and the withholding agent fails to pay the tax within the prescribed time limit, the tax authorities, in addition to ordering payment within a time limit, shall be exempted from the overdue tax payment.
Starting from the date of the deed tax, an additional late payment fee of 0.05% of the overdue tax will be charged on a daily basis. ""Regulations on Deed Tax Interim Regulations of the People's Republic of China and the State": The tax liability for deed tax occurs when the taxpayer signs the ownership of the land and house.
The day when the contract is transferred, or the day when the taxpayer obtains other certificates with the nature of a land or house ownership transfer contract.
Taxpayers shall make tax declarations to the deed tax collection authority where the land and houses are located within 10 days from the date of tax liability, and pay taxes within the time limit approved by the deed tax collection authority.