What if the deed tax payment certificate is lost?

After the deed tax payment certificate is lost, you can apply for a replacement.

The replacement process is as follows:

1. If the deed tax payment certificate is directly handled by the buyer himself, you can take the property owner's ID card to the tax authorities to report the loss. Property buyers have a complete tax payment certificate number, which can be directly inquired. If the buyer cannot provide the complete certificate number, he should provide information related to the tax payment certificate, such as the general information of the property and the approximate date of handling. After confirmation by the tax authorities, you can issue a certificate or directly transfer the deed tax payment certificate from the file for copying, and finally take a copy of the certificate or deed tax payment certificate and affix the official seal.

2. The tax payment certificate shall be handled by other institutions. Property buyers first go to the agency that handles the deed tax payment certificate to learn about the relevant situation when handling the deed tax payment certificate, such as the specific tax authorities. It is best to let the agency provide some relevant certificates, and finally go to the corresponding tax authorities with the relevant certificates. The process is the same as above.

Under normal circumstances, the deed tax is paid when buying a house. After paying taxes, the relevant departments will give two vouchers, one is a tax bill and the other is a deed tax payment certificate. Among them, the deed tax payment certificate represents that the property to which the immovable property certificate belongs is a taxable house, and there will also be houses exempted from deed tax. Without this tax payment certificate, the Housing Authority cannot issue a certificate of immovable property rights.

Deed tax refers to the tax levied on the contract, which belongs to the property transfer tax and is paid by the property heir. The contracts involved in deed tax, including the assignment or transfer of state-owned land use rights and the transfer of house ownership, should be called the transfer of land and house ownership such as house sale, gift and exchange. Besides buying, selling, giving and exchanging, there are many ways to transfer the ownership of a house.

The tax payment certificate is explained as follows:

1. The size of the tax payment certificate is slightly smaller than that of the stamp, and it is generally used to paste on the page of the real estate license. This means that the property is a taxable house, and if it is exempt from deed tax, it will still be there. However, if the deed tax is not paid, the registration department will not be able to issue the property right registration certificate.

2. for the purchase of real estate, the deed tax should be paid when buying a house. When paying taxes, the tax authorities will deliver two vouchers, one of which is a tax bill, similar to a receipt. General tax bills will have the seals of the financial department and the bank. This tax bill is made in duplicate, one of which is kept by the taxpayer, and the other is issued by the real estate registration department with the certificate of house property registration.

3. When we pay the deed tax, the tax authorities will issue relevant tax payment vouchers to prove that the property is a taxed house. If the deed tax is not paid according to the regulations, then the real estate registration department cannot issue the title certificate.

4. This voucher is a tax payment voucher issued by the department responsible for collecting real estate transaction tax to the buyers. Vouchers represent that the purchaser has paid the corresponding tax. In the process of real estate transaction, deed tax certificate has many uses, such as the sale of second-hand houses, the withdrawal of housing provident fund, and the handling of loans.

Legal basis:

Detailed Rules for the Implementation of the Provisional Regulations on Deed Tax in People's Republic of China (PRC)

Article 10 After a taxpayer pays taxes, the deed tax collection organ shall issue a deed tax payment certificate to the taxpayer.