The registrar is responsible for verifying the documentation. If the documentation is valid, the registrar submits the request to the Public Service Portal and VNNIC. After the documentation on the public service portal is approved, the registrar issues an approval letter and notifies the results to the parties involved in the transfer (within 2 working days) to proceed with the next steps of the transfer process.

- For subjects who are business individuals or household businesses (with addresses in Vietnam)::
a) Tax declaration documentation for household businesses and business individuals paying taxes according to the declaration method specified in point 8.2 of Appendix I - List of tax declaration documents issued under Government Decree No. 126/2020/ND-CP dated October 19, 2020, specifically::
+ Tax declaration form for household businesses and business individuals according to Form No 01/CNKD
+ Appendix listing business activities during the period for household businesses and business individuals according to Form No 01-2/BK-HĐKD.
+ Supporting documents for tax declaration for each occurrence include:
Copy of the transfer contract signed by both parties involved in the transfer.
Copy of documents proving the domain is currently owned by the transferor
b) Where to submit tax declaration documents :
The Tax Sub-Department that directly manages the location where the household business or business individual conducts production and business activities
- The deadline for submitting monthly tax declaration documents is no later than the 20th day of the month following the month when the tax obligation arises.
- The deadline for submitting quarterly tax declaration documents is no later than the last day of the first month of the quarter immediately following the quarter when the tax obligation arises.
=> After obtaining proof of completed tax payment, the transferor must send a copy to the registrar.
If the transferor is not subject to tax payment, follow the guidelines (Form 5)

- For subjects who are domestic organizations or enterprises (with addresses in Vietnam) conducting domain usage rights transfer:
+ Commitment letter confirming completion of tax obligations by the transferor (Attached form)
+ Enterprises transferring domain usage rights must issue VAT invoices and declare and pay VAT at the prescribed VAT rate of 10%.
+ The amount that enterprises receive from this activity is included in revenue for calculating taxable income subject to corporate income tax as prescribed.
+ Basis for proof of completed tax payment: VAT invoice from the enterprise sent to the registrar when transferring domain usage rights.

- For subjects who are foreign individuals or organizations (with foreign addresses) transferring domain usage rights:
+ Foreign individuals with income from domain usage rights transfer must submit tax declaration documents to the tax authority that directly manages the domain registrar. Form No. 01/CNKD and appendix 01-01/BK-CNKD
If the transferor is not subject to tax payment, follow the guidelines (Form 5)
+ Foreign organizations must prepare a declaration according to Form BM-QT-03 sent with the transfer documentation. The registrar will pay taxes on behalf of the organization (2% of the total amount declared in this document).

- Documents showing that the transferor (domain owner) has completed tax payment obligations for Internet domain usage rights transfer.
- The transferee pays domain re-registration fees, service charges, and other prescribed fees to the registrar.
- The registrar re-registers the domain according to the transferee's information and notifies all parties involved in the transfer upon completion.