In the case of exemption or reduction in the personal income tax on transfer of housing, land use rights in Vietnam rely on the basis of the declarations by the real estate transfer people self-assessment and self-responsible for the truthfulness of the statement.
This case will not apply to the process of tax exemption or reduction issued with Decision 1444/QD-TCT.
This include in Document 3743/TCT-KK on October 25th 2012 on the procedure for tax exemption or reduction according to the tax reduction or exemption issued by the General Department of Taxation.
The case when exemption or reduction of land use fees, tax authorities based on the cadastral together with proof of exemption, reduction of land use determination of land use levy exemption or reduction, some land use fees to be paid.
The determination of tax exemption or reduction of land use are made in accordance with the exemption or reduction issued with Decision 1444/QD-TCT.
The Document takes effect from the date of issuance.