What are xoilac tv trực tiếp bóng đá hôm nay 5 incomes from real estate exempt from personal income tax in Vietnam?
What are xoilac tv trực tiếp bóng đá hôm nay 5 incomes from real estateexempt from personal income tax in Vietnam?
According to specific provisions in Article 3 ofCircular 111/2013/TT-BTCas amended by Article 12 ofCircular 92/2015/TT-BTC, it is as follows:
[1]Income from xoilac tv trực tiếp bóng đá hôm nay transfer of real estate that is off-xoilac tv trực tiếp bóng đá hôm nay-plan housing, off-xoilac tv trực tiếp bóng đá hôm nay-plan construction works, as per regulations between spouses; biological parents and children; adoptive parents and adopted children; in-laws with sons/daughters-in-law; grandparents and grandchildren; siblings.
In cases where real estate (including off-xoilac tv trực tiếp bóng đá hôm nay-plan housing, off-xoilac tv trực tiếp bóng đá hôm nay-plan construction works as per real estate business law regulations) created by either spouse during marriage is deemed shared property, if divided upon divorce either by agreement or court ruling, such division is exempt from tax.
[2]In cases where an individual possesses only one housing, or land use rights in Vietnam, they are exempt from income tax from transferring xoilac tv trực tiếp bóng đá hôm nay said housing, or homestead land use rights and attachments thereon.
[3]Income from xoilac tv trực tiếp bóng đá hôm nay value of land use rights provided to individuals by xoilac tv trực tiếp bóng đá hôm nay State without payment or with reduced land levy.
[4]Income from inheritance, gifts being real estate, including off-xoilac tv trực tiếp bóng đá hôm nay-plan housing, off-xoilac tv trực tiếp bóng đá hôm nay-plan construction works, as per regulations between: spouses; biological parents and children; adoptive parents and adopted children; in-laws with sons/daughters-in-law; grandparents and grandchildren; siblings.
[5]Income from xoilac tv trực tiếp bóng đá hôm nay conversion of agricultural land to streamline agricultural production without changing land use purposes, allotted by xoilac tv trực tiếp bóng đá hôm nay State to households or individuals directly engaged in agricultural production.
What are xoilac tv trực tiếp bóng đá hôm nay 5incomes from real estateexempt from personal income tax in Vietnam? (Image from xoilac tv trực tiếp bóng đá hôm nay Internet)
What is xoilac tv trực tiếp bóng đá hôm nay application for tax exemption for off-xoilac tv trực tiếp bóng đá hôm nay-plan real estate Income?
It is evident that xoilac tv trực tiếp bóng đá hôm nay application for tax exemption for personal income from transferring, inheriting, or receiving gifts of real estate (including off-xoilac tv trực tiếp bóng đá hôm nay-plan housing, off-xoilac tv trực tiếp bóng đá hôm nay-plan construction works) is processed perQuyết định 2780/QĐ-BTC năm 2023as follows:
(*) Cases involving spouses, biological parents and children, adoptive parents and adopted children; in-laws with sons/daughters-in-law; grandparents and grandchildren; siblings. xoilac tv trực tiếp bóng đá hôm nay tax exemption dossier includes:
- Personal income tax declaration Form No. 03/BDS-TNCN issued with Appendix II ofCircular 80/2021/TT-BTC.
DownloadForm No. 03/BDS-TNCN
xoilac tv trực tiếp bóng đá hôm nay tax authority will extract information from xoilac tv trực tiếp bóng đá hôm nay national population database as per regulations to resolve xoilac tv trực tiếp bóng đá hôm nay procedure. If unable, xoilac tv trực tiếp bóng đá hôm nay taxpayer must provide documents related to identifying xoilac tv trực tiếp bóng đá hôm nay tax-exempt party specific to each case. Specifically:
+ For real estate transactions, inheritance, gifts between spouses: Confirmation of residence or Individual Identification and Citizen Information Notice from xoilac tv trực tiếp bóng đá hôm nay national population database or a copy of xoilac tv trực tiếp bóng đá hôm nay marriage certificate or Court's divorce, remarriage decision (for property division due to divorce; consolidation of ownership due to remarriage).
+ For real estate transactions, inheritance, gifts between biological parents and children: Confirmation of residence or Individual Identification and Citizen Information Notice from xoilac tv trực tiếp bóng đá hôm nay national population database or a birth certificate copy. In cases of children born out of wedlock, a copy of xoilac tv trực tiếp bóng đá hôm nay Decision recognizing parent-child relationships from a competent authority is required.
+ For real estate transactions, inheritance, gifts between adoptive parents and adopted children: Confirmation of residence or Individual Identification and Citizen Information Notice from xoilac tv trực tiếp bóng đá hôm nay national population database or a copy of xoilac tv trực tiếp bóng đá hôm nay Adoption Decision from a competent authority.
+ For real estate transactions, inheritance, gifts between grandparents and grandchildren (paternal): Copies of xoilac tv trực tiếp bóng đá hôm nay grandchild’s birth certificate and xoilac tv trực tiếp bóng đá hôm nay father’s birth certificate; or Confirmation of residence or an Individual Identification and Citizen Information Notice in xoilac tv trực tiếp bóng đá hôm nay national population database showing xoilac tv trực tiếp bóng đá hôm nay relationship between grandparents and grandchildren; or other documents with certification from a competent authority about xoilac tv trực tiếp bóng đá hôm nay grandparent-grandchild relationship.
+ For real estate transactions, inheritance, gifts between grandparents and grandchildren (maternal): Copies of xoilac tv trực tiếp bóng đá hôm nay grandchild’s birth certificate and xoilac tv trực tiếp bóng đá hôm nay mother’s birth certificate; or Confirmation of residence or an Individual Identification and Citizen Information Notice in xoilac tv trực tiếp bóng đá hôm nay national population database showing xoilac tv trực tiếp bóng đá hôm nay relationship between grandparents and grandchildren; or other documents with certification from a competent authority proving xoilac tv trực tiếp bóng đá hôm nay grandparent-grandchild relationship.
+ For real estate transactions, inheritance, gifts between siblings: Confirmation of residence or Individual Identification and Citizen Information Notice from xoilac tv trực tiếp bóng đá hôm nay national population database showing xoilac tv trực tiếp bóng đá hôm nay relationship of common parents or same father different mother or same mother different father or other documents with certification from a competent authority proving blood relationship.
+ For real estate transactions, inheritance, gifts between in-laws with sons/daughters-in-law: Confirmation of residence or Individual Identification and Citizen Information Notice from xoilac tv trực tiếp bóng đá hôm nay national population database detailing xoilac tv trực tiếp bóng đá hôm nay relationship between in-laws and sons/daughters-in-law; or copies of xoilac tv trực tiếp bóng đá hôm nay marriage certificate and birth certificate of xoilac tv trực tiếp bóng đá hôm nay spouse to identify xoilac tv trực tiếp bóng đá hôm nay relationship between in-laws and sons/daughters-in-law.
+ For real estate transactions, inheritance, gifts subject to tax exemption, besides xoilac tv trực tiếp bóng đá hôm nay documents above, those involved can use other documents with certification from a competent authority about xoilac tv trực tiếp bóng đá hôm nay relationship between xoilac tv trực tiếp bóng đá hôm nay transferor and xoilac tv trực tiếp bóng đá hôm nay transferee, inheritance, gifts as a basis for identifying tax-exempt income.
-
In cases where xoilac tv trực tiếp bóng đá hôm nay State allocates land to individuals without payment or reduces land levy as per regulations, xoilac tv trực tiếp bóng đá hôm nay dossier includes: A copy of xoilac tv trực tiếp bóng đá hôm nay land allocation decision from a competent authority.
-
For xoilac tv trực tiếp bóng đá hôm nay exchange of agricultural land positions among households or individuals allocated land for production by xoilac tv trực tiếp bóng đá hôm nay State, xoilac tv trực tiếp bóng đá hôm nay dossier includes:
- A document agreeing on xoilac tv trực tiếp bóng đá hôm nay land exchange or an agricultural land exchange contract between parties certified by a competent authority.
Copies of documents concerning tax-exempt real estate transactions, agricultural land conversions must be notarized or certified by a competent authority.
If unavailable, xoilac tv trực tiếp bóng đá hôm nay transferor, or land exchange parties must present xoilac tv trực tiếp bóng đá hôm nay original for xoilac tv trực tiếp bóng đá hôm nay tax authority to verify and compare.
- In cases where an individual transfers xoilac tv trực tiếp bóng đá hôm nay sole housing, homestead land use rights in Vietnam exempt from personal income tax according to regulations, xoilac tv trực tiếp bóng đá hôm nay individual submits a tax declaration document as per point 9.3 of Appendix I Tax Declaration Dossier List issued withDecree 126/2020/ND-CP.
What are xoilac tv trực tiếp bóng đá hôm nay 3 steps for exempting personal income tax on real estate income?
Based onDecision 2780/QD-BTC of 2023, xoilac tv trực tiếp bóng đá hôm nay procedure for exempting personal income tax for individuals earning from transferring, inheriting, or receiving real estate gifts (including off-xoilac tv trực tiếp bóng đá hôm nay-plan housing, off-xoilac tv trực tiếp bóng đá hôm nay-plan construction works) is as follows:
Step 1:Individuals transferring real estate subject to tax exemption (including off-xoilac tv trực tiếp bóng đá hôm nay-plan housing, off-xoilac tv trực tiếp bóng đá hôm nay-plan construction works) prepare one dossier and submit it alongside tax filing documents under xoilac tv trực tiếp bóng đá hôm nay one-stop-shop mechanism or directly to xoilac tv trực tiếp bóng đá hôm nay Tax Department where xoilac tv trực tiếp bóng đá hôm nay real estate is located.
Where localities have not implemented xoilac tv trực tiếp bóng đá hôm nay one-stop-shop mechanism, submit documents directly to xoilac tv trực tiếp bóng đá hôm nay land use rights registration office where xoilac tv trực tiếp bóng đá hôm nay transferring real estate is located.
In cases of transferring off-xoilac tv trực tiếp bóng đá hôm nay-plan housing, off-xoilac tv trực tiếp bóng đá hôm nay-plan construction works, individuals must file tax declarations and pay personal income taxes at xoilac tv trực tiếp bóng đá hôm nay local Tax Department where xoilac tv trực tiếp bóng đá hôm nay off-xoilac tv trực tiếp bóng đá hôm nay-plan housing or construction works are located.
Step 2:xoilac tv trực tiếp bóng đá hôm nay tax authority receives xoilac tv trực tiếp bóng đá hôm nay dossier:
For dossiers submitted directly to xoilac tv trực tiếp bóng đá hôm nay tax authority or sent via postal services: xoilac tv trực tiếp bóng đá hôm nay tax authority processes and resolves xoilac tv trực tiếp bóng đá hôm nay dossier as per regulations.
For dossiers submitted via electronic transactions, receiving, checking, accepting, processing, and delivering results are conducted through xoilac tv trực tiếp bóng đá hôm nay tax authority's electronic data processing system.
For transactions, inheritance, gifts comprising real estate (including off-xoilac tv trực tiếp bóng đá hôm nay-plan housing, construction works, housing used but not yet granted land use rights, housing ownership, and attached property as per regulations) between spouses, biological parents and children, adoptive parents and adopted children; in-laws with sons/daughters-in-law; grandparents and grandchildren; siblings. xoilac tv trực tiếp bóng đá hôm nay tax authority must extract information from xoilac tv trực tiếp bóng đá hôm nay national population database as regulated in Article 84 ofCircular 80/2021/TT-BTCamended by Clause 6 Article 7 ofCircular 43/2023/TT-BTCto resolve tax exemption for taxpayers.
If unable to extract information about citizen residence from xoilac tv trực tiếp bóng đá hôm nay national population database, xoilac tv trực tiếp bóng đá hôm nay taxpayer must provide documents related to identifying xoilac tv trực tiếp bóng đá hôm nay tax-exempt party specific to each case.
Step 3:xoilac tv trực tiếp bóng đá hôm nay tax authority reviews, resolves xoilac tv trực tiếp bóng đá hôm nay dossier, and delivers results according to regulations.
