When is the personal income vtv5 trực tiếp bóng đá hôm nay period for income from real estate transfer in Vietnam?
When is the personal income vtv5 trực tiếp bóng đá hôm nay period for income from real estate transfer in Vietnam?
According to the provisions in Article 7 of theLaw on Personal Income vtv5 trực tiếp bóng đá hôm nay 2007as amended by Clause 3, Article 1 of theLaw on Amendments to Law on Personal Income vtv5 trực tiếp bóng đá hôm nay 2012, the vtv5 trực tiếp bóng đá hôm nay period is provided as follows:
vtv5 trực tiếp bóng đá hôm nay period
1. The vtv5 trực tiếp bóng đá hôm nay period for resident individuals is provided as follows:
a) An annual vtv5 trực tiếp bóng đá hôm nay period applies to income from business, income from salaries, and wages;
b) A vtv5 trực tiếp bóng đá hôm nay period per occurrence of income applies to income from capital investment, income from capital transfer (except income from securities transfer), income from real estate transfer, income from winnings, income from copyrights, income from franchising, income from inheritance, and income from gifts;
c) A vtv5 trực tiếp bóng đá hôm nay period per transfer or annually for income from securities transfer.
2. The vtv5 trực tiếp bóng đá hôm nay period for non-resident individuals is calculated per occurrence of income applied to all taxable income.
The personal income vtv5 trực tiếp bóng đá hôm nay period for real estate transfer activities is determined per occurrence of income.
When is the personal income vtv5 trực tiếp bóng đá hôm nay period for income from real estate transfer in Vietnam? (Image from the Internet)
Which income is exempt from personal income vtv5 trực tiếp bóng đá hôm nay from real estate transfer in Vietnam?
According to Article 4 of theLaw on Personal Income vtv5 trực tiếp bóng đá hôm nay 2007, supplemented by Clause 3, Article 2 of theLaw Amending vtv5 trực tiếp bóng đá hôm nay Laws 2014and amended by Clause 2, Article 1 of theLaw on Amendments to Law on Personal Income vtv5 trực tiếp bóng đá hôm nay 2012, which stipulates 05 types of income exempt from personal income vtv5 trực tiếp bóng đá hôm nay are as follows:
(1) Income from real estate transfer between spouses; biological parents and biological children; adoptive parents and adopted children; parents-in-law and daughter-in-law; parents-in-law and son-in-law; paternal grandparents and grandchildren; maternal grandparents and grandchildren; siblings.
(2) Income from the transfer of housing, residential land use rights, and assets attached to residential land of individuals in cases where the individual has only one house, only one residential land.
(3) Income from the land use rights value assigned by the State to individuals.
(4) Income from inherited or gifted real estate between spouses; biological parents and biological children; adoptive parents and adopted children; parents-in-law and daughter-in-law; parents-in-law and son-in-law; paternal grandparents and grandchildren; maternal grandparents and grandchildren; siblings.
(5) Income from the conversion of agricultural land by households and individuals assigned for production by the State.
Which authority handles the procedures for exemption from personal income vtv5 trực tiếp bóng đá hôm nay on real estate transfer in Vietnam?
Based on Section 4, Part 2 of the Appendix issued withDecision 2780/QD-BTC of 2023on administrative procedures revised and supplemented in the field of vtv5 trực tiếp bóng đá hôm nay, under the management function of the Ministry of Finance, the procedure for declaring exemption from personal income vtv5 trực tiếp bóng đá hôm nay for individuals with income from transfer, inheritance, and gifts is as follows:
Declaration for exemption from personal income vtv5 trực tiếp bóng đá hôm nay for individuals with income from transfer, inheritance, gifts as real estate (including housing, construction work to be formed in the future)
- Implementation steps:
+ Step 1. Individuals transferring real estate eligible for vtv5 trực tiếp bóng đá hôm nay exemption (including housing and construction work to be formed in the future) prepare and submit exemption documents along with vtv5 trực tiếp bóng đá hôm nay declaration dossiers at the one-stop shop or the vtv5 trực tiếp bóng đá hôm nay Sub-Department where the real estate is located. In cases where the locality has not implemented the one-stop shop mechanism, submit documents directly to the land use rights registration office where the real estate is transferred.
In cases where individuals transfer housing and construction work to be formed in the future, they shall declare and pay personal income vtv5 trực tiếp bóng đá hôm nay at the local vtv5 trực tiếp bóng đá hôm nay Sub-Department where the housing and construction work to be formed in the future are located.
+ Step 2. The vtv5 trực tiếp bóng đá hôm nay authority receives the dossier:
++ In the case of direct submission to the vtv5 trực tiếp bóng đá hôm nay authority or submission via post: the vtv5 trực tiếp bóng đá hôm nay authority receives, handles the dossier according to regulations.
++ In the case of electronic submission to the vtv5 trực tiếp bóng đá hôm nay authority, the receiving, checking, acceptance, handling of the dossier, and returning of results are carried out via the electronic data processing system of the vtv5 trực tiếp bóng đá hôm nay authority.
....
- authority handling administrative procedures: vtv5 trực tiếp bóng đá hôm nay Sub-Department.
Thus, the authority that handles the procedures for exemption from personal income vtv5 trực tiếp bóng đá hôm nay on real estate transfers is the vtv5 trực tiếp bóng đá hôm nay Sub-Department where the real estate is located.
