Form 03/BDS-PIT: Personal Income Tax Declaration for Real Estate Transactions (Form No: 03/BĐS-TNCN Attached to Circular No. 80/2021/TT-BTC dated September 29, 2021 by the Ministry of Finance
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
PERSONAL INCOME TAX DECLARATION FORM
(Applicable to individuals with income from real estate transfers; inheritance and gifts of real estate)
[01] Tax period: Occurrence date: Day … Month … Year ...
[02] First time: * [03] Additional submission: …
I. INFORMATION OF THE PERSON TRANSFERRING, RECEIVING INHERITANCE, OR RECEIVING GIFT
[05] Tax code (if available):
[06] ID/CCCD/Passport number (for Vietnamese nationals): ………
[06.1] Issue date: ………………… [06.2] Place of issue: ………………
[07] Passport (for foreign nationals): …………………
[07.1] Issue date: ………………… [07.2] Place of issue: …………………
[08] Current address: ………………………………………
[09] District/County: ……………… [10] Province/City: ………………………
[11] Phone: ………………… [12] Email: …………………
[14] Tax code (if available):
[15] Address: ……………………………………………
[16] District/County: ……………… [17] Province/City: ………………………
21] Tax code (if available):
[22] Address: ……………………………..
[23] District/County: ……………… [24] Province/City: ………………………
[25] Phone: ………………… [26] Email: …………………
[27] Tax agent contract: [28] Number: ………………… [29] Date: …………………
[30] Documents on land use rights, home ownership, and assets attached to land:
………………………………………………………………………………………..
[30.1] Number: …………… [30.2] Issued by: ………………… [30.3] Issued on: …………..
[31] Housing sale contracts, construction works forming future buildings with project owners: ………………………
[31.1] Number: …………… [31.2] Date: …………………
[32] Real estate transfer or exchange contract:
[32.1] Number: ……………… [32.2] Place of establishment: …………… [32.3] Date: ……………
[32.4] Certifying authority: …………… [32.5] Certification date: …………………
III. TYPE OF REAL ESTATE TRANSFER, INHERITANCE, GIFTS
[33] Representative's full name: ................................................................................................
[35] ID card/CCCD/Passport number (if there is no tax identification number):…………………
[35.1] Date of issue:…………………… [35.2] Place of issue:…………………………....
[36] Document of Inheritance, Gift of Real Estate:
[36.1] Location where inheritance/gift documentation is processed: .......................................................
[36.2] Date of document creation: .......................................................
[36.3] Certifying authority: ...................................................................................
[36.4] Date of certification: ........................................................................................
III. TYPE OF REAL ESTATE BEING TRANSFERRED, INHERITED, OR GIFTED
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[37] Land use rights and attached assets on land
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[38] Ownership or use rights of housing
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[39] Land lease or water surface lease rights
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[40] Other real estate
IV. CHARACTERISTICS OF THE REAL ESTATE BEING TRANSFERRED, INHERITED, OR GIFTED
[41] Information about the land:
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[41.1] Land plot number (Plot number) …; Map sheet number (number): ……
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[41.2] Address: ........................................................................................................
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[41.3] House number … Building … Alley/Street … Road/Street … Hamlet/Village: ..........
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[41.4] Ward/Commune: .................................................................................................
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[41.5] District/County: ..............................................................................................
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[41.6] Province/City: .........................................................................................
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[41.7] Land type, plot location (1,2,3,4…)
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+ Land type 1: ............... Location 1: ………… Area: …… m²
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+ Land type 1: ............... Location 2: ………… Area: …… m²
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...
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+ Land type 2: ............... Location 1: ………… Area: …… m²
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+ Land type 2: ............... Location 2: ………… Area: …… m²
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...
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[41.8] Coefficient (if any): …………………………………………………………….
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[41.9] Land origin: (Land granted or leased by the government; Land received by transfer; inheritance, or gift …): ……………………………………..…….
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[41.10] Actual land transfer value (if any): ……………………….VND
[42] Information about housing, construction works:
[42.1] Individual housing:
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[42.2] Type 1:......... Housing grade ….. Total floor area: ………. m²
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[42.3] Type 2:......... Housing grade ….. Total floor area: ………. m²
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[42.4] Actual house transfer value (if any): …………………………… VND
[42.5] Condominium housing:
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[42.6] Project owner: ..........................
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[42.7] Project address: …………
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[42.8] Construction area: …………
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[42.9] Total floor area: …..…. m²
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[42.10] Common ownership area: …. m²
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[42.11] Private ownership area: ..… m²
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[42.12] Structure: ............
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[42.13] Number of floors: ............
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[42.14] Number of basements: ………..
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[42.15] Completion year: ………………
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[42.16] Actual house transfer value (if any): ………………………… VND
[42.17] House origin:
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Self-built
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[42.18] Completion year (or year the house was first used): ….
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Transferred
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[42.19] Time of document processing for house transfer: .....................
[42.20] Construction works (excluding housing):
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[42.21] Project owner: ........................
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[42.22] Project address: …………
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[42.23] Type of construction: ............... Work category … Construction grade …
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[42.24] Construction area: ........
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[42.25] Total floor area: …..…. m²
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[42.26] Coefficient (if any): ......................
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[42.27] Unit price: ................................
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[42.28] Actual construction work transfer value (if any): ……………… VND
[43] Assets attached to the land:
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[43.1] Type of assets attached to the land: ...............................................................
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[43.2] Actual transfer value of assets attached to the land (if any): ...… VND
V. INCOME FROM REAL ESTATE TRANSFER; INCOME FROM INHERITANCE OR GIFTS OF REAL ESTATE
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[44] Type of income:
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[44.1] Income from real estate transfer
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[44.2] Income from inheritance or gift
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[45] Transfer value of real estate and other assets attached to land or value of real estate received from inheritance or gifts:…………………………………….................... VND
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[46] Personal income tax arising from real estate transfer ([46]=[45]x2%): ............................................................................................................. VND
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[47] Tax-exempt income: ..................................................................................... VND
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[48] Exempted personal income tax ([48] = [47] x 2%) ………………........ VND
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[49] Personal income tax payable from real estate transfer: {[49]=([46]-[48])}: …………………………VND
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[50] Personal income tax payable from inheritance or gift of real estate:
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{[50]=([45]-[47]-10.000.000) x 10%}:………………..……....... VND
[51] Tax to be paid, exempted for the owner (only for cases with co-ownership or when the owner/co-owner is exempt from tax according to the regulations):
No. |
Name |
Tax ID number |
Ownership rate (%) |
Tax payable |
Tax exempted |
Reason for exemption (if applicable) |
[51.1] |
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[51.2] |
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VII. ATTACHED DOCUMENTS INCLUDE:
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...................................................................................................................................;
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...................................................................................................................................;
I confirm that the declared contents are true and take full responsibility before the law for the contents I have declared./.
TAX AGENT STAFF
Full name: .............................
Certification number: ......
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Date: .........., month ......, year ......
TAXPAYER or LEGAL REPRESENTATIVE OF THE TAXPAYER
(Signature, full name, title, and seal (if any)/Electronic signature)
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Notes:
If the taxpayer (NNT) does not have co-ownership and is fully exempt from personal income tax (PIT) according to regulations for real estate transfer, inheritance, or gifts, then they only need to check the first line in column [51.7] or provide a reason for exemption in column [51.8] without filling out other information.
If there is co-ownership (whether exempt or not), the taxpayer representative must fully complete the information in column [51].
If the taxpayer does not have co-ownership but has partial PIT exemption, they need to fill in the relevant sections.
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Column [51.4] – In case of co-ownership: the taxpayer representative must declare the ownership ratio of the owner and co-owners.
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In case of no co-ownership, the taxpayer must self-determine the ownership ratio to calculate the payable tax and tax exemptions for real estate transfer, inheritance, or gifts.
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For the "TAXPAYER or LEGAL REPRESENTATIVE" section, it is filled out by a representative only when there is no tax exemption and must state "Declaring on behalf."