THTax cung cấp dịch vụ đại lý thuế, tư vấn thuế, kế toán trọn gói

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

[04] Taxpayer’s name: ……………………………………………………………………………….......................................................................... 

[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: …………………

[13] Name of the organization (if any): ………………….............................................. 

[14] Tax code (if available):

[15] Address: ……………………………………………

[16] District/County: ……………… [17] Province/City: ………………………

[20] Tax agent’s name (if any): ……………………………

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: ................................................................................................

[34] Tax identification number (if any):

[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

• [37] Land use rights and attached assets on land
• [38] Ownership or use rights of housing
• [39] Land lease or water surface lease rights
• [40] Other real estate

IV. CHARACTERISTICS OF THE REAL ESTATE BEING TRANSFERRED, INHERITED, OR GIFTED

[41] Information about the land:

• [41.1] Land plot number (Plot number) …; Map sheet number (number): ……
• [41.2] Address: ........................................................................................................
• [41.3] House number … Building … Alley/Street … Road/Street … Hamlet/Village: ..........
• [41.4] Ward/Commune: .................................................................................................
• [41.5] District/County: ..............................................................................................
• [41.6] Province/City: .........................................................................................
• [41.7] Land type, plot location (1,2,3,4…)
  • + Land type 1: ............... Location 1: ………… Area: …… m²
  • + Land type 1: ............... Location 2: ………… Area: …… m²
  • ...
  • + Land type 2: ............... Location 1: ………… Area: …… m²
  • + Land type 2: ............... Location 2: ………… Area: …… m²
  • ...
• [41.8] Coefficient (if any): …………………………………………………………….
• [41.9] Land origin: (Land granted or leased by the government; Land received by transfer; inheritance, or gift …): ……………………………………..…….
• [41.10] Actual land transfer value (if any): ……………………….VND

[42] Information about housing, construction works:

[42.1] Individual housing:

• [42.2] Type 1:......... Housing grade ….. Total floor area: ………. m²
• [42.3] Type 2:......... Housing grade ….. Total floor area: ………. m²
• [42.4] Actual house transfer value (if any): …………………………… VND

[42.5] Condominium housing:

• [42.6] Project owner: ..........................
• [42.7] Project address: …………
• [42.8] Construction area: …………
• [42.9] Total floor area: …..…. m²
• [42.10] Common ownership area: …. m²
• [42.11] Private ownership area: ..… m²
• [42.12] Structure: ............
• [42.13] Number of floors: ............
• [42.14] Number of basements: ………..
• [42.15] Completion year: ………………
• [42.16] Actual house transfer value (if any): ………………………… VND

[42.17] House origin:

• Self-built
• [42.18] Completion year (or year the house was first used): ….
• Transferred
• [42.19] Time of document processing for house transfer: .....................

[42.20] Construction works (excluding housing):

• [42.21] Project owner: ........................
• [42.22] Project address: …………
• [42.23] Type of construction: ............... Work category … Construction grade …
• [42.24] Construction area: ........
• [42.25] Total floor area: …..…. m²
• [42.26] Coefficient (if any): ......................
• [42.27] Unit price: ................................
• [42.28] Actual construction work transfer value (if any): ……………… VND

[43] Assets attached to the land:

• [43.1] Type of assets attached to the land: ...............................................................
• [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

• [44] Type of income:
  • [44.1] Income from real estate transfer
  • [44.2] Income from inheritance or gift
• [45] Transfer value of real estate and other assets attached to land or value of real estate received from inheritance or gifts:…………………………………….................... VND
• [46] Personal income tax arising from real estate transfer ([46]=[45]x2%): ............................................................................................................. VND
• [47] Tax-exempt income: ..................................................................................... VND
• [48] Exempted personal income tax ([48] = [47] x 2%) ………………........ VND
• [49] Personal income tax payable from real estate transfer: {[49]=([46]-[48])}: …………………………VND
• [50] Personal income tax payable from inheritance or gift of real estate:
  • {[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):

• Currency unit: VND

VII. ATTACHED DOCUMENTS INCLUDE:

• ...................................................................................................................................;
• ...................................................................................................................................;

I confirm that the declared contents are true and take full responsibility before the law for the contents I have declared./.