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  • 2024-07-19

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Income Tax on House and Land Transactions 2.0

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Laws & Regulations
No. Title Publish time
1 The announcement of "Situations of house and land that have been held for a period of no more than 5 years are transferred because of involuntary cause as stipulated in Item 4 of Subparagraph 1 of Paragraph 2 of Article 24-5 of Income Tax Act" has been issued and became effective on 1 July 2021. (Issuance of Decree No. 11004575361 by the MOF on 11 June 2021) 2023-08-23
2 The announcement of “Situations of house and land that have been held for a period of no more than five years are transferred because of a job transfer, involuntary separation from employment, or any other involuntary cause provided in Subparagraph 1-(5), Paragraph 3, Article 14-4 of the Income Tax Act” has been issued and became effective on 1 July 2021. (Issuance of Decree No. 11004575360 by the MOF on 11 June 2021) 2023-07-26
3 The amendments to Articles 8, 11 and 14 of "The Standards of Withholding Rates for Various Incomes" (About Income Tax on House and Land Transactions 2.0) 2022-07-04
4 The amendments to Partial Articles of the Income Tax Act (About Income Tax on House and Land Transactions 2.0) 2022-06-22
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