Headlines 05/07/2022 15:07 CH

Data on tax upon transfer of off-plan property

Dương Phạm

On June 29, 2022, the Government of Vietnam promulgated Decree No. 44/2022/ND-CP on development, management and use of the system of information on housing and real estate market.

According to the Decree, information and data about tax upon transfer of some property prescribed in points a, b and c clause 3 Article 12 of Decree No. 44/2022/ND-CP include:

- Total collected tax on transfer of property.

- Total transaction of transfer, purchase and sale of property in an area.

- Total value of transfer, purchase and sale of property in an area.

To be specific, the property prescribed in points a, b and c clause 3 Article 12 of Decree No. 44/2022/ND-CP on information and data about off-plan property includes:

- Detached houses (villas, semi-detached houses).

- Apartments for living.

- Land for construction of houses (in the form of subdivision and sale of subdivisions)

Decree No. 44/2022/ND-CP comes into force from August 15, 2022 and replaces Decree No. 117/2015/ND-CP dated November 12, 2015.

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