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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