On June 12, 2024, the General Department of Taxation issued Official Dispatch No. 2509/TCT-DNNCN on tax policy problems in the case of donating land use rights with a representative.
The General Department of Taxation has the following opinion:
Based on the legal basis of personal income tax and the Civil Code, individuals with income from receiving gifts of real estate must declare and pay taxes when receiving income. In case the Donor donates real estate to the Donee through authorization activities and the Donor has no blood relationship with the Done, there is not enough basis for tax exemption as prescribed in Clause 1 of this Article. Article 4 Decree No. 65/2013/ND-CP.
