Mr. N.D. L in Dak Lak reflected that in 1989, he bought land from Mr. L.D. T for production and living.
The transfer has a handwritten paper, certified by the village chief and with the signature and seal of the Chairman of the People's Committee of Ea Kar town (old).
On December 17, 2025, Mr. L applied for the first red book. However, when he came to the Ea Kar commune regional tax authority to pay financial obligations on January 12, 2026, in addition to the registration fee, he was also required to pay personal income tax arising from Mr. T's transfer of land to him from 1989.
Mr. L asked, the land transfer has been going on since 1989. Now that he is carrying out procedures for the first red book, does Mr. L.D. T have to pay personal income tax or not?
If it is necessary to pay, is the current tax calculation method according to dossiers in accordance with legal regulations?
Regarding this issue, Dak Lak Provincial Tax Department has the following opinions:
Clause 3, Article 12 of Circular No. 111/2013/TT-BTC dated August 15, 2013 of the Minister of Finance on guiding the implementation of the Law on Personal Income Tax, the Law amending and supplementing a number of articles of the Law on Personal Income Tax stipulates:
Time to determine taxable income
The time to determine taxable income for real estate transfer is the time when individuals carry out procedures for real estate transfer according to the provisions of law.
Clause 5, Article 30 of Circular No. 111/2013/TT-BTC, amended and supplemented in Article 13 of Circular No. 151/2014/TT-BTC dated October 10, 2014 of the Minister of Finance stipulates:
For cases where real estate users receive transfers in the period from July 1, 1994 to before January 1, 2009.
If from January 1, 2009, the application for a red book is submitted and approved by a competent State agency, personal income tax is only paid once.
In case the real estate user receives the transfer before July 1, 1994, personal income tax is not collected.
From January 1, 2009, implementing the Law on Personal Income Tax, individuals transferring real estate with notarized contracts or without contracts with only handwritten documents must pay personal income tax for each transfer.
Based on the above regulations, in the case of Mr. L.D. T transferring land in 1989, if there is sufficient dossier to prove it according to regulations, it falls under the case of not collecting personal income tax.
Therefore, Dak Lak Provincial Tax Department requests Mr. N.D. L to contact the Basic Tax Department of 6 Dak Lak provinces to be identified and resolved according to legal regulations.
