A resident in Dak Lak province said that in 1989 he received the transfer of a land plot for production and living. The purchase and sale was made by handwritten paper, with the confirmation of the village chief and the signature and seal of the Chairman of the People's Committee of Ea Kar town (old).
On December 17, 2025, this person applied for the first red book. However, when fulfilling financial obligations at the tax authority in January 2026, in addition to the registration fee, he was also required to pay personal income tax arising from the land transfer transaction in 1989.
From there, people wonder whether the land transfer case that took place more than three decades ago is subject to personal income tax or not, and at the same time ask whether the current tax calculation according to dossiers is in accordance with legal regulations.
Basis for determining tax calculation time
Answering this content, the Dak Lak provincial tax authority cited the provisions of Clause 3, Article 12 of Circular 111/2013/TT-BTC of the Ministry of Finance. According to regulations, the time to determine taxable income for real estate transfer is the time when individuals carry out transfer procedures according to the provisions of law.
In addition, Clause 5, Article 30 of Circular 111/2013/TT-BTC, amended and supplemented in Circular 151/2014/TT-BTC, also clearly stipulates the handling of tax obligations for cases of real estate transfer in each different period.
Accordingly, in case real estate users receive transfers in the period from July 1, 1994 to before January 1, 2009 and after 2009 submit applications for Certificates, they only have to pay one-time personal income tax.
Transfers before 1994 are tax-free
Notably, the regulation also clearly states that if the land user receives real estate transfer before July 1, 1994, it falls under the case of not collecting personal income tax, provided that there are sufficient documents to prove it according to regulations.
Based on the above regulations, the tax authority said that in the case of land transfer in 1989, if there are sufficient documents proving the transaction as prescribed, it is not subject to personal income tax.
To be specifically considered for financial obligations, people are recommended to contact the local tax authority where the land is located to check dossiers and resolve them according to the provisions of law.
