Pursuant to Section 67, Part 2 of the Appendix issued with Decision 3078/QD-BTC in 2025, individuals residing with income from real estate transfers abroad must follow the procedures below.
Regarding the implementation procedures
Step 1: Within 10 days from the effective date of the transfer contract according to the provisions of law, individuals with income from real estate transfers, individuals with income from receiving inheritance and gifts of real estate abroad must prepare documents and submit tax declaration documents directly to the Local Tax Department where the individual resides.
Step 2: Tax authority receives taxpayer's documents
For documents submitted directly to the tax authority or documents sent by post: the tax authority receives and processes the documents according to regulations.
In case the dossier is submitted to the tax authority via electronic transactions, the dossier receipt, inspection, acceptance, processing and return of results via the electronic data processing system of the tax authority.
On how to do it
Individuals submit directly to the tax office or send via the postal system.
In addition, taxpayers can send electronic documents to tax authorities via electronic transactions (Electronic Information Portal of the Tax Department, Electronic Information Portal of a competent state agency or a T-VAN service provider).
Regarding composition and quantity of documents
- The dossier includes:
Personal income tax declaration (applicable to individuals with income from real estate transfers; income from receiving inheritance, gifts of real estate) form No. 03/BDS-TNCN.
download from Appendix I - List of tax declarations issued with Decree 126/2020/ND-CP dated October 19, 2020 of the Government and Appendix II - Tax declaration Form issued with Circular 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance.
- Number of documents: 1 set
Regarding the settlement deadline
No later than 5 working days from the date the taxpayer submits directly to the tax authority or the date the agency receives the dossier under the one-stop mechanism for initial declaration, declaration when there are changes in factors that change the basis for tax calculation, additional declaration.
In case of changing taxpayers but the taxpayer has fulfilled its annual tax obligations, the tax authority will not issue a tax payment notice.
No later than 5 working days for information transfer forms to determine financial obligations on land sent by competent state agencies.
All procedures and processes are carried out free of charge by the basic tax.
