Official Letter No. 3176/DON-QLDN1 dated March 4, 2026, issued by the Tax Department regarding corporate income tax (CIT) on real estate transfer

• Pursuant to Point b, Clause 3, Article 3 of Decree No. 320/2025/NĐ-CP dated December 15, 2025 of the Government;
• Pursuant to Point b, Clause 3, Article 17 of Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance.

Based on the above provisions:

Where the Company conducts apartment transfer activities in Ho Chi Minh City, such activities are determined as real estate transfer activities in accordance with Point b, Clause 3, Article 3 of Decree No. 320/2025/NĐ-CP dated December 15, 2025.

In case the Company declares corporate income tax under the revenue–expense method and has real estate transfer activities, it is not required to submit the CIT declaration for real estate transfer on a per-occurrence basis (Form No. 02/TNDN). Instead, the Company is only required to file the annual CIT finalization declaration (Form No. 03/TNDN) and make quarterly provisional CIT payments, in accordance with Article 17 of Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance.

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