Under Article 67 of Circular No. 89/2026/TT-BTC, the dossier for claiming personal income tax (PIT) exemption for transfers, inheritances, or gifts of real estate prescribed in Clause 1, Article 4 of the Law on Personal Income Tax is as follows:
Taxpayers shall declare the tax exemption information in the Personal Income Tax Return (Form No. 03/BDS-TNCN) provided in Appendix I enclosed with the Circular and submit documents proving their eligibility for the tax exemption where such information is unavailable in the national database. Depending on the relationship between the parties, the required documents include:
Between spouses: A Confirmation of Residence Information, a copy of the Marriage Certificate, or a copy of the Court's decision on divorce or remarriage (for cases involving the division of a house upon divorce or consolidation of ownership upon remarriage).
Between biological parents and biological children: A Confirmation of Residence Information or a copy of the Birth Certificate. For children born out of wedlock, a copy of the competent authority's decision recognizing the parent-child relationship is required.
Between adoptive parents and adopted children: A Confirmation of Residence Information or a copy of the competent authority's decision recognizing the adoption.
Between paternal grandparents and grandchildren: A copy of the grandchild's Birth Certificate and the father's Birth Certificate; or a Confirmation of Residence Information showing the relationship between the paternal grandparents and the grandchild; or other documents certified by a competent authority proving such relationship.
Between maternal grandparents and grandchildren: A copy of the grandchild's Birth Certificate and the mother's Birth Certificate; or a Confirmation of Residence Information showing the relationship between the maternal grandparents and the grandchild; or other documents certified by a competent authority proving such relationship.
Between parents-in-law and children-in-law: A Confirmation of Residence Information clearly indicating the relationship between the parents-in-law and the son-in-law or daughter-in-law; or copies of the Marriage Certificate and the Birth Certificate of the husband or wife serving as evidence of the relationship between the transferor and the child-in-law.
Circular No. 89/2026/TT-BTC of the Ministry of Finance, detailing a number of articles of the Law on Tax Administration and Decree No. 252/2026/ND-CP, takes effect on July 1, 2026.
On July 15, 2026, the Ministry of Finance issued Circular No. 100/2026/TT-BTC, repealing in their entirety 06 Circulars issued by the Minister of Finance concerning the prices of services for inspection and testing of transport vehicles, as well as the determination of prices for the operation of infrastructure assets.
On June 30, 2026, the Ministry of Finance issued Circular No. 89/2026/TT-BTC detailing a number of articles of the Law on Tax Administration and Decree No. 252/2026/ND-CP, which takes effect on July 1, 2026.
On June 30, 2026, the Ministry of Finance issued Circular No. 89/2026/TT-BTC detailing a number of articles of the Law on Tax Administration and Government's Decree No. 252/2026/ND-CP detailing a number of articles and measures for the implementation of the Law on Tax Administration.
Under Government Decree 179/2026/ND-CP, students admitted to eligible programmes who meet entrance score requirements or are directly admitted, and rank among the top 30 per cent of entrants, will be eligible for Government scholarships. The scholarships will be renewed annually based on academic performance and conduct.
This is one of the provisions of Circular No. 96/2026/TT-BTC, dated July 2, 2026, amending Circular No. 67/2023/TT-BTC, guiding the Law on Insurance Business.
The resolution calls for a shift in development mindset, positioning FDI as a key driver of growth model transformation, with a focus on quality, value addition and continuous improvement of intrinsic capacity and self-reliance of the economy. Many experts and businesses believe the policy provides a timely strategic boost, helping Vietnam to capitalise on the ongoing global supply chain realignment.
The Government has introduced a new package of support measures to help enterprises, cooperatives and business households make better use of free trade agreements, with eligible entities able to receive financial support of up to VND 600 million per year.
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