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.
Deputy Director of the Department of Customs Nguyen Thanh Hung said the draft law establishes a legal framework to convert fragmented customs documents into standardised digital data, enabling AI to process and analyse information for automated customs clearance.
The English translation of the official name of the country, names of agencies and units, and titles of leaders, cadres and civil servants in the political system shall be standardized in accordance with Circular No. 05/2026/TT-BNG dated June 30, 2026.
Aiming to ensure all citizens can access quality healthcare close to home, detect diseases earlier and improve quality of life amid rapid population aging, cities and provinces are adopting reforms to enhance healthcare capacity.
The Ministry of Science and Technology has released a draft circular, propising five criteria for strategic technology development tasks to be entitled to financial support from the state budget under the Special National Programme.
Under Resolution 205/NQ-CP dated August 1, 2026, the Government assigned the Ministry of Home Affairs to coordinate with relevant ministries and agencies to fully incorporate comments from Government members into the submission, the proposal, and the draft National Assembly resolution on the establishment of the centrally-run city in accordance with regulations.
The Prime Minister on July 18 approved, under Decision 1308/QD-TTg, the National Data Strategy for the 2026-30 period, with a vision towards 2045, aiming to turn data into a strategic resource and a new driver of the country’s governance, economic growth and digital transformation
The Government has enacted a decree detailing the development of digital cultural infrastructure, explicitly promoting the utilisation of digital cultural products and services researched, developed, produced and provided by domestic enterprises.
Instead of focusing mainly on protecting consumers as previously, the Law on E-commerce clearly defines the legal responsibilities of all participants in the digital marketplace, including e-commerce platforms, businesses, online sellers, key opinion leaders (KOLs), key opinion consumers (KOCs) and affiliate marketers.
Under the Ministry of Finance’s proposals on restructuring of state enterprises, the State would channel its investment into key and strategic sectors and gradually withdraw investment from sectors in which its participation is no longer necessary.
Deputy Prime Minister Nguyen Van Thang has signed a decision approving a comprehensive reform plan for Vietnam's financial market, laying the groundwork for a modern, integrated financial system to support high and sustained economic growth through 2045.
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