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.
By 2035, 1,500 Vietnamese citizens are expected to receive full scholarships for overseas study and research, including 100 undergraduate students, 400 master's students, 500 doctoral candidates and 500 postdoctoral researchers. The allocation may be adjusted in line with training needs and the state budget.
The AI education content is structured around four areas corresponding to key AI competencies: human-centred thinking, AI ethics, AI techniques and applications, and AI system design.
The Prime Minister has issued a strategy on international cooperation in strategic technologies through 2030, aimed at helping the country master core technologies, strengthen technological self-reliance and enhance national competitiveness.
The Ministry of Science and Technology has introduced a new financial mechanism for strategic technology research and development tasks under the special national programme on science, technology and innovation.
Issued on August 19, the decree comprises six chapters and 32 articles, covering cybersecurity protection measures, information security assurance, specialised cybersecurity training, and management of IP address identification for telecommunications and Internet service providers.
This presents Vietnam with an opportunity not only to attract more FDI, but also to select high-quality projects that generate greater added value, promote technology transfer and help create new growth drivers.
The Draft Law on Cultural Industry Development aims to establish a unified legal framework to foster a favourable environment for businesses and creators to develop high-quality cultural products that generate economic value while preserving Vietnam’s cultural identity.
The Ministry of Finance has issued circular No. 117/2026/TT-BTC, effective from August 15, 2026 to February 28, 2027, offering incentives to citizens who meet the prescribed conditions.
Under the revised rules, once a document is integrated into the national ID app, agencies handling administrative procedures, public services, or civil transactions must retrieve the information directly from the system rather than requiring people to submit it again.
The Prime Minister has recently approved a scheme to develop national key research and testing centres and laboratories focused on strategic technologies, targeting mastery of at least 10 core technologies to support strategic technology products and tackle major national challenges.
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