Dispatch No. 2978/TCT-CS OF General Tax Department on 20th August, 2012 on tax policy for golf card transfer activity.
Answer Dispatch No. 14351/CT-HTr dated 12/6/2012 proposed guidelines on tax policies for individual golf card transfer. GDT have the following opinions:
Individuals not engaged in production and business activities, however execute the transfer of a golf course membership card to other organizations and individuals. The individuals who perform the transfer do not have to declare VAT.
