Uni 08-12-2022 - Tax declaration for real estate transfer of investment projects

Official letter  57838/CTHN-TTHT about Tax declaration for real estate transfer of investment projects:

In case the Company has its head office in Hanoi, paying value added tax according to the deduction method arising from real estate transfer activities of infrastructure investment projects, houses for transfer in the province or city. In a different street where the head office is located, the Company shall declare VAT on the real estate transfer of the infrastructure investment project, the house for transfer (including the case where advance payment is collected from the customer according to the progress of the project). degree) according to form 01/GTGT at the tax authority where the real estate transfer is carried out as prescribed at Point b, Clause 1, Article 11 of Decree 126/2020/ND-CP dated October 19, 2020 of the Government.