Buyer can replace seller on paying PIT to be issued the real estate ownership papers as per Dispatch No.3649/TCT-TNCN

        Buyers  pay PIT instead of seller to be issued a real estate ownership paper

Buyers can pay personal income tax instead of seller when applying for issuance of real estate ownership papers as per Dispatch No.3649/TCT-TNCN on 31 Oct 2013 according to the following provisions:

1. Paragraph 2, Article 8 Circular No.02/2010/TT-BTC dated 11 Jan 2010 of the Ministry of Finance guided:

 - In the case of land using right owner who was transferred before 01 Jan 2009 and now submits valid files for  issuance of land use right certificate that approved by a competent authority for issuance of land using right certificate, it is just collectrd personal income tax 01 times for the final transfer, the earlier transfers were not collected personal income tax.

 - From 01 Jan 2009 to implement the Law on Personal Income Tax, individual transfers real estate with notarized contract or no contract just only written papers have to pay personal income tax for each transfer"

 2. Paragraph 1, Article 1 of Circular No. 161/2009/TT-BTC stipulated that buyer is allowed to pay personal income tax instead of sellers to get a real estate ownership certificate.

 Then, according to Dispatch No.3649/TCT-TNCN dated 31 Oct 2013 in case the seller (house and land) were left from local area, buyers hold all the valid documents for land use rights through written paper contract can pay PIT instead of the seller to get a certificate of ownership if the real estate does not arise any dispute