Document No: 3811/TCT-TNCN
File size: 174.1 KB
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Case: Inheritance
Type: Dispatch
Department: General department of TAX
Issued date: 2017-08-23
The price for calculating personal income tax (PIT) from inheritance and gifts is:
+ For other assets must be registered for ownership, right to use (RTU) is determined based on Clause 3, A
rticle 3 of Circular 301/2016/TT-BTC dated November 15, 2016 of the Ministry of Finance.
+ For inheritance, gifts are being cars or motorbike, must be registered for ownership, right to use (RTU) with a competent state agency under the guidance in Circular 304/2016 / TT-BTC dated November 15. 2016 and Decision amending and supplementing the registration fee of the Ministry of Finance.

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