According to Circular 92/2015/TT-BTC issued on June 15, 2015 and effective from July 30, 2015, “guiding the implementation of VAT and PIT for resident individuals conducting business ; guiding the implementation of a number of amendments and supplements to personal income tax specified in the law amending and supplementing a number of articles of tax laws No. 71/2014/QH13 and Decree No. 12/2015/ND-CP dated 12 February 2015 of the Government detailing the implementation of the law amending and supplementing a number of articles of the tax laws and amending and supplementing a number of articles of tax decrees", the collection of apartment rental tax, Condominiums are not a new rule. Specifically in Articles 04 and 08, Appendix 1 of Circular 92/2015/TT-BTC.
Based on the above regulations, the collection of apartment rental tax has been implemented for many years but has not been synchronized and there have been many cases of circumvention causing loss of state budget revenue. Recently, Ho Chi Minh City Tax Department continues to pilot apartment rental tax collection in 5 apartments, including Res 11 apartment building (205 Lac Long Quan, Ward 3), Thuan Viet commercial housing area (319 Ly Thuong Kiet, Ward 15), Bao Gia building (184 Le Dai Hanh, ward 15), apartment 70 Lu Gia (70 Lu Gia, ward 15), Khai Hoan building (624 Lac Long Quan, ward 5) in the area of ​​District 11 cause mixed reactions.
Regarding the above content, recently, Lawyer Le Nguyen The Hung - Director of VeGa Law Firm had a sharing session on ANTV TV channel.


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