{"id":7552,"date":"2021-10-25T08:58:57","date_gmt":"2021-10-25T01:58:57","guid":{"rendered":"https:\/\/pl-partners.vn\/?p=7552"},"modified":"2023-12-18T17:05:46","modified_gmt":"2023-12-18T10:05:46","slug":"are-people-authorized-to-purchase-or-sell-real-estate-obliged-to-personal-income-tax-pit-payment","status":"publish","type":"post","link":"https:\/\/pl-partners.vn\/en\/are-people-authorized-to-purchase-or-sell-real-estate-obliged-to-personal-income-tax-pit-payment\/","title":{"rendered":"Are people authorized to purchase or sell real estate obliged to personal income tax (PIT) payment?"},"content":{"rendered":"<p style=\"text-align: center;\"><iframe style=\"border-radius: 12px;\" src=\"https:\/\/open.spotify.com\/embed\/episode\/6YQlc8ejqrhCp1HYUPRcJl?utm_source=generator\" width=\"100%\" height=\"352\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #282828;\">In fact, authorization to carry out transactions related to real estate is quite common. From authorization to buy, sell, convert, and inherit to authorizing other related tasks such as measuring, extracting documents, paying taxes, etc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #282828;\">At this time, the question is whether authorizing the sale of real estate will be subject to personal income tax or not?<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #282828;\">Let&#8217;s learn about this topic with PL &amp; Partners Law Firm through the article below.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_73 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">N\u1ed9i dung b\u00e0i vi\u1ebft<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/pl-partners.vn\/en\/are-people-authorized-to-purchase-or-sell-real-estate-obliged-to-personal-income-tax-pit-payment\/#1_WHAT_IS_AUTHORIZATION\" title=\"1. WHAT IS AUTHORIZATION?\">1. WHAT IS AUTHORIZATION?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/pl-partners.vn\/en\/are-people-authorized-to-purchase-or-sell-real-estate-obliged-to-personal-income-tax-pit-payment\/#2_FORMS_OF_AUTHORIZATION_CONTRACT\" title=\"2. FORMS OF AUTHORIZATION CONTRACT.\">2. FORMS OF AUTHORIZATION CONTRACT.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/pl-partners.vn\/en\/are-people-authorized-to-purchase-or-sell-real-estate-obliged-to-personal-income-tax-pit-payment\/#3_IS_REAL_ESTATE_PURCHASE_AND_SALE_SUBJECT_TO_PIT\" title=\"3. IS REAL ESTATE PURCHASE AND SALE SUBJECT TO PIT?\">3. IS REAL ESTATE PURCHASE AND SALE SUBJECT TO PIT?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/pl-partners.vn\/en\/are-people-authorized-to-purchase-or-sell-real-estate-obliged-to-personal-income-tax-pit-payment\/#4_AUTHORIZATION_TO_TRANSFER_REAL_ESTATE_IS_NOT_SUBJECT_TO_PIT_PAYMENT\" title=\"4. AUTHORIZATION TO TRANSFER REAL ESTATE IS NOT SUBJECT TO PIT PAYMENT\">4. AUTHORIZATION TO TRANSFER REAL ESTATE IS NOT SUBJECT TO PIT PAYMENT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/pl-partners.vn\/en\/are-people-authorized-to-purchase-or-sell-real-estate-obliged-to-personal-income-tax-pit-payment\/#5_RISKS_WHEN_PURCHASING_AND_SELLING_REAL_ESTATE_BY_AUTHORIZATION_CONTRACT\" title=\"5. RISKS WHEN PURCHASING AND SELLING REAL ESTATE BY AUTHORIZATION CONTRACT.\">5. RISKS WHEN PURCHASING AND SELLING REAL ESTATE BY AUTHORIZATION CONTRACT.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/pl-partners.vn\/en\/are-people-authorized-to-purchase-or-sell-real-estate-obliged-to-personal-income-tax-pit-payment\/#PL_AND_PARTNERS_LAW_FIRM\" title=\"PL AND PARTNERS LAW FIRM\">PL AND PARTNERS LAW FIRM<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: left;\"><span class=\"ez-toc-section\" id=\"1_WHAT_IS_AUTHORIZATION\"><\/span><span style=\"color: #003366;\"><strong>1. WHAT IS AUTHORIZATION?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #282828;\"><span style=\"color: #0000ff;\">Article 562 of the Civil Code 2015<\/span> stipulates:<\/span><\/p>\n<table style=\"height: 48px; width: 100%; border-collapse: collapse; background-color: #f7e4ba;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><span style=\"color: #282828; font-size: 16px;\"><em>\u201cAuthorization contract means an agreement between parties whereby an attorney has the obligation to perform an act in the name of a principal. The principal shall only be required to pay remuneration if so agreed or so provided by law\u201d.\u00a0\u00a0<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"color: #282828;\">Authorization means an individual or organization (the principal) assigns another individual or organization to perform one or certain tasks on their behalf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #282828;\">In fact, for real estate-related transactions, authorization is quite common: authorization to purchase, sell, transfer, convert, mortgage, inherit, give, contribute capital, lease, perform other related tasks such as measuring, extracting documents, paying taxes, etc&#8230;<\/span><\/p>\n<figure id=\"attachment_7689\" aria-describedby=\"caption-attachment-7689\" style=\"width: 1000px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"size-full wp-image-7689\" src=\"https:\/\/pl-partners.vn\/wp-content\/uploads\/2021\/10\/uy-quyen-mua-ban-nha-dat-01-1.jpg\" alt=\"Authorization is an agreement between parties, according to which the authorized party shall act on behalf of the authorizing party.\" width=\"1000\" height=\"701\" srcset=\"https:\/\/pl-partners.vn\/wp-content\/uploads\/2021\/10\/uy-quyen-mua-ban-nha-dat-01-1.jpg 1000w, https:\/\/pl-partners.vn\/wp-content\/uploads\/2021\/10\/uy-quyen-mua-ban-nha-dat-01-1-268x188.jpg 268w, https:\/\/pl-partners.vn\/wp-content\/uploads\/2021\/10\/uy-quyen-mua-ban-nha-dat-01-1-768x538.jpg 768w, https:\/\/pl-partners.vn\/wp-content\/uploads\/2021\/10\/uy-quyen-mua-ban-nha-dat-01-1-43x30.jpg 43w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><figcaption id=\"caption-attachment-7689\" class=\"wp-caption-text\"><em>Authorization is an agreement between parties, according to which the authorized party shall act on behalf of the authorizing party.<\/em><\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"2_FORMS_OF_AUTHORIZATION_CONTRACT\"><\/span><span style=\"color: #003366;\"><strong>2. FORMS OF <\/strong><strong>AUTHORIZATION CONTRACT.<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #282828;\">An authorization contract must be made in writing, notarized, or certified to be legally valid. Sub-authorization to a third party shall only be made when having the consent of the principal.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"3_IS_REAL_ESTATE_PURCHASE_AND_SALE_SUBJECT_TO_PIT\"><\/span><span style=\"color: #003366;\"><strong>3. IS REAL ESTATE PURCHASE AND SALE SUBJECT TO PIT?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #282828;\">In fact, there are many cases of real estate purchase and sale through authorization contracts with the purpose of evading tax obligations to the State. For example:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #282828;\">&#8211; The person who owns real estate authorizes another person who has the right to transfer such real estate;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #282828;\">&#8211; The attorney is also the real estate buyer but does not want to carry out the procedures for transferring the title\/ land use rights, therefore he\/she makes an authorization contract and waits for the next buyer to sign real estate sale contract.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #282828;\">From the above practice, <span style=\"color: #0000ff;\">Circular 111\/2013\/TT-BTC<\/span> stipulates:<\/span><\/p>\n<table style=\"height: 48px; width: 100%; border-collapse: collapse; background-color: #f7e4ba;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><span style=\"color: #282828;\"><em>&#8220;If a person authorized to manage real estate has the right to transfer real estate or similar rights as those of the real estate owner, <strong>the taxpayer is the authorizing person<\/strong>.&#8221;<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"color: #282828;\">In addition, in 2011, the General Department of Taxation issued Official Dispatch No.1133 and No.3373 to guide the calculation of PIT for real estate transfer through authorization contracts.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #282828;\">Most tax authorities consider the authorization contract (having the content of authorization to purchase and sell real estate, authorization to use, dispose of real estate) as real estate purchase and sale contract which is subject to PIT as regulated. When the attorney makes a contract to transfer real estate to the next person, this transaction will continue to be subject to PIT. The person who makes a tax declaration when registering and transferring property shall declare and pay PIT for both transactions: authorization, purchase and sale (if the authorization transaction has not yet been declared tax) unless otherwise exempted from PIT as prescribed by law for each transaction.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #282828;\">Thus, the person who is obliged to declare and pay PIT when authorizing the transfer of real estate is the principal if the nature of the authorization contract is the purchase and sale contract or the real estate transfer contract.<\/span><\/p>\n<figure id=\"attachment_7692\" aria-describedby=\"caption-attachment-7692\" style=\"width: 1001px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-full wp-image-7692\" src=\"https:\/\/pl-partners.vn\/wp-content\/uploads\/2021\/10\/uy-quyen-mua-ban-nha-dat-02-1.jpg\" alt=\"If the nature of the authorization contract is a sales contract or transfer contract of real estate, it's subject to personal income tax.\" width=\"1001\" height=\"701\" srcset=\"https:\/\/pl-partners.vn\/wp-content\/uploads\/2021\/10\/uy-quyen-mua-ban-nha-dat-02-1.jpg 1001w, https:\/\/pl-partners.vn\/wp-content\/uploads\/2021\/10\/uy-quyen-mua-ban-nha-dat-02-1-268x188.jpg 268w, https:\/\/pl-partners.vn\/wp-content\/uploads\/2021\/10\/uy-quyen-mua-ban-nha-dat-02-1-768x538.jpg 768w, https:\/\/pl-partners.vn\/wp-content\/uploads\/2021\/10\/uy-quyen-mua-ban-nha-dat-02-1-43x30.jpg 43w\" sizes=\"(max-width: 1001px) 100vw, 1001px\" \/><figcaption id=\"caption-attachment-7692\" class=\"wp-caption-text\"><em>If the nature of the authorization contract is a sales contract or transfer contract of real estate, it&#8217;s subject to personal income tax.<\/em><\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"4_AUTHORIZATION_TO_TRANSFER_REAL_ESTATE_IS_NOT_SUBJECT_TO_PIT_PAYMENT\"><\/span><span style=\"color: #003366;\"><strong>4. AUTHORIZATION TO TRANSFER REAL ESTATE IS NOT SUBJECT TO PIT PAYMENT<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #282828;\">Cases of authorization related to real estate but not purchase, sale or transfer transactions are not subject to PIT payment as prescribed above. The essence of these authorization contracts is real authorization, even though the authorization relates to the sale or transfer of the real estate.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #282828;\">For example, because of going on a business trip and not being present in Vietnam as a result, etc., the owner cannot personally conduct the purchase, sale, and transfer of the real estate. He\/she must authorize another person (usually a relative) to implement the transaction on his\/her behalf. At that time, to prove that the authorization is authentic and not a purchase and sale transaction, the tax declaration submitted to the tax authority has to be enclosed with papers and documents proving the owner can not directly carry out the procedures (such as papers, documents proving that he\/she is working, not present in Vietnam at the time of carrying out the procedures, etc.), documents proving the personal relationship between the principal and the attorney, remuneration payment documents (if any), receipts for real estate sales. The tax authority will base its decision on such documents. if there is a basis to determine that this is not a real estate purchase and sale transaction, PIT payment shall not be required.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #282828;\">If the person does not agree with the tax authority&#8217;s PIT collection for the authorization contract, he\/she is entitled to initiate a lawsuit to request the court for settlement. In fact, in Ho Chi Minh City, there have been many lawsuits related to this issue, and many of them are against tax authorities because PIT was imposed on authorization contracts to purchase, sell, and transfer property when their nature is not property sales and transfer transactions.<\/span><\/p>\n<figure id=\"attachment_7695\" aria-describedby=\"caption-attachment-7695\" style=\"width: 1001px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-full wp-image-7695\" src=\"https:\/\/pl-partners.vn\/wp-content\/uploads\/2021\/10\/uy-quyen-mua-ban-nha-dat-03-eng.jpg\" alt=\"If the nature of the authorization contract is a sales contract or transfer contract of real estate, it's subject to personal income tax.\" width=\"1001\" height=\"701\" srcset=\"https:\/\/pl-partners.vn\/wp-content\/uploads\/2021\/10\/uy-quyen-mua-ban-nha-dat-03-eng.jpg 1001w, https:\/\/pl-partners.vn\/wp-content\/uploads\/2021\/10\/uy-quyen-mua-ban-nha-dat-03-eng-268x188.jpg 268w, https:\/\/pl-partners.vn\/wp-content\/uploads\/2021\/10\/uy-quyen-mua-ban-nha-dat-03-eng-768x538.jpg 768w, https:\/\/pl-partners.vn\/wp-content\/uploads\/2021\/10\/uy-quyen-mua-ban-nha-dat-03-eng-43x30.jpg 43w\" sizes=\"(max-width: 1001px) 100vw, 1001px\" \/><figcaption id=\"caption-attachment-7695\" class=\"wp-caption-text\"><em>If the nature of the authorization contract is a sales contract or transfer contract of real estate, it&#8217;s subject to personal income tax.<\/em><\/figcaption><\/figure>\n<h2 style=\"text-align: left;\"><span class=\"ez-toc-section\" id=\"5_RISKS_WHEN_PURCHASING_AND_SELLING_REAL_ESTATE_BY_AUTHORIZATION_CONTRACT\"><\/span><span style=\"color: #003366;\"><strong>5. RISKS WHEN PURCHASING AND SELLING REAL ESTATE BY <\/strong><strong>AUTHORIZATION CONTRACT.<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #282828;\">As analyzed above, many real estate transfer transactions &#8220;dodge&#8221; taxes by making authorization contracts, and these transactions are actually considered false transactions to hide the main purpose of purchasing and selling real estate. This will entail certain risks as follows, in addition to the common risks as other transactions:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #282828;\">&#8211; If the principal dies, the authorization is no longer valid. The authorization contract will automatically be terminated and the real estate will remain under the ownership of the principal.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #282828;\">&#8211; The attorney cannot be the owner of the real estate through the authorization contract;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #282828;\">&#8211; False transactions shall be invalid when a dispute arises.<\/span><\/p>\n<figure id=\"attachment_7697\" aria-describedby=\"caption-attachment-7697\" style=\"width: 1001px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7697\" src=\"https:\/\/pl-partners.vn\/wp-content\/uploads\/2021\/10\/uy-quyen-mua-ban-nha-dat-04-eng.jpg\" alt=\"Purchasing real estate under an authorization contract may cause potential risks.\" width=\"1001\" height=\"701\" srcset=\"https:\/\/pl-partners.vn\/wp-content\/uploads\/2021\/10\/uy-quyen-mua-ban-nha-dat-04-eng.jpg 1001w, https:\/\/pl-partners.vn\/wp-content\/uploads\/2021\/10\/uy-quyen-mua-ban-nha-dat-04-eng-268x188.jpg 268w, https:\/\/pl-partners.vn\/wp-content\/uploads\/2021\/10\/uy-quyen-mua-ban-nha-dat-04-eng-768x538.jpg 768w, https:\/\/pl-partners.vn\/wp-content\/uploads\/2021\/10\/uy-quyen-mua-ban-nha-dat-04-eng-43x30.jpg 43w\" sizes=\"(max-width: 1001px) 100vw, 1001px\" \/><figcaption id=\"caption-attachment-7697\" class=\"wp-caption-text\"><em>Purchasing real estate under an authorization contract may cause potential risks.<\/em><\/figcaption><\/figure>\n<hr \/>\n<h3><span class=\"ez-toc-section\" id=\"PL_AND_PARTNERS_LAW_FIRM\"><\/span><span style=\"color: #ed1c24;\"><strong>PL <\/strong><strong>AND<\/strong> <strong>PARTNERS<\/strong><strong> LAW FIRM<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #282828;\"><span style=\"color: #000000;\"><em><strong>Head<\/strong><strong>quarters<\/strong><strong>:<\/strong><\/em><\/span> <span style=\"color: #000000;\">46<sup>th<\/sup> Floor, Bitexco Financial Tower, No. 2 Hai Trieu, Ben Nghe Ward, District 1, Ho Chi Minh City, Vietnam<\/span><\/span><\/p>\n<p><span style=\"color: #282828;\"><em><span style=\"color: #000000;\"><strong>O<\/strong><strong>ffice:<\/strong><\/span><\/em> <span style=\"color: #000000;\">Lot 1.16 Viva Riverside, 1472 Vo Van Kiet, Ward 3, District 6, HCMC<\/span><\/span><\/p>\n<p><span style=\"color: #282828;\"><em><span style=\"color: #000000;\"><strong>Hotline:<\/strong><\/span><\/em> <span style=\"color: #000000;\">093.1111.060<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong><em>Email:\u00a0<\/em><\/strong><a style=\"color: #000000;\" href=\"http:\/\/info@pl-partners.vn\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">info@pl-partners.vn<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong><em>Facebook:<\/em><\/strong>\u00a0<a style=\"color: #000000;\" href=\"https:\/\/www.facebook.com\/PLLaw\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">www.facebook.com\/PLLaw<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong><em>Website:\u00a0<\/em><\/strong><a style=\"color: #000000;\" href=\"https:\/\/pl-partners.vn\/\"><em>www.PL-PARTNERS.vn<\/em><\/a><em> \u2013 <\/em><a style=\"color: #000000;\" href=\"http:\/\/www.hoidapluat.net\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\"><em>www.HOIDAPLUAT.net<\/em><\/a><em> \u2013 <\/em><a style=\"color: #000000;\" href=\"http:\/\/www.thutucphaply.org\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\"><em>www.THUTUCPHAPLY.org<\/em><\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>In fact, authorization to carry out transactions related to real estate is quite common. From authorization to buy, sell, convert, and inherit to authorizing other related tasks such as measuring, extracting documents, paying taxes, etc. At this time, the question is whether authorizing the sale of real estate will be subject to personal income tax [&hellip;]<\/p>\n","protected":false},"author":18,"featured_media":3171,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-7552","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/pl-partners.vn\/en\/wp-json\/wp\/v2\/posts\/7552","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pl-partners.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pl-partners.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pl-partners.vn\/en\/wp-json\/wp\/v2\/users\/18"}],"replies":[{"embeddable":true,"href":"https:\/\/pl-partners.vn\/en\/wp-json\/wp\/v2\/comments?post=7552"}],"version-history":[{"count":0,"href":"https:\/\/pl-partners.vn\/en\/wp-json\/wp\/v2\/posts\/7552\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pl-partners.vn\/en\/wp-json\/wp\/v2\/media\/3171"}],"wp:attachment":[{"href":"https:\/\/pl-partners.vn\/en\/wp-json\/wp\/v2\/media?parent=7552"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pl-partners.vn\/en\/wp-json\/wp\/v2\/categories?post=7552"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pl-partners.vn\/en\/wp-json\/wp\/v2\/tags?post=7552"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}