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Authorisation to perform real estate transfers: to tax or not to tax?

  • Mayer Brown LLP
  • -
  • Vietnam
  • -
  • June 2 2011

On 5 April 2011, the Vietnamese General Department of Taxation (GDT) issued Official Letter No. 1133TCT-TNCN (Letter 1133) clarifying whether an attorney is liable for personal income tax to the extent that he performs a real property transaction on behalf of his principal