On 04 October 2016, the Ministry of Finance issued Decision No. 2128/QD-BTC on the pilot of value-added tax and personal income tax online declarations for individual house rentals.
Accordingly, from November, 2016 to December, 2017, the pilot application is for individuals with rental housing in areas of Hanoi and Ho Chi Minh City under the management of tax offices at the local branches.
At the end of the pilot, the General Tax Department will review, evaluate performance, and propose solutions to the Ministry of Finance to improve the process of pilot value-added tax, personal income tax via online in rental of personal homes. Individuals perform online declarations ensure the conditions for implementation of online transaction tax under the provisions of Circular No. 110/2015/TT-BTC.
This decision took effect after its signing.