Under Article 67 of Circular No. 89/2026/TT-BTC, the dossier for claiming personal income tax (PIT) exemption for transfers, inheritances, or gifts of real estate prescribed in Clause 1, Article 4 of the Law on Personal Income Tax is as follows:
Taxpayers shall declare the tax exemption information in the Personal Income Tax Return (Form No. 03/BDS-TNCN) provided in Appendix I enclosed with the Circular and submit documents proving their eligibility for the tax exemption where such information is unavailable in the national database. Depending on the relationship between the parties, the required documents include:
Between spouses: A Confirmation of Residence Information, a copy of the Marriage Certificate, or a copy of the Court's decision on divorce or remarriage (for cases involving the division of a house upon divorce or consolidation of ownership upon remarriage).
Between biological parents and biological children: A Confirmation of Residence Information or a copy of the Birth Certificate. For children born out of wedlock, a copy of the competent authority's decision recognizing the parent-child relationship is required.
Between adoptive parents and adopted children: A Confirmation of Residence Information or a copy of the competent authority's decision recognizing the adoption.
Between paternal grandparents and grandchildren: A copy of the grandchild's Birth Certificate and the father's Birth Certificate; or a Confirmation of Residence Information showing the relationship between the paternal grandparents and the grandchild; or other documents certified by a competent authority proving such relationship.
Between maternal grandparents and grandchildren: A copy of the grandchild's Birth Certificate and the mother's Birth Certificate; or a Confirmation of Residence Information showing the relationship between the maternal grandparents and the grandchild; or other documents certified by a competent authority proving such relationship.
Between parents-in-law and children-in-law: A Confirmation of Residence Information clearly indicating the relationship between the parents-in-law and the son-in-law or daughter-in-law; or copies of the Marriage Certificate and the Birth Certificate of the husband or wife serving as evidence of the relationship between the transferor and the child-in-law.
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