Property sale signed before 1/7/2026, registered after: PIT filing deadline?

Short answer: Where a contract for the transfer of a house or land was signed before 1/7/2026 with an agreement that the buyer pays the tax on the seller's behalf, but the change was registered (đăng ký biến động) after 1/7/2026, the personal income tax (thuế TNCN) filing deadline follows Article 10(8) of Decree 252/2026/NĐ-CP (Nghị định 252/2026/NĐ-CP). For property that already has a certificate (giấy chứng nhận), the deadline is no later than the last day of the period within which the change must be registered under land law. That is the view in Official Letter 7955/CT-PC of 22/10/2026 of the Tax Department (Công văn 7955/CT-PC của Cục Thuế). If the return is filed more than 90 days late but the tax and late-payment interest (tiền chậm nộp) have been paid in full before the tax authority makes a record of the violation, the taxpayer is not penalised for tax evasion. In that case, the penalty is only for late filing of the tax return under Article 13(5) of Decree 125/2020 (Nghị định 125/2020/NĐ-CP). The letter answers one enquirer individually and is not a legal normative document (văn bản quy phạm pháp luật).

The situation

A reader sent a petition (phản ánh, kiến nghị) to the Tax Department about tax obligations when transferring real estate. The transfer contract was concluded before 1/7/2026, and the two parties agreed that the buyer would pay the tax on the seller's behalf. The registration (transfer of title, sang tên) was only carried out after 1/7/2026. The reader asked two things: whether the PIT filing deadline is governed by the old or the new rules, and what penalty applies if the return is filed late.

How did the Tax Department answer?

On the filing deadline. The Tax Department compared two periods:

• Before 1/7/2026: under Article 21(5) of Circular 92/2015/TT-BTC (Thông tư 92/2015/TT-BTC) and Article 88(3) of Circular 80/2021/TT-BTC (Thông tư 80/2021/TT-BTC), if the contract provides that the buyer pays on the seller's behalf, the filing deadline is no later than the time the procedure to register ownership or land use rights over the property is carried out.
• From 1/7/2026: under Article 10(8)(a) of Decree 252/2026, for property that already has a certificate, even where the buyer pays on the seller's behalf, the filing deadline is no later than the last day of the period within which the change must be registered. The letter quotes Article 133(3) of the Land Law 2024 (Luật Đất đai 2024): for the cases requiring registration of changes listed in that article, the land user must register within 30 days from the date of the change.

The Tax Department also checked the transitional provisions. Article 75 of Decree 252/2026 only deals with reinstating tax debts that had been written off. Article 100 of Circular 89/2026/TT-BTC (Thông tư 89/2026/TT-BTC) only deals with forms, decisions and notices already issued, and with overpayments. Neither contains a specific rule for real estate transactions concluded before 1/7/2026.

The Tax Department's conclusion: for a contract signed before 1/7/2026 with an agreement that the buyer pays on the seller's behalf, but with the change registered after 1/7/2026, Article 10(8) of Decree 252/2026 applies.

What is the penalty for filing a tax return late?

The Tax Department cited Article 141(1)(b) and Article 143(11) of the Law on Tax Administration 2019 (Luật Quản lý thuế 2019), clause 1 and point l, clause 4, Article 45 of the Law on Tax Administration 2025, and Articles 13 and 17 of Decree 125/2020 (as amended by Decree 310/2025 (Nghị định 310/2025/NĐ-CP)). The letter sets out three cases:

• Filing after the deadline: a penalty for a tax procedure violation (late filing of the tax return) under Article 13 of Decree 125/2020. For delays of up to 90 days, the penalty brackets are in clauses 1 to 4 of Article 13, ranging from a warning to VND 8–15 million depending on the number of days late.
• Not filing, or filing after 90 days: a penalty for tax evasion (trốn thuế) under Article 17 of Decree 125/2020.
• Not filing or filing after 90 days, but having paid the tax and late-payment interest in full before the tax authority makes a record of the late filing: no penalty for tax evasion, but a penalty for late filing of the tax return under Article 13(5) of Decree 125/2020.

Article 13(5), as amended by Article 1(10) of Decree 310/2025, imposes a fine of VND 15–25 million for filing a tax return more than 90 days late where tax is payable and the tax and late-payment interest have been paid in full before the points above. If the fine exceeds the tax shown on the return, the fine is capped at that tax amount, but may not be lower than the midpoint of the bracket in Article 13(4).

How is the filing deadline determined for a contract signed after 1/7/2026?

If both the contract and the transfer of title fall on or after 1/7/2026, Article 10(8) of Decree 252/2026 applies directly, because the Decree takes effect from that date (Article 74(1)). Property with a certificate: the filing deadline is the last day of the period for registering the change (point a). Housing to be formed in the future (nhà hình thành trong tương lai): the 10th day from the day after the contract takes effect (point b). Capital contribution in the form of real estate: the 10th day from the day after the transfer of capital, withdrawal of capital or dissolution of the enterprise (point b).

Applying this to your case

An official letter answers one specific case. It is not a legal normative document and cannot replace laws, decrees or circulars. You should also check the following:

• The texts have changed. The "before 1/7/2026" bases are the Law on Tax Administration 2019, Circular 92/2015 and Circular 80/2021. From 1/7/2026, the Law on Tax Administration 108/2025/QH15 (Luật Quản lý thuế 108/2025/QH15) and Decree 252/2026 apply; Decree 252/2026 replaces Decree 126/2020/NĐ-CP (Nghị định 126/2020/NĐ-CP) (Article 74(3)(a) of Decree 252/2026). Use the old bases only for the period before 1/7/2026.
• The 30-day mark. The period for registering the change comes from the Land Law, as quoted in the letter. The Land Law, the Law on Tax Administration 2019, Circular 92/2015 and Circular 89/2026 have no readable copy in the text warehouse yet, so those quotations here follow the wording of the letter. You need to determine the "date of the change" in your own file.
• Who is penalised. The amounts in Article 13 of Decree 125/2020 are those for organisations (Article 7(4)(a) of Decree 125/2020). For individuals, ask the tax authority for the specific amount.
• Tax rates and the calculation of tax on real estate transfers are not addressed in the letter.

When to ask a lawyer or tax agent

• More than 30 days have passed since the date of the change and you have not yet filed the title transfer and tax return.
• The contract has a clause on the buyer paying on the seller's behalf, but the parties dispute who bears the late-payment interest and the fines.
• The property is housing to be formed in the future, or was transferred through several successive powers of attorney (ủy quyền).
• The tax authority has made a record and you need to establish whether it will be treated as tax evasion.