Real estate transfer tax must be paid in the case of transferring the entire One Member Limited Liability Company associated with real estate

On March 14^th, 2025, the Tax Department issued Official Letter No. 159/CT-CS, accordingly:

The income of the Company received from the sale of the entire One Member Limited Liability Company owned by an organization, in the form of capital transfer associated with real estate, shall be declared and paid corporate income tax according to real estate transfer activities for the entire transfer value according to the transfer contract.