Dispatch No.4124/TCT 16th November , 2011 by the General Department of Tax on personal income tax policy
Replying dispatch No. 2060/CT-TTHT on 19th April, 2011 on personal income tax on transfer of membership golf card:
Income from transfer of membership golf cards from golf courses' members is not specified in detail as 10 types of taxable income under the provisions of the Personal Income Tax Law and guiding documents. So the tax agencies have to base on actual arising records of transfer contracts to determine the exact nature of the income arising from the transfer of membership.
