Official Reply of the State Administration of Taxation on the Collection of Deed Tax for the Transfer of House Ownership Mediated by the Court

This document clarifies that the transfer of public housing purchased under national housing reform policies from an individual to their children constitutes a gift under deed tax regulations and is subject to deed tax. The document has been fully annulled as of the issuance of Announcement No. 25 of 2021 by the State Administration of Taxation.