Income Tax Act Article 14-5

An individual who has income or losses derived from transactions of house and land provided in the preceding Article, regardless of the taxable amount, shall fill out and file the tax returns to the competent tax authority within 30 days from the day set in the following Subparagraphs, attached with a photocopy of the contract and other relevant documents; the payment receipt of the tax payable, if any, shall be attached:1. The day following the day on which the ownership transfer registration of house and land is completed as provided in Paragraph 1 of Article 4-4.2. The day following the transaction day of the right to use a house by creation of superficies, or the day following the transaction day of presale house with its building location, as provided in Paragraph 2 of Article 4-4.3. The day following the transaction day of shares or capital, as provided in Paragraph 3 of Article 4-4.