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According to the contract for the sale of apartments, apartment 010130 was signed on September 29, 2015, in article 4 has stated: the responsibility to pay taxes, fees, then the buyer will be responsible for personal income tax and stamp fees.According to the civil code 405 Vietnam, so the purchase contract the apartment number 010130 will be applied instead of the deposit contract that was signed previously.On principle, the seller will be responsible for declaring and paying personal income tax, the buyer is responsible to declare and pay the tax stamp.
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