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Are dividendssubject to personal đá bóng trực tiếp tax in Vietnam?
Based on Point g, Clause 3, Article 2 ofCircular 111/2013/TT-BTC(amended by Clause 6, Article 11 ofCircular 92/2015/TT-BTC) as follows:
- đá bóng trực tiếp from capital investment
đá bóng trực tiếp from capital investment includes đá bóng trực tiếp received under the following forms:
+ Interest received from lending to organizations, enterprises, households, business individuals, or business groups under loan contracts or agreements, excluding interest from deposits received from credit institutions or branches of foreign banks as guided at sub-item g.1, point g, clause 1, Article 3 of this Circular.
+ Dividends received from contributing capital to purchase shares.
+ Profits received from capital participation in limited liability companies, partnerships, cooperatives, joint ventures, cooperative agreements, and other business forms as stipulated by the Law on Enterprises and the Law on Cooperatives; profits received from participating in capital investment to establish credit institutions as stipulated by the Law on Credit Institutions; capital contribution to security investment funds and other investment funds established and operating under legal regulations.
Profits of private enterprises or single-member limited liability companies owned by individuals are not included in taxable đá bóng trực tiếp from capital investment.
+ The added value of contributed capital received upon dissolution of enterprises, transformation of operational model, division, separation, merger, consolidation of enterprises, or when withdrawing capital.
+ đá bóng trực tiếp received from bond interest, bills, and other valuable papers issued by domestic organizations, excluding đá bóng trực tiếp as guided at sub-item g.1 and g.3, point g, clause 1, Article 3 of this Circular.
+ đá bóng trực tiếp received from capital investment in other forms, including contributions of investment in kind, reputation, land use rights, inventions, patents.
+ đá bóng trực tiếp from dividends paid in stocks, đá bóng trực tiếp from profits recorded as increased capital.
Therefore,according to the above regulations, receiving stocks will be subject to personal đá bóng trực tiếp tax.
Are dividends subject to personal đá bóng trực tiếp tax in Vietnam?(Image from Internet)
What are bases for calculating personal đá bóng trực tiếp tax in Vietnam?
According to Article 10 ofCircular 111/2013/TT-BTCas follows:
The basis for tax calculation for đá bóng trực tiếp from capital investment is taxable đá bóng trực tiếp and tax rate.
- Taxable đá bóng trực tiếp
Taxable đá bóng trực tiếp from capital investment is the taxable đá bóng trực tiếp that an individual receives as guided in clause 3, Article 2 of this Circular.
- The tax rate for đá bóng trực tiếp from capital investment applies according to the full rate tax table with a tax rate of 5%.
- Time of determining taxable đá bóng trực tiếp
The time to determine taxable đá bóng trực tiếp for đá bóng trực tiếp from capital investment is when the organization or individual pays đá bóng trực tiếp to the taxpayer.
For specific cases, the time to determine taxable đá bóng trực tiếp is as follows:
+ For đá bóng trực tiếp from the increased value of contributed capital, as guided at point d, clause 3, Article 2 of this Circular, the time to determine đá bóng trực tiếp from capital investment is when the individual actually receives the đá bóng trực tiếp upon dissolution of an enterprise, change of operational model, division, separation, merger, consolidation of an enterprise, or withdrawal of capital.
+ For đá bóng trực tiếp from profits recorded as increased capital, as guided at point g, clause 3, Article 2 of this Circular, the time to determine đá bóng trực tiếp from capital investment is when the individual transfers capital or withdraws capital.
+ For đá bóng trực tiếp from dividends paid by stock, as guided at point g, clause 3, Article 2 of this Circular, the time to determine đá bóng trực tiếp from capital investment is when the individual transfers shares.
+ In cases where an individual receives đá bóng trực tiếp from overseas capital investment in any form, the time to determine taxable đá bóng trực tiếp is when the individual receives the đá bóng trực tiếp.
- How to calculate tax
Personal đá bóng trực tiếp tax payable = Taxable đá bóng trực tiếp × Tax rate of 5%
Thus, according to the aforementioned regulations, shareholders receiving dividends paid by stock do not need to declare and pay personal đá bóng trực tiếp tax from capital investment upon receipt. Instead, the tax declaration is required when the shareholder transfers the shares.
Which đá bóng trực tiếp types are subject to personal đá bóng trực tiếp tax in Vietnam?
Based on clause 1, Article 2 ofCircular 111/2013/TT-BTCstipulating taxable đá bóng trực tiếp types as follows:
According to Article 3 of thePersonal đá bóng trực tiếp Tax Law 2007and Article 3 ofDecree 65/2013/ND-CP, taxable đá bóng trực tiếp includes:
- đá bóng trực tiếp from business
Business đá bóng trực tiếp is derived from production, business activities in the following areas:
+ đá bóng trực tiếp from the production, trading of goods, services in all sectors, industries under law, such as: production, trading of goods; construction; transportation; food and beverage service; service business, including house rental service, land use rights, water surface, and other assets rental.
+ đá bóng trực tiếp from independent occupational activities of individuals in fields, industries authorized with practice licenses or certificates as per law.
+ đá bóng trực tiếp from agricultural, forestry production, salt-making, aquaculture, fishing activities that do not meet tax exemption conditions guided at point e, clause 1, Article 3 of this Circular.
