Bases for calculation of trực tiếp bóng đá việt nam hôm nay on income from transferring securities in Vietnam
Bases for calculation of trực tiếp bóng đá việt nam hôm nay on income from transferring securities in Vietnam
According to Clause 2, Article 11 ofCircular 111/2013/TT-BTCas amended by Article 16 ofCircular 92/2015/TT-BTC, the bases for calculation of trực tiếp bóng đá việt nam hôm nay from transferring securities is taxable income and trực tiếp bóng đá việt nam hôm nay rate.
Specifically:
- Taxable Income
The taxable income from the transfer of securities is determined as the transfer price of the securities each time.
+ The transfer price of the securities is determined as follows:
++ For securities of public companies traded on the Stock Exchange, the transfer price of securities is the executed price at the Stock Exchange. The executed price is the securities price determined from the matching result or price formed from negotiated transactions at the Stock Exchange.
++ For securities not subject to the above cases, the transfer price is the price recorded in the transfer contract or the actual transfer price or book value according to the latest financial statement of the unit holding the securities at the time of transfer as prescribed by accounting law before the transfer date.
- trực tiếp bóng đá việt nam hôm nay Rate: Individuals transferring securities pay trực tiếp bóng đá việt nam hôm nay at a rate of 0.1% on the transfer price of the securities each time.
Bases for calculation of trực tiếp bóng đá việt nam hôm nay on income from transferring securities in Vietnam(Image from the Internet)
Formula for calculation of trực tiếp bóng đá việt nam hôm nay from transferring securities in Vietnam
According to point b, clause 2, Article 11 ofCircular 111/2013/TT-BTCas amended by Article 16 ofCircular 92/2015/TT-BTC:
Bases for calculating trực tiếp bóng đá việt nam hôm nay for income from capital transfer
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2. For incomes from transferring securities
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b) trực tiếp bóng đá việt nam hôm nay rate and method of trực tiếp bóng đá việt nam hôm nay calculation:
Individuals transferring securities pay trực tiếp bóng đá việt nam hôm nay at a rate of 0.1% on the transfer price of the securities each time.
Method of trực tiếp bóng đá việt nam hôm nay calculation:
Personal income trực tiếp bóng đá việt nam hôm nay payable = Transfer price of the securities each time x trực tiếp bóng đá việt nam hôm nay rate 0.1%
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Thus, the formula for calculation of trực tiếp bóng đá việt nam hôm nay from transferring securities is as follows:
PIT payable = Transfer price of the securities each time x trực tiếp bóng đá việt nam hôm nay rate 0.1%
trực tiếp bóng đá việt nam hôm nay deduction for incomes from transferring securities?
According to point dd, clause 1, Article 25 ofCircular 111/2013/TT-BTC, trực tiếp bóng đá việt nam hôm nay deduction for incomes from transferring securities is as follows:
All cases of securities transfer must withhold trực tiếp bóng đá việt nam hôm nay at a rate of 0.1% on the transfer price before payment to the transferor. Specifically, the trực tiếp bóng đá việt nam hôm nay withholding is performed as follows:
- For securities trading on the Stock Exchange:
+ Securities companies, commercial banks where individuals open securities depository accounts are responsible for withholding personal income trực tiếp bóng đá việt nam hôm nay at a rate of 0.1% on the transfer price before paying the individual. The withholding trực tiếp bóng đá việt nam hôm nay amount is determined according to the guidance at point b.2, clause 2, Article 11 ofCircular 111/2013/TT-BTC.
+ Fund management companies, where individuals entrust securities portfolio management, are responsible for withholding personal income trực tiếp bóng đá việt nam hôm nay at a rate of 0.1% on the transfer price of individual securities portfolio according to the distribution table of the company sent to the custodian bank where the company opens a depository account.
- For securities transfer not through the trading system at the Stock Exchange:
+ For securities of public companies registered for centralized securities at the Securities Depository Center:
Securities companies, commercial banks where individuals open securities depository accounts withhold personal income trực tiếp bóng đá việt nam hôm nay at a rate of 0.1% on the transfer price before proceeding with the ownership transfer procedures at the Securities Depository Center.
+ For securities of joint-stock companies that are not yet public companies but the securities issuing organization authorizes the securities company to manage the list of shareholders:
The authorized securities company managing the shareholder list withholds personal income trực tiếp bóng đá việt nam hôm nay at a rate of 0.1% on the transfer price before proceeding with the ownership transfer procedures for securities.
Individuals transferring securities must present the transfer contract to the securities company when doing the ownership transfer procedures.
trực tiếp bóng đá việt nam hôm nay declaration for persons with incomes from transferring securities in Vietnam
According to clause 5, Article 26 ofCircular 111/2013/TT-BTC, trực tiếp bóng đá việt nam hôm nay declaration for individuals with incomes from transferring securities is stipulated as follows:
- Individuals transferring securities of public companies traded at the Stock Exchange do not have to declare directly to the trực tiếp bóng đá việt nam hôm nay authority. Instead, the securities company, commercial bank where the individual opens a depository account, or the fund management company where the individual entrusts portfolio management will declare trực tiếp bóng đá việt nam hôm nay according to the guidance at clause 1, Article 26 ofCircular 111/2013/TT-BTC.
- Individuals transferring securities not through the trading system at the Stock Exchange:
+ Individuals transferring securities of registered public companies at the Securities Depository Center do not have to declare directly to the trực tiếp bóng đá việt nam hôm nay authority. Instead, the securities company, commercial bank where individuals open securities depository accounts will withhold and declare trực tiếp bóng đá việt nam hôm nay according to the guidance at clause 1, Article 26 ofCircular 111/2013/TT-BTC.
+ Individuals transferring securities of joint-stock companies not yet public companies but where the securities issuing organization authorizes the securities company to manage the shareholder list do not have to declare directly to the trực tiếp bóng đá việt nam hôm nay authority. Instead, the authorized securities company managing the shareholder list will withhold and declare trực tiếp bóng đá việt nam hôm nay according to the guidance at clause 1, Article 26 ofCircular 111/2013/TT-BTC.
- Individuals transferring securities not belonging to the cases mentioned in point a, b, clause 5, Article 26 ofCircular 111/2013/TT-BTCdeclare trực tiếp bóng đá việt nam hôm nay according to each occurrence.
- Enterprises performing the procedure of changing the shareholder list in the case of securities transfer without documents proving the individual transferring securities has fulfilled the trực tiếp bóng đá việt nam hôm nay obligation must declare, and pay trực tiếp bóng đá việt nam hôm nay on behalf of the individual transferring securities.
In cases where enterprises declare trực tiếp bóng đá việt nam hôm nay on behalf of the individual, they shall declare the personal income trực tiếp bóng đá việt nam hôm nay declaration dossier on behalf of the individual.
Enterprises filing on behalf must additionally record "Filing on behalf" before the phrase "Taxpayer or Legal Representative of the Taxpayer" and the filer signs, writes their full name, and affixes the enterprise's seal.
In the trực tiếp bóng đá việt nam hôm nay calculation dossier, the trực tiếp bóng đá việt nam hôm nay receipt must still indicate the taxpayer as the individual transferring securities.
- At the end of the year, if the individual transferring securities requests trực tiếp bóng đá việt nam hôm nay finalization, they must directly declare the trực tiếp bóng đá việt nam hôm nay finalization with the trực tiếp bóng đá việt nam hôm nay authority.
