Vietnam: What is trực tiếp bóng đá k+ HoSE's Tet Holiday schedule 2025? Is it necessary to pay personal income tax when receiving stock as a Tet gift in Vietnam in 2025?

Vietnam: What is trực tiếp bóng đá k+ HoSE's Tet Holiday schedule 2025?

On December 26, 2024, trực tiếp bóng đá k+ Ho Chi Minh City Stock Exchange (HoSE) issued Notification 2079/TB-SGDHCM...Downloadregarding trực tiếp bóng đá k+ announcement of trực tiếp bóng đá k+ trading holiday schedule for 2025, which includes HoSE's Tet Holiday Schedule 2025.

trực tiếp bóng đá k+ trading holiday schedule for HoSE in 2025 is as follows:

HoSE's Tet Holiday 2025 will be from Monday, January 27, 2025 (December 28, 2024 Lunar Calendar) to trực tiếp bóng đá k+ end of Friday, January 31, 2025 (3rd day of Lunar New Year).

Trading will resume as normal from Monday, February 3, 2025.

Vietnam: What is trực tiếp bóng đá k+ HoSE's Tet Holiday schedule 2025?(Image from trực tiếp bóng đá k+ Internet)

Is it necessary to pay personal income tax when receiving stock as a Tet gift in Vietnam in 2025?

According to point a, clause 10, Article 2 ofCircular 111/2013/TT-BTC, regulations on taxable individual income are as follows:

Taxable Income

Under Article 3 of trực tiếp bóng đá k+ Law on Personal Income Tax and Article 3 of Decree No. 65/2013/ND-CP, taxable individual income includes:

...

10. Income from gifts

Income from gifts is trực tiếp bóng đá k+ income received by individuals from organizations or individuals both within and outside trực tiếp bóng đá k+ country. Specifically:

a) For gifts as securities, including: stocks, stock purchase rights, bonds, treasury bills, fund certificates, and other types of securities as prescribed by trực tiếp bóng đá k+ Securities Law; shares of individuals in joint-stock companies as prescribed by trực tiếp bóng đá k+ Enterprise Law.

b) For gifts as capital in economic organizations, business establishments including: capital in limited liability companies, cooperatives, partnerships, business cooperation contracts, capital in private enterprises, business establishments of individuals, capital in associations, funds allowed to be established under trực tiếp bóng đá k+ law or trực tiếp bóng đá k+ entire business establishment if it is a private enterprise, business establishment of an individual.

c) For gifts as real estate, including: land use rights; land use rights with assets attached to trực tiếp bóng đá k+ land; homeownership rights, including future houses; infrastructure and constructions attached to land, including future constructions; land lease rights; water surface lease rights; other revenues from inheritance as real estate in any form; except income from gifts as real estate directed at point d, clause 1, Article 3 of this Circular.

d) For gifts as other assets that must be registered for ownership or right of use with state management agencies such as: cars; motorbikes, motorcycles; ships, including barges, canoes, tugboats, pushers; boats, including yachts; aircraft; hunting rifles, sports guns.

Therefore, in trực tiếp bóng đá k+ case of receiving stocks as gifts, including: stocks, stock purchase rights, bonds, treasury bills, fund certificates, and other types of securities as prescribed by trực tiếp bóng đá k+Securities Law 2019; shares of individuals in joint-stock companies according to trực tiếp bóng đá k+Luật xoilac tv trực, personal income tax must be paid.

What are prohibited acts in securities and stock market activities?

Based on Article 12 of trực tiếp bóng đá k+Securities Law 2019(amended by clause 5, Article 1 of trực tiếp bóng đá k+Law amending trực tiếp bóng đá k+ Securities Law, Accounting Law, Independent Audit Law, State Budget Law, Management, use of public property Law, Tax Management Law, Personal Income Tax Law, National Reserve Law, Administrative Violation Handling Law 2024), there are 07 prohibited acts in securities and stock market activities, including:

(1) Directly or indirectly committing fraud, deception, falsifying documents, creating false information or disclosing misleading or concealing information or omitting necessary information causing serious misunderstanding affecting trực tiếp bóng đá k+ offering, listing, trading, business, investment in securities, providing securities services.

(2) Using inside information to buy or sell securities for oneself or others; disclosing, providing inside information or advising others to buy or sell securities based on inside information.

(3) Committing acts of manipulating trực tiếp bóng đá k+ securities market.

(4) Conducting securities business activities, providing securities services without obtaining a license, certificate, or approval from trực tiếp bóng đá k+ State Securities Commission.

(5) Using a customer's account, assets without trực tiếp bóng đá k+ customer's authorization or contrary to trực tiếp bóng đá k+ law or abusing trust to appropriate a customer's assets.

(6) Allowing others to use one's account to trade securities, owning securities on behalf of others leading to acts of manipulating securities prices.

(7) Organizing unauthorized securities trading markets contrary to trực tiếp bóng đá k+Luật trực tiếp bóng.