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Is income from capital transfer subject to CIT in Vietnam?

Under point a, clause 2, Article 3 ofDecree No. 218/2013/ND-CPstipulating income subject to CIT:

Taxable income

1. đá bóng trực tiếp taxable income includes income from đá bóng trực tiếp business and production activities of goods and services and oher income specified in Clause 2 of this Article. For enterprises registering business and having income specified in Clause 2 of this Article, this income is determined as đá bóng trực tiếp one coming from đá bóng trực tiếp business and production activities of đá bóng trực tiếp establishment;

2. Other income includes:

a) Income from capital transfers includes income from đá bóng trực tiếp transfer of a part or whole of đá bóng trực tiếp capital invested in đá bóng trực tiếp enterprise, including đá bóng trực tiếp sale of enterprise, transfer of stock or transfer of capital contribution rights and other forms of transfer of capital as prescribed by law;

b) Income from transfer of investment projects, income from đá bóng trực tiếp transfer of đá bóng trực tiếp right to participate in investment projects, income from đá bóng trực tiếp transfer of rights to explore, extract and process minerals prescribed by law; income from transfer đá bóng trực tiếp real estate as stipulated in Article 13 and 14 of this Decree;

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Thus, income from capital transfer of an enterprise will be subject to CIT.

What is đá bóng trực tiếp basis for calculating CIT on income from capital transfer in Vietnam? (Image from Internet)

What is đá bóng trực tiếp basis for calculating CIT on income from capital transfer in Vietnam?

According to đá bóng trực tiếp provisions of Clause 1 Article 14 ofCircular No. 78/2014/TT-BTC, amended by Article 8 ofCircular 96/2015/TT-BTC, đá bóng trực tiếp basis for calculating CIT on income from capital transfer in Vietnamis as follows:

Taxed income from capital transfer shall be determined as follows: Taxed income = Transfer price - Purchasing price of đá bóng trực tiếp transferred capital - Transfer expenses

Of which:

- đá bóng trực tiếp transfer price is đá bóng trực tiếp total actual value earned by đá bóng trực tiếp transferor under đá bóng trực tiếp transfer contract.

If installment or deferred payment is made under đá bóng trực tiếp capital transfer contract, đá bóng trực tiếp contract’s turnover excludes installment or deferred payment interests in đá bóng trực tiếp contractual term.

If đá bóng trực tiếp payment price is not stated in đá bóng trực tiếp transfer contract or when đá bóng trực tiếp tax agency has grounds to determine that đá bóng trực tiếp payment price does not match đá bóng trực tiếp market price, it may inspect and fix đá bóng trực tiếp transfer price. For an enterprise that transfers part of its contributed capital at a transfer price not matching đá bóng trực tiếp market price, đá bóng trực tiếp tax agency may re-valuate đá bóng trực tiếp whole enterprise at đá bóng trực tiếp time of transfer for re-determining đá bóng trực tiếp transfer price in proportion to đá bóng trực tiếp transferred contributed capital amount.

đá bóng trực tiếp transfer price shall be fixed on đá bóng trực tiếp basis of investigation documents of đá bóng trực tiếp tax agency or capital transfer prices in other cases at đá bóng trực tiếp same time, of đá bóng trực tiếp same economic organization or under similar transfer contracts at đá bóng trực tiếp time of transfer. In case đá bóng trực tiếp transfer price fixed by đá bóng trực tiếp tax agency is inappropriate, it shall be based on đá bóng trực tiếp valuation by a professional valuation organization competent to determine transfer prices at đá bóng trực tiếp time of transfer.

If an enterprise transfers capital to an organization or individual, đá bóng trực tiếp capital amount transferred under đá bóng trực tiếp transfer contract valued at VND 20 million must have non-cash payment documents. In case đá bóng trực tiếp capital transfer has no non-cash payment documents, đá bóng trực tiếp tax agency may fix đá bóng trực tiếp transfer price.

- đá bóng trực tiếp purchasing price of đá bóng trực tiếp transferred capital is determined on a case-by-case basis as follows:

+ In case of transfer of contributed capital for enterprise establishment, it is đá bóng trực tiếp accumulated value of contributed capital up to đá bóng trực tiếp date of capital transfer according to accounting books, invoices, and other documents and is certified by investors or participants in đá bóng trực tiếp business cooperation contract (or according to audit results provided by an independent audit company if đá bóng trực tiếp enterprise is a foreign-owned enterprise).

+In case of capital redemption, it is đá bóng trực tiếp value of capital at đá bóng trực tiếp time of redemption. đá bóng trực tiếp purchasing price is based on đá bóng trực tiếp capital redemption contract and payment receipts.

If đá bóng trực tiếp enterprise is able to do accounting in foreign currencies and complies with regulations of law on accounting of capital transfer in foreign currencies, đá bóng trực tiếp transfer price and purchasing price of contributed capital shall be expressed in a foreign currency. In case an enterprise that does accounting in VND transfers contributed capital in a foreign currency, đá bóng trực tiếp transfer price must be converted into VND according to đá bóng trực tiếp buying rate announced by đá bóng trực tiếp commercial bank where đá bóng trực tiếp enterprise’s account it opened at đá bóng trực tiếp time of transfer.

- Transfer expenses are actual expenses directly related to đá bóng trực tiếp transfer with lawful documents and invoices. If transfer expenses are incurred overseas, their original documents shall be certified by a notary office or an independent audit organization of đá bóng trực tiếp country where such expenses are incurred, and translated into Vietnamese (with đá bóng trực tiếp certification of a competent representative).

Transfer expenses include expense for carrying out legal procedures necessary for đá bóng trực tiếp transfer; charges and fees paid for carrying out transfer procedures; expenses for transaction, negotiation and signing of đá bóng trực tiếp transfer contract; and other expenses with evidencing documents.

Example 16: Enterprise A contributes VND 400 billion, including VND 320 billion as đá bóng trực tiếp value of workshops and VND 80 billion in cash, for establishing a joint-venture enterprise to produce tissue papers. Then it transfers this contributed capital amount to enterprise B at đá bóng trực tiếp price of VND 550 billion. đá bóng trực tiếp book value of enterprise A’s contributed capital at đá bóng trực tiếp time of transfer is VND 400 billion and đá bóng trực tiếp capital transfer-related expense is VND 70 billion. In this case, income used for calculating CIT on this capital transfer is VND 80 billion (550 - 400 - 70).

- Incomes from capital transfer shall be regarded as other incomes and included in taxable income upon calculation of CIT.

- Foreign organizations doing business in Vietnam or having incomes in Vietnam but not operating under đá bóng trực tiếpxoilac tv trực tiếpor đá bóng trực tiếpLuật xoilac tv trực(collectively referred to as foreign contractors) and transferring capital shall declare and pay tax as follows:

Capital transferees shall determine, declare, withhold and pay payable CIT amounts on behalf of such foreign organizations. In case capital transferees are also foreign organizations not operating under đá bóng trực tiếp Investment Law or đá bóng trực tiếp Enterprise Law, enterprises established under Vietnamese law invested by these foreign organizations shall declare and pay payable CIT amounts of such foreign organizations on their behalf.

đá bóng trực tiếp tax declaration and payment must comply with legal documents on tax administration.

When is đá bóng trực tiếp time to determine income from capital transfer in Vietnam?

Under Clause 1, Article 14 ofCircular No. 78/2014/TT-BTC:

Incomes from capital transfer

1. Scope of application:

An enterprise’s income from capital transfer is income earned from đá bóng trực tiếp transfer of part or đá bóng trực tiếp whole of đá bóng trực tiếp capital amount đá bóng trực tiếp enterprise has invested in one or many other organizations or individuals (including đá bóng trực tiếp sale of đá bóng trực tiếp whole enterprise). đá bóng trực tiếp time of capital transfer is đá bóng trực tiếp time of transfer of capital ownership.

In case an enterprise sells đá bóng trực tiếp whole single-number limited liability company which it owns in đá bóng trực tiếp form of capital transfer together with real estate, it shall declare and pay CIT for transfer of real estate and fill in đá bóng trực tiếp CIT return (form No. 08) promulgated together with this Circular.

In case an enterprise transfers capital and receives in return property or other material benefits (stocks, fund certificates, etc.) instead of cash and earns income from such transfer, such income is liable to CIT. đá bóng trực tiếp value of property, stocks or fund certificates shall be determined based on their selling prices on đá bóng trực tiếp market at đá bóng trực tiếp time of their receipt.

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Thus, đá bóng trực tiếp time to determine income from capital transfer is đá bóng trực tiếp time of transferring đá bóng trực tiếp ownership of đá bóng trực tiếp capital.