What is xoilac tv trực tiếp bóng đá hôm nay HNX's Tet holiday schedule? Are revenues from securities transfer subject to corporate income tax in Vietnam?
What is xoilac tv trực tiếp bóng đá hôm nay HNX's Tet holiday schedule 2025?
On January 17, 2025, xoilac tv trực tiếp bóng đá hôm nay Hanoi Stock Exchange issued Announcement 165/TB-SGDHN...Downloadregarding xoilac tv trực tiếp bóng đá hôm nay Tet holiday schedule of HNX for 2025 (suspension of trading in celebration of xoilac tv trực tiếp bóng đá hôm nay Lunar New Year 2025).
To be specific, xoilac tv trực tiếp bóng đá hôm nay HNX Tet holiday schedule for 2025 is as follows:
- xoilac tv trực tiếp bóng đá hôm nay Hanoi Stock Exchange (HNX) will suspend trading from Monday, January 27, 2025, until xoilac tv trực tiếp bóng đá hôm nay end of Friday, January 31, 2025 (5 working days), corresponding to xoilac tv trực tiếp bóng đá hôm nay period from December 28, 2024, to xoilac tv trực tiếp bóng đá hôm nay end of xoilac tv trực tiếp bóng đá hôm nay 3rd day of xoilac tv trực tiếp bóng đá hôm nay Lunar New Year 2025.
- xoilac tv trực tiếp bóng đá hôm nay Hanoi Stock Exchange (HNX) will resume normal trading from Monday, February 3, 2025 (6th day of xoilac tv trực tiếp bóng đá hôm nay Lunar New Year).
What is xoilac tv trực tiếp bóng đá hôm nay HNX's Tet holiday schedule 2025?(Image from xoilac tv trực tiếp bóng đá hôm nay Internet)
What are xoilac tv trực tiếp bóng đá hôm nay conditions for a joint-stock company to make an initial public offering of shares in Vietnam?
According to Clause 1, Article 15 of xoilac tv trực tiếp bóng đá hôm naySecurities Law 2019, a joint-stock company wishing to make an initial public offering of shares must meet xoilac tv trực tiếp bóng đá hôm nay following conditions:
- xoilac tv trực tiếp bóng đá hôm nay contributed charter capital at xoilac tv trực tiếp bóng đá hôm nay time of registration for xoilac tv trực tiếp bóng đá hôm nay offering must be at least 30 billion VND, based on book value;
- Business activities for two consecutive years prior to xoilac tv trực tiếp bóng đá hôm nay year of registration for xoilac tv trực tiếp bóng đá hôm nay offering must be profitable, with no accumulated losses up to xoilac tv trực tiếp bóng đá hôm nay year of registration for xoilac tv trực tiếp bóng đá hôm nay offering;
- There must be an issuance plan and a plan for xoilac tv trực tiếp bóng đá hôm nay use of capital obtained from xoilac tv trực tiếp bóng đá hôm nay share offering, approved by xoilac tv trực tiếp bóng đá hôm nay General Meeting of Shareholders;
- At least 15% of xoilac tv trực tiếp bóng đá hôm nay voting shares of xoilac tv trực tiếp bóng đá hôm nay issuing organization must be sold to at least 100 investors who are not major shareholders; if xoilac tv trực tiếp bóng đá hôm nay charter capital of xoilac tv trực tiếp bóng đá hôm nay issuing organization is 1,000 billion VND or more, xoilac tv trực tiếp bóng đá hôm nay minimum rate is 10% of xoilac tv trực tiếp bóng đá hôm nay voting shares of xoilac tv trực tiếp bóng đá hôm nay issuing organization;
- Major shareholders before xoilac tv trực tiếp bóng đá hôm nay initial public offering of xoilac tv trực tiếp bóng đá hôm nay issuing organization must commit to jointly holding at least 20% of xoilac tv trực tiếp bóng đá hôm nay charter capital of xoilac tv trực tiếp bóng đá hôm nay issuing organization for at least 1 year from xoilac tv trực tiếp bóng đá hôm nay date of xoilac tv trực tiếp bóng đá hôm nay end of xoilac tv trực tiếp bóng đá hôm nay offering;
- xoilac tv trực tiếp bóng đá hôm nay issuing organization must not be under criminal investigation or have been convicted of any economic management order violation if xoilac tv trực tiếp bóng đá hôm nay criminal record has not been expunged;
- There must be a securities company advising on xoilac tv trực tiếp bóng đá hôm nay registration dossier for xoilac tv trực tiếp bóng đá hôm nay public offering of shares, except in cases where xoilac tv trực tiếp bóng đá hôm nay issuing organization is a securities company;
- There must be a commitment and obligation to list or register for trading xoilac tv trực tiếp bóng đá hôm nay shares on xoilac tv trực tiếp bóng đá hôm nay stock trading system after xoilac tv trực tiếp bóng đá hôm nay offering ends;
- xoilac tv trực tiếp bóng đá hôm nay issuing organization must open a blocked account to receive money from xoilac tv trực tiếp bóng đá hôm nay share offering.
Are revenues from securities transfer subject to corporate income tax in Vietnam?
Based on Article 3 ofDecree 218/2013/ND-CP, xoilac tv trực tiếp bóng đá hôm nay definition of taxable income for corporate income tax is as follows:
Taxable Income
- Taxable income includes income from production activities, service business, and other income specified in Clause 2 of this Article. For businesses registered for operation and with income specified in Clause 2 of this Article, this income is regarded as income from xoilac tv trực tiếp bóng đá hôm nay production, business activities of xoilac tv trực tiếp bóng đá hôm nay establishment.
2. Other income includes:
a) Income from capital transfer, including income from transferring part or all of xoilac tv trực tiếp bóng đá hôm nay capital invested in an enterprise, including cases of selling enterprises, transferring securities, transferring capital contribution rights, and other capital transfer forms as prescribed by law;
b) Income from transferring investment projects, income from transferring rights to participate in investment projects, income from transferring exploration rights, exploitation, and mineral processing rights as prescribed by law; income from real estate transfer as provided at Articles 13 and 14 of this Decree;
c) Income from rights to use, property ownership rights including income from intellectual property rights, income from technology transfer as prescribed by law;
d) Income from transfer, lease, liquidation of assets (excluding real estate), including other valuable papers;
...
Thus, revenues from securities transfer are considered taxable income for corporate income tax.
How to determine corporate income tax from securities transfer in Vietnam?
Based on Clause 2, Article 15 ofCircular 78/2014/TT-BTC, taxable income from securities transfer during xoilac tv trực tiếp bóng đá hôm nay period is determined by subtracting xoilac tv trực tiếp bóng đá hôm nay purchase price and xoilac tv trực tiếp bóng đá hôm nay related costs from xoilac tv trực tiếp bóng đá hôm nay selling price of xoilac tv trực tiếp bóng đá hôm nay transferred securities.
Where:
- xoilac tv trực tiếp bóng đá hôm nay selling price of securities is determined as follows:
+ For listed securities and securities of public companies not yet listed but registered for trading at xoilac tv trực tiếp bóng đá hôm nay securities trading center, xoilac tv trực tiếp bóng đá hôm nay selling price of securities is xoilac tv trực tiếp bóng đá hôm nay actual selling price (matching price or negotiated price) as announced by xoilac tv trực tiếp bóng đá hôm nay stock exchange, securities trading center.
+ For securities of companies not falling within xoilac tv trực tiếp bóng đá hôm nay above cases, xoilac tv trực tiếp bóng đá hôm nay selling price of securities is xoilac tv trực tiếp bóng đá hôm nay transfer price recorded in xoilac tv trực tiếp bóng đá hôm nay transfer contract.
- xoilac tv trực tiếp bóng đá hôm nay purchase price of securities is determined as follows:
+ For listed securities and securities of public companies not yet listed but registered for trading at xoilac tv trực tiếp bóng đá hôm nay securities trading center, xoilac tv trực tiếp bóng đá hôm nay purchase price of securities is xoilac tv trực tiếp bóng đá hôm nay actual purchase price (matching price or negotiated price) as announced by xoilac tv trực tiếp bóng đá hôm nay stock exchange, securities trading center.
+ For securities purchased through auction, xoilac tv trực tiếp bóng đá hôm nay purchase price of securities is xoilac tv trực tiếp bóng đá hôm nay price recorded in xoilac tv trực tiếp bóng đá hôm nay auction result notice of xoilac tv trực tiếp bóng đá hôm nay share auction organizing institution and xoilac tv trực tiếp bóng đá hôm nay payment voucher.
+ For securities not falling within xoilac tv trực tiếp bóng đá hôm nay above cases: xoilac tv trực tiếp bóng đá hôm nay purchase price of securities is xoilac tv trực tiếp bóng đá hôm nay transfer price recorded in xoilac tv trực tiếp bóng đá hôm nay transfer contract.
- Transfer costs are xoilac tv trực tiếp bóng đá hôm nay actual expenses directly related to xoilac tv trực tiếp bóng đá hôm nay transfer, supported by valid vouchers and invoices.
Transfer costs include: expenses for necessary legal procedures for xoilac tv trực tiếp bóng đá hôm nay transfer; fees and charges to be paid when completing transfer procedures; securities custody fees as prescribed by xoilac tv trực tiếp bóng đá hôm nay State Securities Commission and receipts from securities companies; securities entrustment fees based on receipts from xoilac tv trực tiếp bóng đá hôm nay entrusted unit; transaction costs, negotiation, contract signing costs for transfer, and other costs with supporting documents.
Enterprises with income from securities transfer determine this income as other income and declare it within taxable income when calculating corporate income tax.
