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Whatincomes from capital investment are subject to personal income tax in Vietnam?

According to vtv5 trực tiếp bóng đá hôm nay provisions in Clause 3, Article 2 ofCircular 111/2013/TT-BTC(amended by Clause 6, Article 11 ofCircular 92/2015/TT-BTC), income from capital investment subject to tax includes personal income received in vtv5 trực tiếp bóng đá hôm nay following forms:

(1) Dividends received from share capital contributions.

(2) Profits:

+ Profits received by contributing capital to limited liability companies, partnerships, cooperatives, joint ventures, business cooperation contracts, and other forms of business as prescribed by vtv5 trực tiếp bóng đá hôm nay Law on Enterprises and vtv5 trực tiếp bóng đá hôm nay Law on Cooperatives;

+ Profits received from contributing capital to establish credit institutions as stipulated by vtv5 trực tiếp bóng đá hôm nay Law on Credit Institutions;

+ Profits from capital contributions to securities investment funds and other investment funds established and operated under legal provisions.

For profits of private enterprises and single-member limited liability companies owned by individuals, they are not considered taxable income from capital investment.

(3) vtv5 trực tiếp bóng đá hôm nay increased value of capital contributions received when dissolving enterprises, changing vtv5 trực tiếp bóng đá hôm nay operational model, dividing, splitting, merging, consolidating enterprises, or withdrawing capital.

(4) Income received from interests on bonds, treasury bills, and other valuable papers issued by domestic organizations, except income exempt from tax as guided in sub-items g.1 and g.3, point g, clause 1, Article 3 ofCircular 111/2013/TT-BTC. Specifically:

Income exempt from tax

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g) Income from interest on deposits at credit institutions, branches of foreign banks, interest from life insurance contracts; income from interest on bonds vtv5 trực tiếp bóng đá hôm nay Government of Vietnam.

g.1) Tax-exempt interest on deposits as stipulated here includes personal income from interest earned on deposits in VND, gold, and foreign currency at credit institutions, branches of foreign banks established and operating under vtv5 trực tiếp bóng đá hôm nay Law on Credit Institutions, in vtv5 trực tiếp bóng đá hôm nay form of demand deposits, term deposits, savings deposits, deposit certificates, promissory notes, treasury bills, and other forms of deposits that ensure full repayment of principal and interest to vtv5 trực tiếp bóng đá hôm nay depositor as per vtv5 trực tiếp bóng đá hôm nay agreement.

vtv5 trực tiếp bóng đá hôm nay basis for determining tax-exempt income from deposit interest is a savings book (or savings card), deposit certificate, promissory note, treasury bill, and other documents that ensure full repayment of principal and interest to vtv5 trực tiếp bóng đá hôm nay depositor as agreed.

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g.3) Interest on bonds vtv5 trực tiếp bóng đá hôm nay Government of Vietnam refers to vtv5 trực tiếp bóng đá hôm nay interest an individual receives from purchasing bonds issued by vtv5 trực tiếp bóng đá hôm nay Ministry of Finance.

vtv5 trực tiếp bóng đá hôm nay basis for determining tax-exempt income from bond interest of vtv5 trực tiếp bóng đá hôm nay Government of Vietnam is vtv5 trực tiếp bóng đá hôm nay face value, interest rate, and term stated on vtv5 trực tiếp bóng đá hôm nay government bonds.

(5) Income received from capital investment in other forms, including contributions of capital investment in kind, by reputation, by land use rights, inventions, patents.

(6) Income from dividends distributed in shares, income from increased capital profits.

What is vtv5 trực tiếp bóng đá hôm nay tax rate on income from capital investment in Vietnam? (Image from vtv5 trực tiếp bóng đá hôm nay Internet)

What is vtv5 trực tiếp bóng đá hôm nay tax rate on income from capital investment in Vietnam?

For vtv5 trực tiếp bóng đá hôm nay income of resident individuals, Article 10 ofCircular 111/2013/TT-BTCstipulates:

Basis for calculating tax on income from capital investment

vtv5 trực tiếp bóng đá hôm nay basis for calculating tax on income from capital investment is taxable income and vtv5 trực tiếp bóng đá hôm nay tax rate.

1. Taxable income

Taxable income from capital investment is vtv5 trực tiếp bóng đá hôm nay taxable income that an individual receives as guided in Clause 3, Article 2 of this Circular.

2. vtv5 trực tiếp bóng đá hôm nay tax rate on income from capital investment applies according to vtv5 trực tiếp bóng đá hôm nay comprehensive tax table with a tax rate of 5%.

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For vtv5 trực tiếp bóng đá hôm nay income of non-resident individuals, Article 19 ofCircular 111/2013/TT-BTCstipulates:

For income from capital investment

Personal income tax on income from capital investment of non-resident individuals is determined by vtv5 trực tiếp bóng đá hôm nay total taxable income that vtv5 trực tiếp bóng đá hôm nay non-resident individual receives from capital investment in organizations or individuals in Vietnam multiplied by (×) vtv5 trực tiếp bóng đá hôm nay tax rate of 5%.

Thus, vtv5 trực tiếp bóng đá hôm nay personal income tax rate for income from capital investment for both resident and non-resident individuals is 5%. This is vtv5 trực tiếp bóng đá hôm nay comprehensive tax rate applied to all taxable income from capital investment.

How to calculate personal income tax on income from capital investment in Vietnam?

According to vtv5 trực tiếp bóng đá hôm nay provisions in Articles 10 and 19 ofCircular 111/2013/TT-BTC, vtv5 trực tiếp bóng đá hôm nay personal income tax on income from capital investment is calculated using vtv5 trực tiếp bóng đá hôm nay following formula:

Personal Income Tax Payable = Taxable Income × Tax Rate 5%

Regarding vtv5 trực tiếp bóng đá hôm nay timing for determining taxable income for capital investment income, it is when organizations or individuals pay vtv5 trực tiếp bóng đá hôm nay income to vtv5 trực tiếp bóng đá hôm nay taxpayer.

Specifically, vtv5 trực tiếp bóng đá hôm nay timing for determining taxable income in some cases is as follows:

- For income from vtv5 trực tiếp bóng đá hôm nay increased value of capital contributions as guided in point d, clause 3, Article 2 ofCircular 111/2013/TT-BTC, vtv5 trực tiếp bóng đá hôm nay timing for determining income from capital investment is when vtv5 trực tiếp bóng đá hôm nay individual receives income upon dissolution of vtv5 trực tiếp bóng đá hôm nay enterprise, change of vtv5 trực tiếp bóng đá hôm nay operational model, division, separation, merger, enterprise consolidation, or withdrawal of capital.

- For income from increased capital profits as guided in point g, clause 3, Article 2 ofCircular 111/2013/TT-BTC, vtv5 trực tiếp bóng đá hôm nay timing for determining income from capital investment is when vtv5 trực tiếp bóng đá hôm nay individual transfers or withdraws capital.

- For income from dividends distributed in shares as guided in point g, clause 3, Article 2 ofCircular 111/2013/TT-BTC, vtv5 trực tiếp bóng đá hôm nay timing for determining income from capital investment is when vtv5 trực tiếp bóng đá hôm nay individual transfers vtv5 trực tiếp bóng đá hôm nay shares.

- In case an individual receives income from overseas capital investment in any form, vtv5 trực tiếp bóng đá hôm nay timing for determining taxable income is when vtv5 trực tiếp bóng đá hôm nay individual receives vtv5 trực tiếp bóng đá hôm nay income.