Nguyên tắc khai thuế đá bóng trực tiếp cá nhân đối với cá nhân có đá bóng trực tiếp từ chuyển nhượng chứng khoán
What are regulations on declaring trực tiếp bóng đá hôm nay on incomes from transferring securities in Vietnam?
According to Clause 5, Article 26 ofCircular 111/2013/TT-BTC, the principles of trực tiếp bóng đá hôm nay declaration for individuals incomes from transferring securities are as follows:
- Individuals transferring securities of public companies traded on the Stock Exchange do not have to declare directly to the trực tiếp bóng đá hôm nay authority. Instead, the securities companies, commercial banks where individuals open depository accounts, and fund management companies where individuals entrust portfolio management declare taxes according to the guidelines in Clause 1, Article 26 ofCircular 111/2013/TT-BTC.
- Individuals transferring securities not via the trading system on the Stock Exchange:
+ Individuals transferring securities of public companies registered for centralized depository at the Securities Depository Center do not have to declare directly to the trực tiếp bóng đá hôm nay authority. Instead, the securities companies, commercial banks where individuals open depository accounts deduct trực tiếp bóng đá hôm nay and declare taxes according to the guidelines in Clause 1, Article 26 ofCircular 111/2013/TT-BTC.
+ Individuals transferring securities of joint-stock companies that are not public companies but the issuing organizations authorize a securities company to manage the shareholder list do not have to declare directly to the trực tiếp bóng đá hôm nay authority. Instead, the authorized securities company managing the shareholder list deducts trực tiếp bóng đá hôm nay and declares taxes according to the guidelines in Clause 1, Article 26 ofCircular 111/2013/TT-BTC.
- Individuals transferring securities not falling under the cases mentioned in points a and b, Clause 5, Article 26 ofCircular 111/2013/TT-BTCmust declare taxes each time income arises.
- Enterprises conducting procedures to change the shareholder list in cases of securities transfer without proof that individuals transferring securities have completed their trực tiếp bóng đá hôm nay obligations must declare taxes and pay taxes on behalf of the individuals.
In cases where enterprises declare taxes on behalf of individuals transferring securities, they must substitute the trực tiếp bóng đá hôm nay declaration dossiers for personal income trực tiếp bóng đá hôm nay.
The enterprises declaring on behalf must add "On behalf of" before the phrase "Taxpayer or Legal Representative of Taxpayer" and the person declaring must sign, state full name, and stamp the company's seal. On the trực tiếp bóng đá hôm nay calculation documents and trực tiếp bóng đá hôm nay payment receipts, the rightful taxpayer must still be shown as the individual transferring the securities.
- At the end of the year, if individuals transferring securities require trực tiếp bóng đá hôm nay finalization, they must finalize taxes directly with the trực tiếp bóng đá hôm nay authority.
What are regulations on declaring trực tiếp bóng đá hôm nay on incomes from transferring securities in Vietnam?(Image from the Internet)
What is the VAT period for incomes from transferring securities?
According to Article 7 of thePersonal Income trực tiếp bóng đá hôm nay Law 2007amended by Clause 3, Article 1 of theAmendment Law on Personal Income trực tiếp bóng đá hôm nay 2012, the trực tiếp bóng đá hôm nay period is regulated as follows:
trực tiếp bóng đá hôm nay period
- The trực tiếp bóng đá hôm nay period for resident individuals is regulated as follows:
a) The annual trực tiếp bóng đá hôm nay period applies to income from business activities; income from salaries, wages;
b) The trực tiếp bóng đá hôm nay period by each income occurrence applies to incomes from capital investment; income from capital transfer, except for income from securities transfer; income from real estate transfer; income from winnings; income from copyrights; income from franchising; income from inheritance; income from gifts;
c) The trực tiếp bóng đá hôm nay period by each transfer or annually for income from securities transfer.
- The trực tiếp bóng đá hôm nay period for non-resident individuals is calculated by each income occurrence applying to all taxable income.
Thus, the trực tiếp bóng đá hôm nay period for individuals incomes from transferring securities is as follows:
- For resident individuals: The trực tiếp bóng đá hôm nay period can be by each transfer or annually for income from securities transfer.
- For non-resident individuals: The trực tiếp bóng đá hôm nay period is calculated by each income occurrence from securities transfer.
What is the personal income trực tiếp bóng đá hôm nay rate for securities transfer in Vietnam?
According to Article 23 of thePersonal Income trực tiếp bóng đá hôm nay Law 2007amended by Clause 7, Article 2 of theAmendment Law on trực tiếp bóng đá hôm nay Laws 2014, the comprehensive trực tiếp bóng đá hôm nay rate schedule is regulated as follows:
| Taxable Income | trực tiếp bóng đá hôm nay Rate (%) |
| Income from capital investment | 5 |
| Income from copyrights, franchising | 5 |
| Income from winnings | 10 |
| Income from inheritance, gifts | 10 |
| Income from capital transfer as stipulated in Clause 1, Article 13 of thePersonal Income trực tiếp bóng đá hôm nay Law 2007 Income from securities transferas stipulated in Clause 1, Article 13 of thePersonal Income trực tiếp bóng đá hôm nay Law 2007 |
20 0.1 |
| Income from real estate transfer | 2 |
Thus, the personal income trực tiếp bóng đá hôm nay rate for securities transfer is applied according to the comprehensive trực tiếp bóng đá hôm nay rate schedule with a trực tiếp bóng đá hôm nay rate of 0.1%.
