What is the Form 24/KK-TNCN: Personal bóng đá hôm nay trực tiếp declaration for individuals receiving dividends in shares in Vietnam?
What is the Form 24/KK-TNCN: Personal bóng đá hôm nay trực tiếp declaration for individuals receiving dividends in sharesin Vietnam?
The personal bóng đá hôm nay trực tiếp declaration form for individuals receiving dividends in shares, bonus shares, and profit recorded as increased capital is currently Form 24/KK-TNCN issued together withCircular 20/2010/TT-BTC.
Form 24/KK-TNCN is structured as follows:
DownloadForm 24/KK-TNCN: Personal bóng đá hôm nay trực tiếp Declaration for Individuals Receiving Dividends in shares, Bonus Shares, Profit Recorded as Increased Capital
What is the Form 24/KK-TNCN: Personal bóng đá hôm nay trực tiếp declaration for individuals receiving dividends in shares in Vietnam?(Image from the Internet)
Is bóng đá hôm nay trực tiếp from dividends in shares considered capital investment bóng đá hôm nay trực tiếp in Vietnam?
According to the provision at point g, clause 3, Article 2 ofCircular 111/2013/TT-BTC, bóng đá hôm nay trực tiếp from capital investment is defined as follows:
Taxable bóng đá hôm nay trực tiếp Items
According to Article 3 of the Personal bóng đá hôm nay trực tiếp Law and Article 3 of Decree No. 65/2013/ND-CP, taxable personal income includes:
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- bóng đá hôm nay trực tiếp from capital investment
bóng đá hôm nay trực tiếp from capital investment is the bóng đá hôm nay trực tiếp that individuals receive in the following forms:
a) Interest received from lending to organizations, enterprises, households, business individuals, or business groups under a loan agreement or loan arrangement, excluding interest on deposits received from credit institutions, foreign bank branches as guided in sub-point g.1, point g, clause 1, Article 3 of this Circular.
b) Dividends received from capital contribution for stock purchase.
c) Profit received from capital contribution participation in a limited liability company, partnership, cooperative, joint venture, business cooperation contract, and other business forms as stipulated by the Enterprise Law and Cooperative Law; profit received from participation in establishing credit institutions as regulated by the Law on Credit Institutions; capital contribution to Securities Investment Funds and other investment funds established and operate according to legal regulations.
The bóng đá hôm nay trực tiếp from capital investment does not include profit from private enterprises, one-member limited liability companies owned by individuals.
d) The additional portion of capital contribution value received when dissolving a business, converting the operational model, dividing, splitting, merging, consolidating a business, or when withdrawing capital.
dd) bóng đá hôm nay trực tiếp received from bonds, debentures, and other valuable papers issued by domestic organizations, excluding bóng đá hôm nay trực tiếp as guided in sub-point g.1 and g.3, point g, clause 1, Article 3 of this Circular.
e) Other forms of bóng đá hôm nay trực tiếp received from capital investment, including capital investment in the form of assets, reputation, land use rights, inventions, patents.
g) bóng đá hôm nay trực tiếp from dividends paid in shares, bóng đá hôm nay trực tiếp from profit recorded as increased capital.
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As per the above regulations, bóng đá hôm nay trực tiếp from dividends in shares is one form of bóng đá hôm nay trực tiếp from capital investment.
How to calculate personal bóng đá hôm nay trực tiếp on capital investment income for Vietnamese residents?
According to the provision in Article 10 ofCircular 111/2013/TT-BTC, the basis for calculating personal bóng đá hôm nay trực tiếp on the capital investment income of residents is as follows:
The basis for calculating tax on bóng đá hôm nay trực tiếp from capital investment is taxable bóng đá hôm nay trực tiếp and tax rate.
Where taxable bóng đá hôm nay trực tiếp and tax rate are determined as follows:
(1) Taxable bóng đá hôm nay trực tiếp
Taxable bóng đá hôm nay trực tiếp from capital investment is the taxable bóng đá hôm nay trực tiếp that individuals receive as guided in clause 3, Article 2 ofCircular 111/2013/TT-BTC.
(2) Tax Rate
The tax rate for bóng đá hôm nay trực tiếp from capital investment is applied according to the uniform tax schedule with a tax rate of 5%.
(3) Time of Taxable bóng đá hôm nay trực tiếp Identification
The time of identifying taxable bóng đá hôm nay trực tiếp for bóng đá hôm nay trực tiếp from capital investment is the time the organization or individual pays the bóng đá hôm nay trực tiếp to the taxpayer.
Particularly, the time of identifying taxable bóng đá hôm nay trực tiếp for some specific cases is as follows:
- For bóng đá hôm nay trực tiếp from the additional value of capital contribution, the time of identifying bóng đá hôm nay trực tiếp from capital investment is when the individual actually receives bóng đá hôm nay trực tiếp upon business dissolution, model conversion, division, separation, merger, consolidation, or capital withdrawal.
- For bóng đá hôm nay trực tiếp from profit recorded as increased capital as guided, the time of identifying bóng đá hôm nay trực tiếp from capital investment is when the individual transfers or withdraws capital.
- For bóng đá hôm nay trực tiếp from dividends paid in shares, the time of identifying bóng đá hôm nay trực tiếp from capital investment is when the individual transfers shares.
- In cases where individuals receive bóng đá hôm nay trực tiếp from capital investments abroad in any form, the time of identifying taxable bóng đá hôm nay trực tiếp is when the individual receives the bóng đá hôm nay trực tiếp.
(4) Tax Calculation Method
The formula to calculate personal bóng đá hôm nay trực tiếp on income from capital investment is as follows:
Personal bóng đá hôm nay trực tiếp Payable = Taxable Income x 5% Tax Rate
