Incomes an individual receives from capital investment, including capital contributions in kind, by reputation, etc. shall be subject to tax in terms of incomes from investment (Clause 3 Article 2 of Circular No. 111/2013/TT-BTC ).
This tax now is still subject to the tax rate of 5% and withheld, paid by the income payer (Article 10, Article 25 of Circular No. 111/2013/TT-BTC ).
|Published||Vietlaw's Newsletter No. 520|