Vietnam Legal Documents Database

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Topic >> Capital-transfer
  • fa-check-circle Official Letter No. 3206/TCT-CS - Regarding tax declaration and payment upon receipt of shares as dividends ( 20-Aug-2018)
    According to the regulations in Clause 9 Article 26 of Circular No. 111/2013/TT-BTCfa-exclamation-circle , a person that receives shares as dividends might not declare and pay tax upon the receipt. When transferring capital (selling the shares), that person shall declare and pay both tax on the incomes from capital transfer and tax on the incomes from capital investment. read more
  • fa-check-circle Official Letter No. 167/TCT-DNL - Regarding costs of capital transfer paid via a third party ( 10-Jan-2018)
    Based on Clause 2 Article 14 of Circular No. 78/2014/TT-BTCfa-exclamation-circle , the General Department of Taxation assumes that in case an enterprise incurs charges for consulting service for capital transfer paid via a third party, if the enterprise can provide legitimate documents (their details are in line with contracts signed with, invoices issued by the third party) proving that such charges are directly related to the activity of capital transfer, they shall be included in deductible expenses upon calculation of enterprise income tax
  • fa-check-circle Official Letter No. 82847/CT-TTHT - Regarding EIT with regard to the activity of capital transfer ( 27-Dec-2017)
    According to Article 16 of Circular No. 151/2014/TT-BTC, if the transferor of capital contributed in Vietnam is an investor outside Vietnam, the Vietnamese party that acquires such capital shall declare and pay EIT on behalf of the transferor. read more
  • fa-check-circle Official Letter No. 80826/CT-TTHT - Transfer of capital contributed in a joint venture shall be exempt from VAT ( 18-Dec-2017)
    According to point d Clause 8 Article 4 of Circular No. 219/2013/TT-BTCfa-exclamation-circle , transfer of capital contributions shall not be subject to VAT. read more
  • fa-check-circle Official Letter No. 70139/CT-TTHT - How to determine purchase price of transferred capital ( 30-Oct-2017)
    According to Article 8 of Circular No. 96/2015/TT-BTCfa-exclamation-circle , purchase price of transferred capital to be deducted upon calculation of enterprise income tax shall be determined as follows: read more
  • fa-check-circle Official Letter No. 56317/CT-TTHT - Regarding tax on capital investment ( 18-Aug-2017)
    According to Clause 3 Article 2 of Circular No. 111/2013/TT-BTCfa-exclamation-circle , added value of capital contribution received upon capital withdrawal shall be subject to tax as that imposed on income from capital investment. read more
  • fa-check-circle Official Letter No. 6593/CT-TTHT - Regarding PIT on incomes from capital transfer earned by a non-resident ( 18-Jul-2017)
    In case a shareholder of a company is a foreigner who is a non-resident in Vietnam transfers his capital contributions to other shareholders, the transferees shall withhold and pay personal income tax (PIT) on behalf of the foreigner when the transfer is made (Clause 4 Article 26 of Circular No. 111/2013/TT-BTC). read more
  • fa-check-circle Official Letter No. 2949/TCT-TNCN - Regarding PIT on incomes from capital transfer and securities transfer ( 5-Jul-2017)
    In the case an individual signs a contact on transfer of shares or contributed capital at a transfer price which is equal to or lower than value of the share/contributed capital at the time of capital contribution and the tax agency can prove that such transfer price is not consistent with the market price, it will impose tax according to Clause 1 and Clause 2 Article 11 of Circular No. 111/2013/TT-BTCfa-exclamation-circle . read more
  • fa-check-circle Official Letter No. 11568/CT-TTHT - Regarding VAT and EIT on the activity of transfer of project outside Vietnam ( 22-Mar-2017)
    The document is to reply to issue regarding whether or not the activity of transfer of project outside Vietnam is subject to tax payment in Vietnam. read more
  • fa-check-circle Official Letter No. 664/TCT-CS - Regarding tax on the transfer of shares ( 1-Mar-2017)
    According to point 1 of Official letter No. 12501/BTC-CST dated September 20th, 2010, with regard to the activity of transfer of shares in a joint stock company, if this company is a public company, the transfer of shares in such company is considered to be “securities transfer”. In contrast, if this company does not become a public company, the transfer of shares is regarded as “capital transfer”. read more
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