• Resident individual: (Investors can find detail of this definition in Circular no. 84/2008/TT-BTC)

Before January 1st 2009, no tax rate applied at this moment.

Since January 1st 2009, according to Circular no. 84/2008/TT-BTC, an individual has 2 options in tax payment:

If an individual has registered tax payment method (with tax code number) under the flat rate tariff: tax rate of 20% imposes on the total profit from all kinds of securities traded within the western calendar year.

If Ian individual has not registered tax payment method (with tax code) under the flat rate tariff: tax rate of 0,1% imposes on the total amount of money receivable from transference of fund certificates at the time of transfer (without deducting any expenses at all including the prime cost and irrespective of whether the transfer war implemented in Vietnam or overseas).

  •  Non-resident individual: (Investors can find detail of this definition in Circular no. 84/2008/TT-BTC)

Before January 1st 2009, no tax rate applied at this moment.

Since January 1st 2009, according to Circular no. 84/2008/TT-BTC, 0,1% tax rate imposes on the total amount of money receivable from transference of fund certificates at the time of transfer (without deducting any expenses at all including the prime cost and irrespective of whether the transfer war implemented in Vietnam or overseas).

  • Institutional domestic investor:

Incomes from transference of fund certificates shall be aggregated with incomes from business activities of enterprises for calculation of enterprise income tax according to the Enterprise income tax Law.

  • Institutional foreign investor:

According to Circular no. 72/2006/TT-BTC, 0,1% tax rate imposes on the total value of transference of fund certificates at the time of transfer (without deducting any expenses at all including the prime cost).

Note: This regulation shall be changed as new document is issued. We will update timely.

 

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