Tax on Capital Transfer Income FOR ASSESSMENT Securities The basis for assessment of securities transfer income is & Assessable income CIT rate CIT Assessable CIT * = Payable income rate Assessable Buying Selling Related - income= price- Tax on Capital Transfer Income SELLING PRICE OF SECURITIES Securities Selling price of securities is the actual selling price (matched giá khớp lệnh, or agreed price giá thỏa – – thuận) with respect to securities of listed companies and unlisted public companies Selling price of securities is the stated in the transfer price transfer contract in case of securities that are not mentioned 45
Tax on Capital Transfer Income FOR ASSESSMENT Securities The basis for assessment of securities transfer income is Assessable income & CIT rate CIT Payable = Assessable income * CIT rate Assessable income= Selling - Buying price- Related Tax on Capital Transfer Income SELLING PRICE OF SECURITIES Securities Selling price of securities is the actual selling price (matched – giá khớp lệnh, or agreed price – giá thỏa thuận) with respect to securities of listed companies and unlisted public companies Selling price of securities is the transfer price stated in the transfer contract in case of securities that are not mentioned 45
1012_VS-CIT%20Slides%20(Trainer).docx