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THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No. 42/BTC-TCT
Re: on withholding of personal income tax on securities transfer
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Hanoi, January 02, 2009
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To:
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- Ministries, ministerial-level agencies and government-attached agencies
- People’s Committees of provinces and centrally run cities
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Pursuant to Articles 23 and 24 of the Law on Personal Income Tax;
Pursuant to Articles 16 and 17 of the Government’s Decree No. 100/2008/ND-CP of September 8, 2008, detailing a number of articles of the Law on Personal Income Tax;
Pursuant to the Ministry of Finance’s Circular No. 84/2008/TT-BTC of September 30, 2008, guiding the implementation of a number of articles of the Law on Personal Income Tax and guiding the implementation of the Government’s Decree No. 100/2008/ND-CP of September 8, 2008, detailing a number of articles of the Law on Personal Income Tax;
Pursuant to the Minister of Finance’s Decision No. 27/2007/QD-BTC of April 24, 2007, promulgating the Regulation on organization and operation of securities companies;
The Ministry of Finance provides specific guidance on the withholding, filing and payment of personal income tax on securities transfers by withholding organizations as follows:
