Guidance on declaration of personal income tax (PIT) with regard to individuals earning income from capital transfer that directly declare tax with tax authorities (Form No. 04/CNV-TNCN)
Posted: 6/4/2023 9:33:25 AM | Latest updated: 12/5/2023 2:57:12 AM (GMT+7)
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This document is to provide guidance for individuals to declare tax on income from transfer of capital contributions, transfer of securities, including: tax declaration period (Section I); Tax declaration dossier (Section II), Deadline for submission of tax declaration (Section III), Place of tax declaration (Section IV) and How to write the tax return Form No. 04/CNV-TNCN (Section V).
Accordingly, it is required to note that an individual has to submit the tax return Form No. 04/CNV-TNCN whenever tax on incomes from transfer of capital contributions, transfer of securities is incurred (point g clause 4 Article 8 of Decree No. 126/2020/ND-CP )
Deadline for submission of tax declaration dossier is the 10th day from the day on which the tax is incurred (clause 3 Article 44 of the Law on Tax administration No. 38/2019/QH14).
Ms Phuong Thao (VietlawOnline.com)
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