blue-check Regarding PIT on incomes from receiving inherited securities

Official letter No. 61194/CTHN-TTHT dated August 21st, 2023 of the Department of Taxation of Ha Noi city regarding declaration and payment of personal income tax (PIT) on incomes from receiving inherited securities
Posted: 5/9/2023 7:31:10 AM | Latest updated: 6/9/2023 7:20:28 PM (GMT+7) | LuatVietnam: 5776 | Vietlaw: 627

Incomes from inherited securities shall be subject to PIT according to the regulations at clause 9 Article 2 of Circular No. 111/2013/TT-BTCstatus2 .

If the person that earns incomes from inherited securities is a non-resident, he/she shall directly declare and pay tax according to the regulations at point g clause 4 Article 8 of Decree No. 126/2020/ND-CPstatus2 ; there is no regulation on allowing declaration made on behalf of the taxpayer.

The payable PIT is 10% of the inherited value in excess 10 million VND. The calculation is regulated at Article 16, Article 23 of Circular No. 111/2013/TT-BTCstatus2 .

Form of PIT declaration with regard to incomes from inherited securities shall apply Form No. 04/TKQT-TNCN promulgated at Appendix II of Circular No. 80/2021/TT-BTCstatus2 .

Ms Phuong Thao (
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Published Vietlaw's Newsletter No. 627

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