How is personal income tax calculated for investors selling stocks according to current regulations?
Clause b.2, Article 11 of Circular 111/2013/TT-BTC stipulates that capital transfer tax is calculated at 0.1% of the transfer value (selling price), irrespective of profit or loss. |
What legal basis is currently applied to calculate personal income tax when investors transfer stocks?
The Tax Department confirms that capital transfer tax (including stocks) is governed by Circular 111/2013/TT-BTC and Circular 25/2018/TT-BTC. These are the current legal frameworks uniformly enforced across the market. |
Why does the tax authority continue to apply the 0.1% tax rate on transfer value?
The Tax Department clarifies that the 0.1% tax rate is applied for its convenience, ease of implementation, alignment with the securities market’s data management infrastructure, and to ensure transparent tax compliance. |
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