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Last updated: Thursday, December 13, 2018


Policy on tax applicable to organizations investing in stock

Posted: Thursday, November 22, 2007

On September 11th, 2007, the General Department of Taxation issued Official Letter No. 3708/TCT-CS guiding policy on tax applicable to organizations investing in securities. Accordingly, basing on the Circular No.72/2006/TT- BTC dated August 10th, 2007 amending and supplementing the Circular No.100/2004/TT-BTC dated October 20th, 2004 of the Ministry of Finance guiding on value added tax and corporation income tax (“CIT”) applicable to the field of securities.

In cases that foreign investment funds open account for investing in securities in Vietnam belong to object with amount CIT being 0.1 per cent of total value of securities buying out at the time of assignment and 0.1 per cent of total value of bond (except bonds belong to tax exemption) at the time of receiving profits.
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