Official Letter No. 2368/CTBDU-TTHT dated 24/02/2025 issued by the Tax Department of Binh Duong province on non-resident personal income tax
by KMC Consulting Company Limited
In case a foreign individual who does not reside in Vietnam is a shareholder of a 02-member limited liability company that incurs the transfer of contributed capital to another individual, the declaration of personal income tax on income from capital transfer shall comply with the provisions of Articles 2 and 20 of Circular No. 111/2013/TT-BTC.
Tax declaration dossiers for the transfer of contributed capital shall comply with the provisions of Articles 7 and 8 of Decree No. 126/2020/ND-CP.
The deadline for submitting tax declaration dossiers and tax payment deadlines shall comply with the provisions of Articles 44 and 55 of the Law on Tax Administration No. 38/2019/QH14 dated June 13, 2019.
For more detailed information about this or related PIT services, please don't hesitate to contact us.
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