TAXATION

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Is it possible to transfer stocks between non-resident individuals?

Is it possible to transfer stocks between non-resident individuals?

The transfer of stocks between non-resident is completely normal.
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In case the Company rewards an individual with outstanding achievements in the year by purchasing a tour, will it be calculated in taxable income of personal income tax (PIT)?

In case the Company rewards an individual with outstanding achievements in the year by purchasing a tour, will it be calculated in taxable income of personal income tax (PIT)?

Pursuant to Clause 2, Article 2, Circular No. 111/2013/TT-BTC guiding PIT, stipulating taxable incomes from salaries and wages included:
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The Company was established in 2008, under the license the Company was entitled to CIT incentives according to the locality (CIT rate of 15% for 12 years; tax exemption for 3 years and reduction of 50% for next 7 years). However, in 2016 the company started the expansion of investment (increasing investment capital) but at this time, the local where the Company registration for business was no longer entitled to CIT incentives. So, How to determine payable CIT amount?

The Company was established in 2008, under the license the Company was entitled to CIT incentives according to the locality (CIT rate of 15% for 12 years; tax exemption for 3 years and reduction of 50% for next 7 years). However, in 2016 the company started the expansion of investment (increasing investment capital) but at this time, the local where the Company registration for business was no longer entitled to CIT incentives. So, How to determine payable CIT amount?

If the increased income from expansion investment can be separated, this income will not be entitled for CIT incentives. In case it is impossible to separate the increased income from expansion investment, it shall be allocated according to the ratio of the increased fixed assets or the increased design capacity production from expansion investment. This income will not be entited for CIT incentives.
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The Employee in company want to register deductions for grandparents of husband or wise. Could this lead to risks?

The Employee in company want to register deductions for grandparents of husband or wise. Could this lead to risks?

Regarding the registering deductions for dependants (grandparents of husband or wise), according to Circular No. 111/2013 / TT-BTC:
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Why are goods imported through bonded warehouses capable of paying contractor tax?

Why are goods imported through bonded warehouses capable of paying contractor tax?

The foreign company uses a bonded warehouse in Vietnam to sell and deliver goods to the Company in Vietnam, the foreign company must be obliged to pay withholding tax on the income generated in Vietnam.
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TEst

TEst

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