Form 04/CNV-PIT Personal Income Tax Declaration (Issued together with Circular No. 80/2021/TT-BTC dated September 29, 2021, of the Ministry of Finance)
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
TỜ KHAI THUẾ THU NHẬP CÁ NHÂN
(Áp dụng đối với cá nhân có thu nhập từ chuyển nhượng vốn góp,
cá nhân chuyển nhượng chứng khoán khai trực tiếp với cơ quan thuế
và tổ chức, cá nhân khai thuế thay, nộp thuế thay cho cá nhân)
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[01a] Occurrence date … month … year ...
[01b] Month .... year .... / Quarter ...... year .....
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[02] First time: [03] Supplement for the ... time: …
Personal exemption or tax reduction according to Double Tax Avoidance Agreement (*)
Tax declaration on behalf of multiple individuals transferring capital contributions
Tax declaration on behalf of multiple individuals transferring securities
I. INFORMATION OF THE INDIVIDUAL TRANSFERRING CAPITAL CONTRIBUTIONS, TRANSFERRING SECURITIES
[04] Taxpayer’s name:……………..……………………....................................
[05] Tax identification number:
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[06] Address: ………………………………...………...…………….…………………
[07] District/County: ........................ [08] Province/City: ................................................
[09] Phone:……..............…..[10] Fax:….….…….... [11] Email:…..…...………..
[12] Name of the organization/individual filing on behalf (if any):……………………….......................
[13] Tax identification number:
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[14] Address: ……………………..………………………………………………….
[15] District/County: ................... [16] Province/City: ................................................
[17] Phone: ..................... [18] Fax: .......................... [19] Email: ......................
[20] Name of the tax agent (if any):………………………………..................................
[21] Tax identification number:
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[22] Tax agent contract: Number...........................................date:................................
II. INFORMATION OF THE ORGANIZATION/INDIVIDUAL RECEIVING CAPITAL CONTRIBUTIONS, RECEIVING TRANSFERRED SECURITIES
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Tax identification number
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III. INFORMATION OF THE ORGANIZATION ISSUING SECURITIES OR THE ORGANIZATION WHERE INDIVIDUALS HAVE CAPITAL CONTRIBUTIONS
[29] Name of issuing organization:……………………….......................
[30] Tax identification number:
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[31] Address: ……………………..………………………………………………….
[32] District/County: ................... [33] Province/City: ................................................
[34] Phone: ..................... [35] Fax: .......................... [36] Email: ......................
IV. DETAILED TAX CALCULATION
Currency: Vietnamese Dong
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No. |
Indicator |
Indicator code |
Amount |
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I |
Income from capital contribution transfer |
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1 |
Transfer price |
[37] |
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2 |
Cost of contributed capital being transferred |
[38] |
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3 |
Transfer costs |
[39] |
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4 |
Taxable income from capital contribution transfer [40]=[37]-[38]-[39] |
[40] |
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5 |
Tax to be paid |
[41] |
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6 |
Tax exemption/reduction according to Double Tax Avoidance Agreement |
[42] |
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7 |
Remaining tax to be paid [43]=[41]-[42] |
[43] |
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| II | Income from securities transfer | | | | 1 | Transfer price | [44] | | | 2 | Tax to be paid | [45] | | | 3 | Tax exemption/reduction according to Double Tax Avoidance Agreement | [46] | | | 4 | Remaining tax to be paid [47]=[45]-[46] | [47] | |
I confirm that the information provided is correct and I take responsibility before the law for the accuracy of the declared information./.
TAX AGENT STAFF
Full name: …………………..
Professional certificate number:........
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…, day .... month … year …
TAXPAYER or LEGAL REPRESENTATIVE OF THE TAXPAYER or
ORGANIZATION/INDIVIDUAL FILING ON BEHALF
(Signature, full name; position, and seal (if any) / Digital signature)
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Notes:
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(*) In case individuals are exempted or granted tax reductions under the Double Tax Avoidance Agreement, they must submit the first tax declaration together with the tax exemption/reduction notification according to the Agreement as per regulations.
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Individuals transferring securities filing directly with the tax authority are those whose securities transfer has not been deducted by the organization as specified in Article 25, Clause 1, Point (d) of Circular No. 111/2013/TT-BTC dated August 15, 2013, and in Clause 16, Article 2 of Decree No. 12/2015/NĐ-CP dated February 12, 2015.
See details here.