The time when the obligation to declare and calculate personal income tax for this bonus share is not the time of receiving the stock bonus but at the time of selling the bonus stock, then let’s learn how to calculate and list. declare via the summary table below:
+ Clause 11, Article 26 of Circular 111/2013 / TT-BTC
“11. Declaring taxes from salaries and wages for income from bonuses in stocks.
Individuals who receive bonuses in stocks from employers must not pay taxes on wages or salaries. When individuals transfer bonus stocks, they shall declare tax on incomes from stock transfer and income from salaries or wages. “
+ Point b1.2, Article 11 of Circular 111/2013 is amended by Article 16, Circular 92/2015 / TT-BTC
“Individuals transferring securities pay tax at the rate of 0.1% of the securities transfer price each time.”