Official Letter No. 5449/TCT-QLN dated November 25, 2024, from the General Department of Taxation guiding the determination of late payment obligations
The Company is responsible for declaring and paying taxes on behalf of individual investor A regarding the capital transfer activity. The Company is also obligated to fully comply with tax declaration and payment requirements as stipulated for taxpayers.
The late payment amount arising from the delay in paying personal income tax (PIT) for individual A, related to the period starting in 2018 but only declared and paid on behalf of the individual by the Company as of May 31, 2023, must be paid into the State Budget by the Company.
Please refer to the attached file for detailed information.
