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Uni 14-12-2020 - Tax policy for deposit interest

Issue date: 14/12/2020 | 9:23:55 AM
OFFICE NO.101323 / CTHN-TTHT ON DEPOSIT INTEREST

Official Letter No. 101323 / CTHN-TTHT regarding deposit interest as follows:

 

In case, the Company has deposit interest from the idle shareholders' contributed capital, it shall be determined as other income as provided for in Clause 7, Article 7 of Circular No. 78/2014 / TT-BTC. The company must declare and pay corporate income tax according to the regulations for this income.

 

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