{"id":3165,"date":"2026-05-29T08:09:55","date_gmt":"2026-05-29T08:09:55","guid":{"rendered":"https:\/\/ndtcpartners.com.vn\/?p=3165"},"modified":"2026-06-01T08:20:03","modified_gmt":"2026-06-01T08:20:03","slug":"will-non-resident-individuals-still-be-subject-to-the-0-1-tax-rate-on-capital-transfers","status":"publish","type":"post","link":"https:\/\/ndtcpartners.com.vn\/vi\/2026\/05\/29\/will-non-resident-individuals-still-be-subject-to-the-0-1-tax-rate-on-capital-transfers.html","title":{"rendered":"C\u00c1 NH\u00c2N KH\u00d4NG C\u01af TR\u00da C\u00d2N \u0110\u01af\u1ee2C \u00c1P D\u1ee4NG THU\u1ebe SU\u1ea4T 0,1% KHI CHUY\u1ec2N NH\u01af\u1ee2NG V\u1ed0N?"},"content":{"rendered":"

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T\u1eeb ng\u00e0y 01\/07\/2026<\/span><\/strong><\/em>, Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 \u0111\u00e3 thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 c\u00e1ch t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

Theo \u0111\u00f3,<\/span> \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh theo t\u1eebng l\u1ea7n ph\u00e1t sinh, kh\u00f4ng ph\u00e2n bi\u1ec7t giao d\u1ecbch \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam hay \u1edf n\u01b0\u1edbc ngo\u00e0i <\/span>(\u0110i\u1ec1u 23, Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025)<\/span><\/strong><\/em>.<\/span><\/p>\n

C\u1ee5 th\u1ec3:<\/span><\/p>\n

\n\n\n\n\n\n<\/colgroup>\n\n\n\n\n
<\/td>\n<\/td>\nLu\u1eadt thu\u1ebf TNCN 2007<\/td>\nLu\u1eadt thu\u1ebf TNCN 2025<\/td>\n<\/tr>\n
C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/td>\n\u00a0 X\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 mua v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan<\/td>\n0.10%<\/td>\n20%<\/td>\n<\/tr>\n
Kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 mua v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan<\/td>\n0.10%<\/td>\n2%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

V\u1ec1 th\u1ee7 t\u1ee5c k\u00ea khai, theo \u0111i\u1ec3m g kho\u1ea3n 4 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 120\/2020\/N\u0110-CP, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p <\/span>khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh<\/span><\/strong>. Vi\u1ec7c k\u00ea khai c\u00f3 th\u1ec3 do c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n ho\u1eb7c \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c khai thay, n\u1ed9p thay theo quy \u0111\u1ecbnh.<\/span><\/p>\n

Thay \u0111\u1ed5i n\u00e0y c\u00f3 th\u1ec3 t\u00e1c \u0111\u1ed9ng \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn c\u1ea5u tr\u00fac giao d\u1ecbch v\u00e0 chi ph\u00ed thu\u1ebf trong c\u00e1c giao d\u1ecbch M&A, chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n v\u00e0 t\u00e1i c\u1ea5u tr\u00fac \u0111\u1ea7u t\u01b0 c\u00f3 y\u1ebfu t\u1ed1 n\u01b0\u1edbc ngo\u00e0i. Do \u0111\u00f3, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t ph\u01b0\u01a1ng \u00e1n giao d\u1ecbch, h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u1ed1n v\u00e0 t\u00e0i li\u1ec7u ch\u1ee9ng minh chi ph\u00ed \u0111\u1ec3 t\u1ed1i \u01b0u ngh\u0129a v\u1ee5 thu\u1ebf khi quy \u0111\u1ecbnh m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c.<\/span><\/p>\n<\/div>\n

<\/p>","protected":false},"excerpt":{"rendered":"

T\u1eeb ng\u00e0y 01\/07\/2026, Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 \u0111\u00e3 thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 c\u00e1ch t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam. C\u1ee5 th\u1ec3 ….<\/p>\n","protected":false},"author":1,"featured_media":3185,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[28],"tags":[],"_links":{"self":[{"href":"https:\/\/ndtcpartners.com.vn\/vi\/wp-json\/wp\/v2\/posts\/3165"}],"collection":[{"href":"https:\/\/ndtcpartners.com.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ndtcpartners.com.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ndtcpartners.com.vn\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ndtcpartners.com.vn\/vi\/wp-json\/wp\/v2\/comments?post=3165"}],"version-history":[{"count":15,"href":"https:\/\/ndtcpartners.com.vn\/vi\/wp-json\/wp\/v2\/posts\/3165\/revisions"}],"predecessor-version":[{"id":3191,"href":"https:\/\/ndtcpartners.com.vn\/vi\/wp-json\/wp\/v2\/posts\/3165\/revisions\/3191"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ndtcpartners.com.vn\/vi\/wp-json\/wp\/v2\/media\/3185"}],"wp:attachment":[{"href":"https:\/\/ndtcpartners.com.vn\/vi\/wp-json\/wp\/v2\/media?parent=3165"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ndtcpartners.com.vn\/vi\/wp-json\/wp\/v2\/categories?post=3165"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ndtcpartners.com.vn\/vi\/wp-json\/wp\/v2\/tags?post=3165"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}