blue-check Regarding PIT upon transfer of call option

Official letter No. 4554/TCT-DNNCN dated December 6th, 2022 of the General Department of Taxation regarding personal income tax (PIT) policy
Posted: 27/2/2023 7:48:38 AM | Latest updated: 28/2/2023 5:00:52 PM (GMT+7) | LuatVietnam: 5646 | Vietlaw: 602

The General Department of Taxation notes that according to clause 1, clause 7 Article 4 of Law No. 54/2019/QH14, “call option” is a type of securities. Accordingly, when an individual transfers the call option, he/she shall be subject to PIT in the form of PIT on income from securities transfer

Transfer price of the call option as a basis for determining PIT shall be determined according to the price written on the transfer contract or actual transfer price (Article 16 of Circular No. 92/2015/TT-BTCstatus2 )

Ms Phuong Thao (
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