Fees
FEE RATES Creation Fee Exempted Redemption Fee Exempted for Authorized participants 0.1% exchange value applied to other Investors. TAXES
|
FEE RATES |
Creation Fee |
Exempted |
Redemption Fee |
Exempted for Authorized participants 0.1% exchange value applied to other Investors. |
TAXES APPLIED FOR FOREIGN INVESTORS
Investors |
Tax on Investor arising from |
||
|
Dividend payment |
Redemption Fund Unit |
Gift/Inheritance |
Residential individuals |
5%(1)(2) (Clause 2, Article 10, Circular 111) |
0.1% of transaction value (1) (Point b.2, Clause 2, Article 11, Circular 111) |
10% of securities value higher than VND 10 million (Article 16, Circular 111) |
Non-residential individuals |
5% (1)(2) (Article 19, Circular 111) |
0.1% of transaction value (1) (Clause 1 and 2, Article 20, Circular 111) |
0% of securities value higher than VND 10 million (Article 23, Circular 111) |
Foreign Institutions |
Exempt if distributed dividend are after tax-profit (Clause 6, Article 4, Decision 218); - 22% from 1/1/2014 and 20% from 1/1/2016 if tax-profit has not been deducted (1) (Law on Amending and Supplementing a Number Article of Law on Enterprise Income tax) |
0.1% of transaction value (1)(Point g, Clause 3, Article 11, Decision 218) |
0.1% of transaction value (1)(3) |