What is the personal income tax declaration dossier for individuals with income from capital transfer who directly declare tax to the tax authority?

Pursuant to Section 9.4 of Appendix I issued herewithDecree 126/2020/ND-CP Regulations on personal income tax declaration dossiers for individuals with income from capital transfer who directly declare tax with tax authorities include:

- Personal income tax declaration (applicable to individuals with income from capital transfer, individuals transferring securities who declare directly to tax authorities and organizations and individuals who declare and pay taxes on their behalf). for individuals) form No. 04/CNV-TNCN (issued together with Appendix IICircular 80/2021/TT-BTC).

- Copy of capital transfer contract.

- Copy of documents determining the value of capital contribution according to accounting books. In case capital contribution is due to acquisition, there must be a transfer contract upon purchase.

- Copies of documents proving costs related to determining income from capital transfer activities specified in Appendix IDecree 126/2020/ND-CP).