資本譲渡手続きについて、概要をご紹介致します。

※詳細につきましては、当社までご連絡ください。

1. 資本譲渡に係るプロセス

合計: 3ヵ月

1: 譲渡に係る契約書の締結

2. ベトナム側にて譲渡申請登録

3. ERC変更

4. 資本金送金 ※金額の算出は資本金額と同額あるいはそれ以上

5. 契約日より10日以内に申告納付 ※ベトナム側にて立替納付

6. IRC変更

7. 定款変更

2. 譲渡額

該当資本金額と同等 あるいは それ以上となります。

Clause 2, Article 14, Circular 78/2014/TT-BTC

The transfer price is the total actual value earned by the transferor under the transfer contract.

If the payment price is not stated in the transfer contract or when the tax agency has grounds to determine that the payment price does not match the market price, it may inspect and fix the transfer price. For an enterprise that transfers part of its contributed capital at a transfer price not matching the market price, the tax agency may re-valuate the whole enterprise at the time of transfer for re-determining the transfer price in proportion to the transferred contributed capital amount.

The transfer price shall be fixed on the basis of investigation documents of the tax agency or capital transfer prices in other cases at the same time, of the same economic organization or under similar transfer contracts at the time of transfer. In case the transfer price fixed by the tax agency is inappropriate, it shall be based on the valuation by a professional valuation organization competent to determine transfer prices at the time of transfer.

3. 送金

当事者が外国法人同士の場合は直接送金、一方がベトナム法人の場合はベトナムを介した送金となります。

4. 税金

譲渡益に係る税率は20%となり、申告については、通常ベトナム法人より申告納付を行います。

Based on Decree 126/2020, Article 11. Tax declaration dossier submission location
c) Declarations of corporate income tax on capital transfer by foreign contractors shall be submitted to the supervisory tax authorities of the enterprises in which the foreign contractors invest capital (including the cases in which the transferee declares tax on behalf of the foreign contractor, or, if the tax is declared by the organization established in accordance with Vietnam’s law and invested in by the foreign contractor in case the transferee is also a foreign contractor).