Notice on Adjustments to the HCM Securities Purchase Rights Transfer Invoices Issued from August 26, 2025 to August 28, 2025

Based on Decree No. 70/2025/ND-CP dated March 20, 2025, amending and supplementing certain provisions of Decree No. 123/2020/ND-CP dated October 19, 2020, of the Government on invoices and documents;

Based on Decree No. 181/2025/ND-CP dated July 1, 2025, of the Government providing detailed guidance on the implementation of certain provisions of the Value-Added Tax Law, Ho Chi Minh City State Financial Investment Company (HFIC) respectfully informs our valued customers about adjustments to HCM securities purchase rights transfer invoices issued from August 26, 2025, to August 28, 2025, which contained incorrect tax rates. Specifically, these invoices recorded a tax rate of 0%.

According to Point d, Clause 4, Article 4 of Decree No. 181/2025/ND-CP dated July 1, 2025, regarding objects not subject to tax: “Capital transfers include transferring part or all of the capital invested in another economic organization (regardless of whether a new legal entity is established or not), transferring securities, transferring capital contribution rights ...”.

Therefore, the transfer of HCM securities purchase rights falls under the category of non-taxable objects (KCT). HFIC will issue adjusted invoices changing the 0% tax line to KCT.

This adjustment does not change the payment value, does not affect the rights of our valued customers, and is only to ensure the legality of the invoices.

HFIC hereby notifies our customers for their information.

Sincerely ./.