METHOD FOR CALCULATION OF UNLAWFUL INCOME DUE TO PERFORMANCE OF SECURITIES OFFICER ACTS

21:11:2801/06/2021
On December 31, 2020, the Ministry of Finance issued Circular 117/2020/TT-BTC regulating the method of calculating illegal revenues and illegal profits obtained from illegal acts. Law on securities and securities market.
On December 31, 2020, the Ministry of Finance issued Circular 117/2020/TT-BTC regulating the method of calculating illegal revenues and illegal profits obtained from illegal acts. Law on securities and securities market.
Accordingly, the principles for determining illegal revenues are as follows: Illegal revenues are determined from the time the violation begins to the time the violation stops; In case an individual or organization commits many violations, determine the amount of illegal revenue earned according to each violation; In case an organization or individual commits a violation multiple times, the illegal revenue earned for each violation shall be determined;...
In addition, in case internal information is published that causes stock prices to increase, illegal revenue is calculated on the basis of the difference between the average selling price and the average buying price multiplied by the total volume of securities sold. issued within 30 days from the date the internal information is published after deducting taxes and fees payable.
In addition, the principles for determining the amount of illegal profits obtained from committing violations of the law on securities and the stock market include: In case an organization or individual commits many violations, then determine determine the amount of illegal profits obtained for each violation; In case an organization or individual commits a violation multiple times, determine the number of legal disadvantages resulting from the violation each time;...
This Circular takes effect from February 15, 2021.
 

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