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To: Valued Customers\r\nAsean Securities Joint Stock Company (\u201cAsean Securities\u201d) sincerely thanks you for your trust and for using our products and services.\r\nPursuant to the Government\u2019s Decree No. 253\/2026\/N\u0110-CP (\u201cDecree 253\u201d) guiding the implementation of the Law on Personal Income Tax (PIT), Asean Securities hereby announces the application of PIT withholding regulations regarding income derived from shares awarded by the issuing organization to employees (\u201cemployee bonus shares\u201d) and shares issued under employee stock ownership plans (\u201cESOP shares\u201d) held in your securities trading account, effective from July 1, 2026, as follows:\r\n\uf0a7\tIndividuals receiving income from employee bonus shares and ESOP shares are required to pay the following taxes:\r\n(i)\tPIT on income from salaries and wages: 10% of the taxable income.\r\n(ii)\tPIT on securities transfers: 0.1% of the transfer value.\r\n<\/span><\/pre>\n\n\n\n\n\n\n\n\n\uf0a7\tPersonal Income Tax (PIT) becomes payable when the individual transfers these shares; in the case of transferring shares of the same type, PIT on income from salaries and wages applies until the stock awarded to employees or ESOP shares are fully disposed of. No tax is payable at the time of share receipt.\r\n\uf0a7\tThe basis for determining taxable income from employee award shares or ESOP shares is the amount spent on the employee as recorded in the accounting books of the income-paying entity at the time of the award or the issuance of ESOP shares. If the amount spent on the employee as recorded in the income-paying entity's accounting books cannot be determined, taxable income is calculated as follows:\r\n(i)\tTaxable income from employee award shares is determined by multiplying the number of shares actually received by the par value; however, if the share transfer price is lower than the par value, PIT on income from awarded shares is calculated based on the market price at the time of transfer.\r\n(ii)\tTaxable income from ESOP shares is determined by multiplying the number of shares actually received by the par value and subtracting the amount the employee paid to purchase the ESOP shares; if a negative difference arises, the individual is not required to pay PIT on income from salaries and wages regarding the ESOP shares.<\/span><\/pre>\n<\/div>\n\n\uf0a7\tDecree 253 takes effect on July 1, 2026. If you own shares subject to this regulation and have sold them on or after July 1, 2026, you are still required to fully declare the list of shares and the quantities sold so that Asean Securities can fulfill its obligations regarding Personal Income Tax (PIT) withholding or collection in accordance with tax authority regulations.\r\n\uf0fc\tFor bonus shares issued to employees and ESOP shares currently deposited at Asean Securities (including those for which sales transactions occurred on or after July 1, 2026):\r\n-\tThe deadline for submitting declarations is September 15, 2026.\r\n-\tAfter September 15, 2026, please contact your Account Manager directly or call the Customer Service Hotline at 1900 638 088 for guidance.\r\n-\tDeclaration form: available here<\/a>.\r\n\uf0fc\tFor transactions resulting in an increase in holdings (due to share deposit or transfer to Asean Securities):\r\n-\tYou must declare the origin of the shares at the same time you submit the deposit or transfer documentation. For detailed instructions on the complete set of required documents, please contact your Account Manager or the Customer Service Hotline at 1900 638 088.<\/span><\/pre>\n<\/div>\n\n