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blue-check It is required to have the certification of fulfillment of tax obligation upon making outward investment registration

Official letter No. 5462/BKHDT-DTNN dated August 20th, 2020 of the Ministry of Planning and Investment regarding the application for issuance of Certificate of outward investment registration
Posted: 26/8/2020 11:08:25 AM | Latest updated: 17/9/2020 3:43:15 PM (GMT+7) | LuatVietnam: 5036 | Vietlaw: 475

VietlawOnline

Relating to the application for issuance of the Certificate of outward investment registration, the Ministry of Planning and Investment notes that apart from the documents regulated at Clause 2 Article 59 of the Law on Investment, it is also required to have the “certification of the investor’s fulfillment of tax obligation granted by the tax authority” as prescribed in Clause 5 Article 58 of the Law on Investment.

This certification is considered to be the mandatory requirement for obtaining the Certificate of outward investment registration and it is regulated in details at Article 14 of Decree No. 83/2015/ND-CP.

Ms Phuong Thao (VietlawOnline.com)
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PublishedVietlaw's Newsletter No. 475
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Related document(s)
blue-check Decree 83/2015/NĐ-CP - Quy định mới về cấp phép đầu tư ra nước ngoài English attachment
stop-check Law 67/2014/QH13 - Luật Đầu tư 2015 English attachment

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