blue-check Regarding invoice upon withdrawal of capital by assets

Official letter No. 25536/CTHN-TTHT dated June 3rd, 2022 of the Department of Taxation of Ha Noi city regarding guidelines on tax policy
Posted: 9/6/2022 7:32:16 AM | Latest updated: 22/6/2022 3:38:08 PM (GMT+7) | LuatVietnam: 5470 | Vietlaw: 565

Based on Article 4 of Decree No. 123/2020/ND-CPstatus2 the Department of Taxation of Ha Noi city assumes that in case an individual contributes capital to establish a Company, then the individual withdraws the capital by assets, the Company shall issue invoice and calculate value added tax (VAT) according to VAT rates applicable to each asset and declare, pay enterprise income tax according to regulations.

Ms Phuong Thao (
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Published Vietlaw's Newsletter No. 565
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