OFFICIAL LETTER NO. 2765/TCT-CS DATED 08 JULY 2015 OF GDT IN GUIDANCE OF CIT FOR CAPITAL TRANSFER ENCLOSED WITH REAL ESTATE
According to official letter No. 2765/TCT-CS:
Keun Han Viet Nam Co., Ltd has 18% proportion of total assets. In case, in 2014, Hutchinson Korea Co., Ltd (established and operates under Korean law) is only owner of Keum Han Viet Nam Co., Ltd, selling whole Keum Han Viet Nam Co., Ltd to Hutchinson (established and operates under France law) in form of capital transfer enclosed with real estate, it must declare and pay CIT under real estate transfer in accordance with CIT declaration (Form 08) issued together with Circular 78/2014/TT-BTC.
Purchase of capital transfer is value of contribution capital on basis of ledgers, files, accounting vouchers at the time of capital transfer time and determined by result of an auditing firm. Keum Han Viet Nam Co., Ltd is responsible for declaring and paying CIT on behalf of Hutchinson Korea Co., Ltd
