OFFICIAL LETTER NO. 1399/CT-TTHT DATED 17 JUNE 2015 OF BAC NINH TAXATION DEPARTMENT IN GUIDANCE OF CAPITAL CONTRIBUTION BY FIXED ASSETS
According to official letter No. 1399/CT-TTHT:
In case, foreign party moves fixed assets sold to Vietnam party (not yet paid) to the contribution capital, fits to Investment Certificate granted to Vietnam party and has contribution minutes among members, fixed assets are determined as contribution fixed assets of Vietnam party