Uni 10-04-2023 - VAT invoice preparation for the transfer of contributed capital

Official letter 1039/CTBNI-TTHT about VAT invoice preparation for the transfer of contributed capital as follows::

Pursuant to the above provisions, in case an individual is a capital-contributing member of a two-member limited liability company and transfers capital to another individuals, the individuals must declare PIT for the transfer of contributed capital on at the time of arising, personal income tax declaration form 04/CNV-TNCN issued together with Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance. The company is not required to issue an invoice for the transfer of contributed capital by the capital contribution individuals.