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Revenue and expenditure transactions on direct investment capital account (DICA) and indirect investment capital account have been specified in Circular No. 06/2019/TT-NHNN and Circular No. 05/2014/ TT-NHNN.
In case an enterprise is granted an Investment Registration Certificate or a foreign investor owns 51% or more of the enterprise’s charter capital, the enterprise must open a direct investment capital account (DICA) in accordance with regulations of law prescribed in Circular No. 06/2019/TT-NHNN.
For the remaining cases, foreign investors must open an indirect investment capital account according to the provisions of Circular No. 05/2014/TT-NHNN dated March 12, 2014 guiding the opening and use of the indirect investment capital account to carry out foreign indirect investment activities in Vietnam.
According to http://baochinhphu.vn/Doanh-nghiep-Co-quan-chuc-nang/Hoan-tien-gop-von-cho-nha-dau-tu-nuoc-ngoai-the-nao/435481.vgp.
Documentary Editorial Board, DBRC, Dong Du International Accounting & Legal Consulting Group Vietnam (www.japanvietnam.com.vn)
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