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Capital contribution by property to establish business

Capital contributions established businesses can in cash, property, reputation, know-how technology ... With cases raising capital by the property there are some points that need attention.

About vouchers for the assets of the business, capital contribution based dispatch number 2926TC/TCT (14/03/2005) of the Ministry of finance:

Case of raising capital by not registering ownership must have capital contribution certificate thereon, the delivery of property, property valuation thereon, thereon to the transfer of property. The minutes of this are considered legal documents to determine the price of fixed assets and depreciation of fixed assets according to the rules.

Case value of fixed assets by unit self assessment not fit compared to the actual price of the fixed assets of the same type or equivalent on the market then the unit must determine a reasonable value of fixed assets; If the value of fixed assets not yet matching the actual price on the market, the tax authorities have the right to request units redefine the value of fixed assets through valuation in local Council or organization can function valuation in accordance with the law.

For assets, to register the ownership or value of land use rights which must appear in the invoice, invoice records worth of property right by value capital as of the Board thereon, where VAT does not burn and slash. This Bill as a base to transfer ownership in the competent State agencies. The property which in this case is not subject to fee.

Private property must be registered ownership or value of land use made of the property business of private enterprise is not ownership transfer procedures for business.

Calculate depreciation with fixed capital assets

Base Point 1.1 Section III Part B Circular No. 128/2003/TT-BTC dated 22/12/2003 the Finance Ministry's guidelines for implementing Decree 164/2003/NĐ-CP on 22/12/2003 the Government detailing enforcement tax , fixed assets is depreciation on reasonable cost must meet the following conditions:

a-fixed assets used in production, the business.
b-property must have sufficient invoices, vouchers and other legal papers demonstrate fixed assets in the ownership of the business.
c-fixed assets to be managed, tracking, accounting for bookkeeping of business establishments according to the mode of management and accounting in accounting practices.

Dispatches No. 2926 TC base/TCT on 14/3/2005 of the Ministry of finance v/v vouchers, tax for property transfers, raising capital on business, the property which is not subject to VAT, tax.

-Vouchers for assets which are made as follows:
a capital case) by not registered property ownership must have capital contribution certificate thereon, the delivery of property, property valuation thereon, thereon to the transfer of property. The minutes of this are considered legal documents to determine the price of fixed assets and depreciation of fixed assets according to the rules. Case TSCĐ value by the unit itself inappropriate pricing compared to the actual price of TSCĐ the same kind on the market, the unit must determine a reasonable value of TSCĐ; If the value of TSCĐ is not consistent with the actual price on the market, the tax authorities have the right to request units redefine TSCĐ value through pricing in local Council or organization can function valuation in accordance with the law.

b) property to register ownership when raising capital to outstanding invoices in the invoice write proper value by value capital as of the Board thereon, where VAT does not burn and slash. This Bill as a base to chain ownership in competent State agencies. The property which in this case is not subject to fee.

The amount paid to the company raising capital by the value of the property is higher than the capital contribution to be returned which, when read using votes, not included in the cost.

Model contracts which relate to property is the land (files included).

  1. Capital contribution contract with land use right associated with land and property
  2. Capital contribution by contract attached to land property
     
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Capital contribution by property to establish business

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