Article 4. The time of the transfer of profits abroad1. Transfer of profits abroad every year.Foreign investors are moving every year of profit to be divided or obtained from direct investment activities in Vietnam abroad at the end of the fiscal year, after the business that foreign investors invest has completed financial obligations with regard to the State of Vietnam under the rule of law , has filed financial statements have been audited and the Declaration enterprise income tax in the financial year for the tax administration directly.2. Transfer of profits abroad when the end of direct investment activities in Vietnam.Foreign investors are turning a profit at the end of overseas direct investment activities in Vietnam after business that foreign investors invest has completed financial obligations with regard to the State of Vietnam under the rule of law, has filed financial statements have been audited and the Declaration enterprise income tax agency manage direct taxes at the same time fulfill the obligation under the provisions of the law on tax administration.3. The responsibility of the business where foreign investors participate in the investment of capital.The enterprises where the foreign investor participation capital investment is responsible to fulfill the financial obligations for the State of Vietnam under the provisions of the law related to the earnings form the profits foreign investors move offshore.Article 5. Notice of transfer of profits abroadForeign investors directly or authorize a business where foreign investors participate in the investment made to announce the transfer of profit abroad according to the model attached herewith submit to tax authorities directly managed business that involved foreign investors investing , before making the transfer of profits abroad at least 7 working days.Article 6. Organizations makeThis circular has the effect after 45 days from the date of signing, replacing circular No. 124/2004/TT-BTC on December 23, 2004 the Ministry of Finance shall guide the implementation of the provisions on the transfer of profits abroad of the economic organizations or foreign individuals, profit from the forms of investment provisions in the law on foreign investment in Vietnam.In the process, if there are obstacles, suggest the Organization, personal reflections with the Finance Ministry for additional instructions./.
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