In case before the investment certificate is granted, if the foreign investor opens a foreign currency direct investment capital account at 01 (one) licensed credit institution to carry out revenue and expenditure transactions related to direct investment activities in Vietnam in accordance with regulations on foreign exchange management for foreign direct investment activities into Vietnam, the land lease deposit and advance transferred by the foreign investor from the above-mentioned capital account to the land lessor's account will be considered as the investor's valid capital contribution to the Company.
In case a foreign investor transfers directly from abroad to the land lessor's account to pay the land rent deposit, without utilizing a direct investment capital account opened at 01 (one) licensed credit institution, it is not in accordance with regulations, and this amount will not be considered a valid capital contribution of the investor to the Company.