Can an enterprise in Vietnam purchase capital contribution portion in cash ?

When carrying out the procedure to buy, or buy back the capital contributed by individuals or companies, can the enterprise make payment in cash or must pay by bank transfer?

Financial transactions of an enterprise:

Enterprises shall not pay in cash for capital contribution transactions and for purchase, sale and transfer of capital contributions (Clause 1, Article 6 of Decree No. 222/2013/ND-CP dated December 31, 2013).

Payment methods in capital contribution transactions:

Enterprises shall not use cash (paper money, metal coins issued by the State Bank) for payment when performing capital contribution transactions and buying, selling and transferring capital contributions to other enterprises.

When performing capital contribution transactions and buying, selling and transferring capital contributions to other enterprises, the enterprise uses the following forms: Payment by check; Payment by bank payment order - money transfer; Other suitable non-cash payment methods according to current regulations (Clause 1 and Clause 2, Article 3 of Circular No. 09/2015/TT-BTC dated January 9, 2015).

For the case where an individual makes capital contribution to an enterprise, the above payment methods are not required to be applied in the capital contribution transaction.

To sum up, enterprises shall not make cash payments in transactions of capital contribution and purchase, sale and transfer of capital contributions to the enterprise./.

Can an enterprise in Vietnam pay in cash for a capital contribution transaction ?