(1) When assessing foreign investment, the market price and rental rate (rental value) submitted by the taxpayer, if necessary, after conducting an accounting with the relevant country and verifying the said rate as much as possible, based on that, the tax officer shall assess such foreign investment. Evaluation will be done as per schedule 2.
(2) After the assessment of any foreign investment in accordance with sub-rule (1), the tax officer shall determine the amount of foreign investment tax based on the same assessment and shall give a brief description of how the foreign investment tax has been determined in the foreign investment tax assessment order.