According to clause 5 Article 1 of Circular No. 60/2019/TT-BTC, with regard to machinery imported together with controlling, operating software, value of the software must be added to the taxable value.
According to this Official letter, in case value of controlling, operating software includes copyright fee of the software and it is used for installation in various motors, machines, enterprise may option any of the methods for distribution of value regulated at clause 2 Article 16 of Circular No. 39/2015/TT-BTC to declare value of the imported software and must ensure the rule that the software value must be fully distributed to the imported motors installed.
Based on clause 2 Article 16 of Circular No. 39/2015/TT-BTC , there are methods for distribution of customs value: (1) distribution according to the quantity; (2) distribution according to the weight; (3) distribution according to the volume; (4) distribution according to the value of the sale invoice.