THE MINISTRY OF FINANCE
No: 3027/QD-BTC
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
Ha Noi, day 03 month 12 year 2009
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DECISION ON CORRECTING THE FINANCE MINISTRY’S CIRCULAR NO. 130/2008/TT-BTC OF DECEMBER 26, 2008, GUIDING THE IMPLEMENTATION OF A NUMBER OF ARTICLES OF BUSINESS INCOME TAX LAW NO. 14/2008/QH12, AND GUIDING THE IMPLEMENTATION OF THE GOVERNMENT’S DECREE NO. 124/2008/ND-CP OF DECEMBER 11, 2008, WHICH DETAILS THE IMPLEMENTATION OF A NUMBER OF ARTICLES OF THE LAW ON BUSINESS INCOME TAX THE MINISTER OF FINANCE Pursuant to November 12, 1996 Law on Promulgation of Legal Documents; December 16, 2002 Law Amending and Supplementing a Number of Articles of the Law on Promulgation of Legal Documents; DECIDES: Article 1. To correct the second em rule, Point 1.3, Clause 1, Section III, Part H of the Finance Ministry’s Circular No. 130/2008/TT-BTC of December 26, 2008, guiding the Business income tax as follows: - Already published: “1. Tax exemption for 4 years and a 50% reduction of payable tax amounts for 9 subsequent years are applicable to: 1.3. Enterprises newly established under investment projects on: - Development of water plants, hydropower plants, water supply and drainage systems; bridges, roads, railways; airports, seaports, river ports; airfields, stations and other infrastructure works of special importance as decided by the Prime Minister.” - Now corrected as follows: “1. Tax exemption for 4 years and a 50% reduction of payable tax amounts for 9 subsequent years are applicable to: 1.3. Enterprises newly established under investment projects on: - Development of water plant, electricity plants, water supply and drainage systems; bridges, roads, railways; airports, seaports, river ports; airfields, stations and other infrastructure works of special importance as decided by the Prime Minister.” Article 2. This Decision takes effect 45 days from the date of its signing and applies from the 2009 tax period. |
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