Circular No. 02/1998/TT-BKH guides the procedures and formalities for issuing Investment Incentive Certificates pursuant to Decree No. 07/1998/NĐ-CP dated January 15, 1998, detailing the implementation of the Law on Encouraging Domestic Investment (amended).

CIRCULAR

Guidelines for the procedures and formalities for issuing Investment Incentive Certificates

pursuant to Decree No. 07/1998/NĐ-CP dated January 15, 1998 of the Government

detailing the implementation of the Law on Encouraging Domestic Investment (amended)

 

Implementing Clause 3, Article 41 of Decree No. 07/1998/NĐ-CP dated January 15, 1998 of the Government detailing the implementation of the Law on Encouraging Domestic Investment (amended) (hereinafter referred to as Decree No. 07/1998/NĐ-CP), the Ministry of Planning and Investment provides guidelines for the procedures and formalities for issuing Investment Incentive Certificates (hereinafter referred to as IIC) as follows:

 

I. APPLICATION DOCUMENTS FOR IIC AND THE AGENCIES RECEIVING SUCH DOCUMENTS

To be issued with an IIC, the entities subject to the Law on Encouraging Domestic Investment as stipulated in Clause 1, 3, 4, and 5, Article 3, Decree No. 07/1998/NĐ-CP shall submit application documents for IIC to the agency receiving such documents as prescribed below:

1. Investment projects of existing production and business establishments (hereinafter referred to as PBEs)

1.1. Application Documents for IIC

Application form for IIC (Model MĐ ƯĐĐT attached hereto).

Legally certified copy of the Business Registration Certificate for State-owned Enterprises, Companies, Private Enterprises, Cooperatives, Cooperative Unions, or Business License for individuals or groups of businesses operating under Decree No. 66/HĐBT dated March 2, 1992 of the Council of Ministers (now the Government).

Investment project.

Legally certified copy of the Investment Decision or Investment Permit issued by the competent authority as provided for in Article 7 of the Investment Management and Construction Regulations (issued together with Decree No. 42/CP dated July 16, 1996 of the Government) and certain amendments and supplements to the Investment Management and Construction Regulations issued together with Decree No. 42/CP dated July 16, 1996 of the Government (issued together with Decree No. 92/CP dated August 23, 1997 of the Government).

1.2. Agencies Receiving Application Documents:

1.2.1. The Ministry of Planning and Investment shall receive application documents for IIC from State-owned Enterprises, Enterprises of political organizations, political-social organizations, and professional associations established by:

The Prime Minister.

Ministers of Ministries, Heads of agencies at ministerial level, and agencies under the Government authorized by the Prime Minister or delegated to make decisions.

1.2.2. Provincial Departments of Planning and Investment (hereinafter collectively referred to as Department of Planning and Investment) where the main office of the PBE is located or where the investment project is implemented shall receive application documents for IIC from:

State-owned Enterprises, Enterprises of political organizations, political-social organizations, and professional associations established by the Chairman of the People's Committee of provinces and centrally-administered cities (hereinafter collectively referred to as Chairman of the Provincial People's Committee).

Private Enterprises, Limited Liability Companies, Joint Stock Companies (including Enterprises of overseas Vietnamese or foreign residents investing directly in Vietnam under the Law on Encouraging Domestic Investment).

Cooperatives, Cooperative Unions.

Individuals or groups of businesses operating under Decree No. 66/HĐBT dated March 2, 1992 of the Council of Ministers (now the Government).

1.2.3. Provincial Industrial Park Management Boards where the main office of the PBE is located or where the investment project is implemented shall receive application documents for IIC from PBEs as specified in Point 1.2.2, Section I of this Circular that have investment projects in industrial parks.

2. Investment projects linked to the establishment of new PBEs.

2.1. Application Documents for IIC

Application form for IIC (Model MĐ ƯĐĐT attached hereto).

Investment project

Legally certified copy of the Investment Decision or Investment Permit issued by the competent authority as provided for in Article 7 of the Investment Management and Construction Regulations (issued together with Decree No. 42/CP dated July 16, 1996 of the Government) and certain amendments and supplements to the Investment Management and Construction Regulations issued together with Decree No. 42/CP dated July 16, 1996 of the Government (issued together with Decree No. 92/CP dated August 23, 1997 of the Government).

2.2. Agencies Receiving Application Documents.

Provincial Departments of Planning and Investment or Provincial Industrial Park Management Boards where the main office of the planned PBE is located shall receive applications for establishing Private Enterprises, Limited Liability Companies, Joint Stock Companies, both those eligible for investment incentives and those not eligible. In cases eligible for investment incentives, Provincial Departments of Planning and Investment or Provincial Industrial Park Management Boards shall receive applications for establishing enterprises along with applications for IIC.

Provincial Departments of Planning and Investment or Provincial Industrial Park Management Boards where the main office of the planned enterprise is located shall receive applications for establishing enterprises by overseas Vietnamese, long-term foreign residents investing directly in Vietnam, or enterprises jointly established by Vietnamese citizens and overseas Vietnamese or long-term foreign residents according to the Law on Encouraging Domestic Investment, along with applications for IIC.

Provincial Departments of Planning and Investment where the planned main office of a Cooperative Union or Cooperative is located shall receive applications for registration of business operations of these entities. In cases eligible for investment incentives, Provincial Departments of Planning and Investment shall receive applications for registration of business operations along with applications for IIC.

 

II. PROCEDURES FOR ISSUING IIC

1. Application documents for IIC of enterprises as specified in Point 1.2.1, Section I of this Circular shall be reviewed and decided upon by the Ministry of Planning and Investment regarding issuance or refusal of IIC (Model GCNƯĐĐT-TW attached hereto) after obtaining written opinions from the Ministry of Finance.

2. Application documents for IIC of PBEs as specified in Point 1.2.2, Section I of this Circular shall be reviewed by Provincial Departments of Planning and Investment or Provincial Industrial Park Management Boards, obtaining written opinions from the Taxation Department and the Investment Development Department before submitting to the Provincial People's Committee for decision on issuance or refusal of IIC (Model GCNƯĐĐT-ĐP attached hereto).

3. Application documents for establishing Private Enterprises, Limited Liability Companies not engaged in industries specified in Article 5 of the Law on Private Enterprises and Article 11 of the Law on Companies, shall be reviewed by Provincial Departments of Planning and Investment or Provincial Industrial Park Management Boards, obtaining written opinions from the relevant industry management departments; if there are application documents for IIC, written opinions from the Taxation Department, the Investment Development Department, and other related agencies when necessary, before submitting to the Chairman of the Provincial People's Committee for decision on issuance or refusal of business establishment permits simultaneously with the decision on issuance or refusal of IIC for Private Enterprises, Limited Liability Companies.

4. For the business registration dossier of a Cooperative Union engaging in industries and trades not specified in Clause 1, Article 13, Decree 16/CP, if it is attached to the application for issuance of the Investment Certificate (IC), the Department of Planning and Investment shall seek written opinions from the Industry Management Department, the Tax Inspection Bureau, and the Development Investment Bureau before submitting to the Provincial People's Committee for decision on issuing or refusing to issue the Business Registration Certificate (BRC) simultaneously with the decision on issuing or refusing to issue the IC for the Cooperative Union.

5. For the application for issuance of the IC of investment projects linked to the establishment of a Sole Proprietorship or Company engaging in industries and trades specified in Article 5 of the Law on Sole Proprietorships and Article 11 of the Law on Companies, in addition to complying with current regulations on procedures and formalities for establishing a Sole Proprietorship or Company, the Department of Planning and Investment or the Provincial Industrial Park Management Board must seek written opinions from the Tax Inspection Bureau and the Development Investment Bureau before submitting to the Chairman of the Provincial People's Committee for decision on issuing or refusing to issue the Business License simultaneously with the decision on issuing or refusing to issue the IC for the Sole Proprietorship or Company.

6. For the application for issuance of the IC of investment projects linked to the business registration dossier of a Cooperative or Cooperative Union engaging in industries and trades specified in Clause 1, Article 13, Decree 16/CP, in addition to complying with the provisions of Circular No. 04/BKH-QLKT dated March 29, 1997 of the Ministry of Planning and Investment (guidelines for conversion and registration of Cooperatives and Cooperative Unions under Decree 16/CP), the Department of Planning and Investment or the Provincial Industrial Park Management Board must seek written opinions from the Tax Inspection Bureau and the Development Investment Bureau before submitting to the Provincial People's Committee for decision on issuing or refusing to issue the Business Registration Certificate simultaneously with the decision on issuing or refusing to issue the IC for the Cooperative or Cooperative Union.

7. The CSSXKD mentioned in Point 1, Section I of this Circular, if they request to supplement their business activities, shall register the supplementary business activities at the agency that issued the Business Registration Certificate or Business Permit. Enterprises registered with the Business Registration Certificate by the Department of Planning and Investment, if they request to supplement their business activities, may do so simultaneously with the issuance of the IC for the enterprise.

 

III. TIME LIMIT FOR ISSUING THE INVESTMENT CERTIFICATE (IC)

1. The examination and decision on issuing or refusing to issue the IC for the cases mentioned in Points 1 and 2, Section II of this Circular must be completed within 30 days from the date the receiving agency receives a complete application.

2. The examination and decision on issuing or refusing to issue the IC and the Business License for a Sole Proprietorship mentioned in Points 3 and 5, Section II of this Circular must be completed within 30 days for cases without land lease and 60 days for cases with land lease, from the date the receiving agency receives a complete application. The examination and decision on issuing or refusing to issue the IC and the Business License for a Company mentioned in Points 3 and 5, Section II of this Circular must be completed within 60 days from the date the receiving agency receives a complete application, regardless of whether there is a land lease or not.

3. The examination and decision on issuing or refusing to issue the IC and the Business Registration Certificate for the cases mentioned in Point 4, Section II of this Circular must be completed within 45 days from the date the receiving agency receives a complete application.

4. The examination and decision on issuing or refusing to issue the IC and the Business Registration Certificate for the cases mentioned in Point 6, Section II of this Circular must be completed within 60 days from the date the receiving agency receives a complete application.

5. A complete application includes all elements specified in Point 1.1 or Point 2.1, Section I of this Circular.

An incomplete application does not include all elements specified in Point 1.1 or Point 2.1, Section I of this Circular. In case of an incomplete application, within 5 days from the date of receipt of the application, the receiving agency must notify the CSSXKD who submitted the application to supplement and complete the application.

The date of receipt of a complete application is calculated from the date the receiving agency receives the complete application if the application is directly delivered to the receiving agency or from the date of receipt according to the postmark if the application is sent through the post office.

The time limit for issuing or refusing to issue the IC, Business License, and Business Registration Certificate is calculated from the date the receiving agency receives a complete application. In case of refusal to issue the Business License, Business Registration Certificate, or IC, the receiving agency must notify the applicant of the reasons.

6. Agencies asked for opinions on establishing enterprises, investment incentives, and business registration as stipulated in Section II of this Circular must respond in writing within 10 days from the date of receipt of the opinion request; failure to respond within this period will be considered as agreement.

 

IV. HANDLING SUPPLEMENTARY CASES

1. Investment projects enjoying investment incentives under the IC issued before Decree 07/1998/NĐ-CP takes effect will continue to enjoy such incentives until the end of the remaining period specified in the issued IC.

2. Investment projects enjoying investment incentives under the IC issued before Decree 07/1998/NĐ-CP takes effect, if the CSSXKD considers themselves eligible to enjoy additional incentives such as exemption or reduction of land rental fees as stipulated in Articles 27 and 28; import tax incentives as stipulated in Article 37; and resource tax incentives as stipulated in Article 38 of Decree 07/1998/NĐ-CP, may submit a written request to the agency that issued the IC (Model Application for Additional Investment Incentives attached to this Circular) to be considered for issuance or refusal of additional investment incentives as stipulated in Article 50 of Decree 07/1998/NĐ-CP (Model Additional Investment Incentive Certificate - Central; Additional Investment Incentive Certificate - Local attached to this Circular).

 

V. REPORTING ON IMPLEMENTATION SITUATIONS
ASSISTANCE AND INVESTMENT INCENTIVES

Every six months (on June 20 and December 20), the Department of Planning and Investment and the Provincial Industrial Park Management Board shall report on the issuance of Investment Concession Certificates, the implementation of investment incentives and preferential policies within their jurisdiction, and propose issues that need to be addressed to the Ministry of Planning and Investment for consolidation and reporting to the Government.

 

VI. IMPLEMENTATION PROVISIONS

This Circular takes effect fifteen days from the date of signature. This Circular replaces Circular No. 06/UB-QLKT dated September 27, 1995 of the State Planning Commission on the procedures and formalities for issuing Investment Concession Certificates under the Law on Encouraging Domestic Investment and Circular No. 2367/BKH-QLKT dated May 27, 1996 of the Ministry of Planning and Investment guiding supplementary amendments to certain points in Circular No. 06/UB-QLKT.

In the course of implementation, if there are difficulties, it is recommended that agencies and business entities promptly reflect these issues to the Ministry of Planning and Investment for study, amendment, and supplementation of the guidance provided to ensure appropriateness.

 

MODEL APPLICATION FOR INVESTMENT INCENTIVES

SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

..., day..., month..., year...

APPLICATION FOR ISSUE OF INVESTMENT INCENTIVE CERTIFICATE

Respectfully submitted to:... (2)...

Name of business entity:...

Main office address:...

Telephone:...Fax...

Business Registration Certificate/ Business License number...issued by... (3)...on...day...month...year...

Implementing/ Intending to implement investment project... (4)...as per Investment Decision/Investment Permit number...issued by... (5)...on...day...month...year...

Total investment capital of the project:... million dong

Field of investment:...

Project location:...

Technological factor:...

Average annual workforce:... people

Intended commencement date...day...month...year...; completion and operation date...day...month...year...

Request... (2)...to issue an Investment Incentive Certificate with the following incentives:

........(6).............

Commitment to fully comply with all conditions to enjoy investment incentives and preferences.

Representative of the business entity (7)

Note:

(1) Record the place name.

(2) Record the name of the agency issuing the Investment Incentive Certificate (Provincial People's Committee or the Ministry of Planning and Investment).

(3) Record the name of the agency issuing the Business Registration Certificate or Business License.

(4) Record the name of the investment project.

(5) Record the name of the agency issuing the Investment Decision or Investment Permit.

(6) Record specific requests regarding the level of guarantee, assistance, and investment incentives for the requested investment project.

(7) Record the full name, position of the authorized representative of the business entity and sign, stamp (if applicable).

MODEL: INVESTMENT INCENTIVE CERTIFICATE - PROJECT

 

INVESTMENT INCENTIVE CERTIFICATE

Pursuant to the Law on Encouraging Domestic Investment dated June 22, 1994;

Pursuant to Decree No. 07/1998/NĐ-CP dated January 15, 1998 of the Government detailing the implementation of the Law on Encouraging Domestic Investment (amended);

At the request of... (2)...

CHAIRMAN OF THE PEOPLE'S COMMITTEE OF... (1)

ISSUE INVESTMENT INCENTIVE CERTIFICATE TO

1. Name of business entity:... (3)...

Main office address...

Business Registration Certificate/Business License number... issued by... on...day...month...year...;

With the following incentives:

-..............................................................

-..............................................................

-..............................................................

-..............................................................

-..............................................................

2... (3)...shall enjoy the incentives mentioned in point 1 above due to implementing investment project... (4)...as per Investment Decision/Investment Permit number... issued by... on...day...month...year...

The project will commence construction on...day...month...year..., complete and put into operation on...day...month...year...

MODEL APPLICATION FOR SUPPLEMENTARY INVESTMENT INCENTIVE CERTIFICATE

SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

 

..., day..., month..., year...

APPLICATION FOR ISSUE OF SUPPLEMENTARY INVESTMENT INCENTIVE CERTIFICATE

Respectfully submitted to:... (2)...

Name of business entity:...

Main office address:...

Telephone:...Fax...

Investment Incentive Certificate number... issued by... on...day...month...year...

Pursuant to the request for additional incentives:

.............(3)................

Request... (2)...to issue a Supplementary Investment Incentive Certificate with the following incentive contents:

.............(4)................

Commitment to fully comply with all conditions to enjoy supplementary investment incentives.

Representative of the business entity (5)

Note:

(1) Record the place name.

(2) Record the name of the agency issuing the Investment Incentive Certificate (Provincial People's Committee or the Ministry of Planning and Investment).

(3) Record the basis for additional incentives.

(4) Record requests for additional incentives according to Article 27, 28, 37, 38, and Article 50 of Decree No. 07/1998/NĐ-CP.

(5) Record the full name, position of the authorized representative of the business entity and sign, stamp (if applicable).

MODEL: INVESTMENT INCENTIVE CERTIFICATE - NATIONAL

 

INVESTMENT INCENTIVE CERTIFICATE

Pursuant to the Law on Encouraging Domestic Investment dated June 22, 1994;

Pursuant to Decree No. 07/1998/NĐ-CP dated January 15, 1998 of the Government detailing the implementation of the Law on Encouraging Domestic Investment (amended);

Considering the application for investment incentives of...

THE MINISTER OF PLANNING AND INVESTMENT

ISSUE INVESTMENT INCENTIVE CERTIFICATE TO

1. Name of enterprise:... (1)...

Main office address...

Business Registration Certificate number... issued by... on...day...month...year...;

With the following incentives:

-..............................................................

-..............................................................

-..............................................................

-..............................................................

-..............................................................

2... (1)...shall enjoy the incentives mentioned in point 1 above due to implementing investment project... (2)...as per Investment Decision/Investment Permit number... issued by... on...day...month...year...

Total investment capital of the project:... million dong

Field of investment:...

Project location:...

Technological factor:...

Average annual workforce:... people.

3... (3)...shall only enjoy the incentives mentioned in point 1 if they fully comply with the conditions stated in point 2 of this Investment Incentive Certificate.

Chairman of the People's Committee... (1)

(Signature and stamp)

Note:

(1) Record the name of the province or centrally governed city.

(2) Provincial Department of Planning and Investment or Provincial Industrial Park Management Board.

(3) Record the name of the business entity whose investment project enjoys investment incentives.

(4) Record the name of the investment project.

MODEL: INVESTMENT INCENTIVE CERTIFICATE - NATIONAL

 

INVESTMENT INCENTIVE CERTIFICATE

Pursuant to the Law on Encouraging Domestic Investment dated June 22, 1994;

Pursuant to Decree No. 07/1998/NĐ-CP dated January 15, 1998 of the Government detailing the implementation of the Law on Encouraging Domestic Investment (amended);

Considering the application for investment incentives of...

THE MINISTER OF PLANNING AND INVESTMENT
ISSUE INVESTMENT INCENTIVE CERTIFICATE TO

1. Name of enterprise:... (1)...

Main office address...

Business Registration Certificate number... issued by... on...day...month...year...;

With the following incentives:

-..............................................................

-..............................................................

-..............................................................

-..............................................................

-..............................................................

2... (1)...shall enjoy the incentives mentioned in point 1 above due to implementing investment project... (2)...as per Investment Decision/Investment Permit number... issued by... on...day...month...year...

The project will commence construction on...day...month...year..., complete and put into operation on...day...month...year...

Total investment capital of the project:... million dong

Field of investment:...

Project location:...

Technological factor:...

Average annual workforce:... people.

3... (1)...shall only enjoy the incentives mentioned in point 1 if they fully comply with the conditions stated in point 2 of this Investment Incentive Certificate.

||| Article 2. General provisions regarding foreign non-governmental organizations operating in Vietnam (as stipulated from Article 5 to Article 15 of the Decree):

Ministry of Planning and Investment

(Signature and stamp)

Note:

(1) Record the name of the enterprise.

(2) Record the name of the investment project.

 

 

 

MODEL: INVESTMENT INCENTIVE CERTIFICATE - PROJECT

 

CERTIFICATE OF INSURANCE OR OTHER FINANCIAL SECURITY
At the request of... (2)

Pursuant to the Law on Encouraging Domestic Investment dated June 22, 1994;

Pursuant to Decree No. 07/1998/NĐ-CP dated January 15, 1998 of the Government detailing the implementation of the Law on Encouraging Domestic Investment (amended);

CHAIRMAN OF THE PEOPLE'S COMMITTEE... (1)

ISSUE SUPPLEMENTARY INVESTMENT INCENTIVE CERTIFICATE TO

1. Name of business entity:... (3)...

Has been issued Investment Incentive Certificate number... by... on...day...month...year...

Main office address...

Now supplemented with the following incentives:

2... (3)...shall enjoy the supplementary incentives mentioned in point 1 above due to implementing investment project... (4)...as per Investment Decision/Investment Permit number... issued by... on...day...month...year... satisfying the following conditions:

-..............................................................

-..............................................................

-..............................................................

-..............................................................

3... (3)...shall only enjoy the supplementary incentives mentioned in point 1 if they fully comply with the conditions stated in point 2 of this Supplementary Investment Incentive Certificate.

......... (5)...............

Chairman of the People's Committee... (1)

(3) Record the name of the business entity whose investment project enjoys supplementary investment incentives.

(Signature and stamp)

Note:

(1) Record the name of the province or centrally governed city.

(2) Provincial Department of Planning and Investment or Provincial Industrial Park Management Board.

(4) Record the name of the investment project which has been issued an Investment Incentive Certificate.

(5) Record the basis for additional incentives according to Article 27, 28, 37, 38, and Article 50 of Decree No. 07/1998/NĐ-CP.

MODEL: INVESTMENT INCENTIVE CERTIFICATE - SUPPLEMENTARY PROJECT

Has been issued Investment Incentive Certificate number... by... on...day...month...year...;

 

CERTIFICATE OF INSURANCE OR OTHER FINANCIAL SECURITY
At the request of... (2)

Pursuant to the Law on Encouraging Domestic Investment dated June 22, 1994;

Pursuant to Decree No. 07/1998/NĐ-CP dated January 15, 1998 of the Government detailing the implementation of the Law on Encouraging Domestic Investment (amended);

CHAIRMAN OF THE PEOPLE'S COMMITTEE... (1)

ISSUE SUPPLEMENTARY INVESTMENT INCENTIVE CERTIFICATE TO

1. Name of business entity:... (3)...

Has been issued Investment Incentive Certificate number... by... on...day...month...year...

Main office address...

Has been issued an Investment Incentive Certificate number...on...of...of...by the People's Committee...;

2... (3)...shall enjoy the supplementary incentives mentioned in point 1 above due to implementing investment project... (4)...as per Investment Decision/Investment Permit number... issued by... on...day...month...year... satisfying the following conditions:

-..............................................................

-..............................................................

-..............................................................

-..............................................................

2…(3)…shall enjoy the incentives mentioned in Point 1 above for implementing the investment project…(4)…in accordance with the Investment Decision/Investment License number... issued by... on... month... year..., satisfying the following conditions:

.........(5)...............

The project will commence construction on...day...month...year..., complete and put into operation on...day...month...year...

Total investment capital of the project:... million dong

Field of investment:...

Project location:...

Technological factor:...

Average annual workforce:... people.

3... (1)...shall only enjoy the incentives mentioned in point 1 if they fully comply with the conditions stated in point 2 of this Investment Incentive Certificate.

Minister of Planning and Investment

(Signature and stamp)

Note:

(1) Record the name of the enterprise.

(2) Record the name of the investment project.

MODEL: GCNƯĐĐTBS-TW

 

CERTIFICATE OF ADDITIONAL INVESTMENT INCENTIVES

Pursuant to the Law on Encouraging Domestic Investment dated June 22, 1994;

Pursuant to Decree No. 07/1998/NĐ-CP dated January 15, 1998 of the Government detailing the implementation of the Law on Encouraging Domestic Investment (amended);

Considering the application for investment incentives of...

THE MINISTER OF PLANNING AND INVESTMENT

1. Name of business entity:... (3)...

1. Name of enterprise:... (1)...

Main office address...

Has been granted by the Ministry of Planning and Investment the Certificate of Investment Incentives number…on…month…year;

number...issued on...of...of...;

2... (3)...shall enjoy the supplementary incentives mentioned in point 1 above due to implementing investment project... (4)...as per Investment Decision/Investment Permit number... issued by... on...day...month...year... satisfying the following conditions:

-..............................................................

-..............................................................

-..............................................................

-..............................................................

2…(1)…shall enjoy the additional incentives mentioned in Point 1 above for implementing the investment project…(2)…in accordance with the Investment Decision/Investment License number... issued by... on... month... year..., satisfying the following conditions:

.......(3)........

3…(1)…shall only enjoy the additional incentives stipulated in Point 1 if they fulfill all the conditions set out in Point 2 of this Certificate of Additional Investment Incentives.

||| Article 2. General provisions regarding foreign non-governmental organizations operating in Vietnam (as stipulated from Article 5 to Article 15 of the Decree):

Ministry of Planning and Investment

(Signature and stamp)

Note:

(1) Enter the name of the enterprise.

(2) Enter the name of the investment project that has been granted the Investment Incentive Certificate.

(3) Record the grounds for supplementing incentives in accordance with Article 27, 28, 37, 38, and Article 50 of Decree 07/1998/NĐ-CP.