Consolidated Document number 14/VBHN-BTC Decree stipulating certain special mechanisms regarding investment, finance, budget, and decentralization management for Da Nang City

Based on your requirements, I will summarize the main contents related to recording the process of transferring fixed assets and the plan for exploiting infrastructure in the concentrated information technology zone in Da Nang City. The main contents include the following points:

Số hiệu14/VBHN-BTC
Loại văn bảnConsolidated Document
Cơ quan ban hànhMinistry of Finance
Người kýBùi Văn Khắng — Thứ trưởng
Cập nhật13/06/2026
Lĩnh vựcUncategorized
Ngày ban hành16/05/2024
Ngày áp dụng16/05/2024
Ngày hết hiệu lực
Tình trạngIn effect
✦ Tóm lược thông minh

Based on your requirements, I will summarize the main contents related to recording the process of transferring fixed assets and the plan for exploiting infrastructure in the concentrated information technology zone in Da Nang City. The main contents include the following points:

Đối tượng áp dụng

Units assigned to manage the concentrated information technology zone.

Các điểm cốt lõi

  • Step 1: Record the process of transferring fixed assets according to the model prescribed in Decree No. 09/2024/NĐ-CP dated February 1, 2024.
  • Step 2: Develop a plan for exploiting infrastructure in the concentrated information technology zone based on the provisions set out in Decree No. 09/2024/NĐ-CP, ensuring the accuracy and reasonableness of related costs.
  • Step 3: Propose and recommend matters concerning the exploitation of infrastructure in the concentrated information technology zone based on the developed plan.
  • Step 4: Approve the record and plan by the head of the unit assigned to manage the concentrated information technology zone.
  • Step 5: Monitor and evaluate the effectiveness of the exploitation of infrastructure in the concentrated information technology zone based on the established plan.

🌐 Tác động xã hội từ văn bản này

  • Ensure transparency and clarity in the process of transferring fixed assets.
  • Optimize the efficiency of infrastructure utilization in the concentrated information technology zone.
  • Improve the investment environment for businesses operating in the information technology sector in Da Nang City.

❓ Câu hỏi thường gặp

Which units can apply this regulation?

Units assigned to manage the concentrated information technology zone in Da Nang City.

When does Decree No. 09/2024/NĐ-CP take effect?

Decree No. 09/2024/NĐ-CP takes effect from February 1, 2024.

What factors need to be considered in determining the cost of exploiting infrastructure?

It is necessary to ensure the accuracy and reasonableness of related costs, including depreciation of fixed assets, tax obligations, fees, charges, land rental payments, and other financial obligations as prescribed by law.

Toàn văn

 

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness

______________

 

 

DECREE[1]

Regulations on certain special mechanisms regarding investment, finance, budget, and decentralization management for the city Da Nang

 

Decree No. 144/2016/ND-CP dated November 1, 2016 of the Government stipulates certain special mechanisms regarding investment, finance, budget, and decentralization management for Da Nang City, effective from January 1, 2017, amended and supplemented by:

1. Decree No. 40/2022/ND-CP dated June 20, 2022 of the Government amending and supplementing some articles of Decree No. 144/2016/ND-CP dated November 1, 2016 of the Government stipulating certain special mechanisms regarding investment, finance, budget, and decentralization management for Da Nang City; effective from August 15, 2022;

2. Decree No. 09/2024/ND-CP dated February 1, 2024 of the Government amending and supplementing some articles of Decree No. 144/2016/ND-CP dated November 1, 2016 of the Government stipulating certain special mechanisms regarding investment, finance, budget, and decentralization management for Da Nang City, effective from February 1, 2024.

Pursuant to the Law on Government Organization dated June 19, 2015;

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to the Law on Public Debt Management dated June 17, 2009;

Pursuant to the Housing Law dated November 25, 2014;

Pursuant to the Land Law dated November 29, 2013;

Pursuant to the Urban Planning Law dated June 29, 2009;

Pursuant to the Law on Public Investment dated June 18, 2014;

At the proposal of the Minister of Finance;

The Government promulgates this Decree stipulating certain special mechanisms regarding investment, finance, budget, and decentralization management for Da Nang City.[2]

Chapter I. GENERAL PROVISIONS

Article 1. Scope of Regulation

This Decree stipulates certain special mechanisms regarding investment, finance, budget, and decentralization management for Da Nang City (hereinafter referred to as the City).

Article 2. Principles for building special mechanisms

1. These special mechanisms aim to promote rapid and sustainable economic and social development of the City; create conditions for the City to leverage its advantages to become one of the major cities in the country, a significant economic and social center with the role of an industrial, commercial, and service hub in Central Vietnam by 2020; provide a strong impetus to drive the development of provinces in the Central and Central Highlands regions.

2. The decentralization of management must be linked to enhancing the responsibility of the People's Council and People's Committee of the City; at the same time, it must encourage initiative, creativity, and effective exploitation of the City's potential and strengths in achieving local socio-economic development goals.

Chapter II. MECHANISMS FOR RAISING FUNDS FOR INVESTMENT DEVELOPMENT

Article 3. Raising investment funds and support funds from the central budget

1. The City may borrow domestic investment funds through the issuance of local government bonds and other forms of fundraising as prescribed by law; borrow back from the central government's loans allocated for local government borrowing. The City’s total debt level (including domestic borrowing from local government bond issuance, borrowed back from the central government's loans, and other domestic borrowing as prescribed by law) shall not exceed 40% of the local budget revenue under the decentralized allocation and must remain within the annual fiscal deficit ceiling determined by the National Assembly.

2. The Government prioritizes providing a portion of capital from the central budget to the City's budget to participate in implementing projects under the public-private partnership (PPP) model with regional significance within the City.

3. The Government prioritizes allocating sufficient targeted supplementary capital to the City's budget to implement socio-economic development projects of the City and projects with regional significance in the Central and Central Highlands regions.

Article 4. Mobilization of Official Development Assistance (ODA) funds and preferential loans from foreign sponsors

1. The Government prioritizes the mobilization of Official Development Assistance (ODA) funds for the City to implement important infrastructure investment projects within the City's budget expenditure responsibilities. The allocation of domestic counterpart funds for these projects shall be guaranteed by the City's budget.

2. The Government prioritizes the allocation of preferential loans through a mechanism of lending to localities to implement Public-Private Partnership (PPP) projects within the City's territory.

3. The People's Committee of the City is authorized to approve project lists and decide on the acceptance of non-repayable grants (ODA, non-governmental foreign aid) for projects and programs, regardless of the size of the aid, except for technical assistance grants related to institutional, religious, legal policy, administrative reform, defense, and security matters, which are decided by the Prime Minister.

The Chairman of the People's Committee of the City is responsible for receiving, managing, and effectively using these grants, implementing accounting and financial reporting systems in accordance with the law; annually, report to the Ministry of Finance and the Ministry of Planning and Investment for monitoring, supervision, and consolidation of reports to the Prime Minister.

Chapter III. FINANCIAL MECHANISMS AND BUDGET

Article 5. Special characteristics of the budget

1. The central government's supplementary budget for Da Nang City will include 70% of the increase in revenue compared to the approved estimate by the Prime Minister from shared revenue between the central and local budgets (after applying the excess revenue bonus according to the State Budget Law No. 83/2015/QH13) and revenues that the central budget retains 100% (excluding import value-added tax; revenues not generated within the city but only recorded there; entries and exits recorded in the state budget according to the law; and revenues retained by units under the state budget management); however, it shall not exceed the increase in central budget revenue on the territory compared to the previous year's implementation.

Based on the total excess revenue of the central budget and overall balance, the Government will report to the Standing Committee of the National Assembly for consideration and decision on the level of supplementary budget for Da Nang City according to the State Budget Law No. 83/2015/QH13 and the special mechanism for Da Nang City stipulated in this Article.

2. The supplementary budget from the increased revenue specified in Clause 1 of this Article, the City will use: Prioritize the payment of outstanding construction debts; invest in infrastructure projects; invest in the High-Tech Zone of Da Nang City; allocate counterpart funds for ODA projects; repay loan principal and interest; implement important tasks to develop the economy and society, national defense, security, social order, and safety of the City, and reward lower-level budgets; the People's Committee of the City will report to the People's Council of the City for specific decisions on funding for each goal and task and rewards for lower-level budgets.

3. (Repealed)[3]

Article 6. The City may implement a mechanism to partially subsidize interest rates for organizations and individuals when borrowing funds to invest in important economic and social development projects capable of recovering capital within the scope and capacity of the City's budget.

Article 7. The City may sell social housing constructed with state budget funds in the form of collecting money once to reinvest in building other social housing within its territory. The People's Committee of the City will develop a proposal to report to the Ministry of Construction for approval in writing before organizing its implementation.

Chapter IV. DECENTRALIZED MANAGEMENT MECHANISM

Article 8. (Repealed)[4]

Article 9. Regarding urban planning, investment management, and industrial cluster investment[5]

1. The City will lead the review of technical design and construction estimates for three-stage designs, review construction drawings and construction estimates for two-stage designs, and inspect the completion and commissioning of civil works and technical infrastructure projects as detailed in Appendices I and II issued together with this Decree, built within the City's territory (except for projects assigned by the Prime Minister to specialized agencies under the Ministry of Construction and sector-specific construction management agencies; projects decided upon investment by the Ministry of Construction and sector-specific construction management agencies; projects decided upon investment by state-owned economic groups and corporations within their management scope).

2. Based on the General Plan, Sector Plan, and Urban Development Program approved, the People's Committee of the City will decide on the Urban Development Zones within the City's territory after obtaining the unified opinion of the Ministry of Construction and reporting the implementation results to the Prime Minister.

Based on the General Plan, Sector Plan, and Urban Development Program approved, the People's Committee of the City will specifically determine areas where land use rights can be transferred to residents for self-construction of houses according to the detailed project plan already approved, ensuring compliance with the law on land; annually compile and report to the Ministry of Construction.[6]

3. (Repealed)[7]

4. The People's Council of the City may consider and decide on the investment in industrial clusters within the Da Nang City territory from the City's budget in cases where no investor for the industrial cluster's technical infrastructure can be selected according to current regulations. Public institutions entrusted with the role of investors for constructing and operating industrial cluster technical infrastructure may lease land to implement the project and sublease the land after investing in the industrial cluster's infrastructure.

The People's Committee of Da Nang City is tasked with establishing financial mechanisms, authority to determine and decide rental prices, and rental targets for public institutions entrusted with the role of investors for constructing and operating industrial cluster technical infrastructure.[8]

5. For minor, frequent changes in name, location, area (up to 5 hectares), business activities, progress of technical infrastructure investment, and other contents regarding industrial clusters that do not alter the objectives, nature, or increase the land usage area of the industrial cluster development plan in the city's approved planning or the land fund allocated for developing industrial clusters approved by competent authorities, the People's Committee of the city shall consider and approve such changes and report the approved contents to the Ministry of Industry and Trade for monitoring, supervision, implementation, and updating the changed and adjusted contents in the city's planning to be reported to the Prime Minister at the time of approval of the city's planning.[9]

Article 9a. on investment, management, and exploitation of information infrastructure assets concerning the Da Nang Software Park Concentrated Information Technology Zone.[10]

1. The Da Nang Software Park Concentrated Information Technology Zone (hereinafter referred to as the Concentrated Information Technology Zone) shall be invested in by the People's Committee of the city according to the laws on state budget and public investment, constituting information infrastructure assets.

2. The People's Council of the city shall examine and decide on investment, upgrading, expansion, and development of information infrastructure assets for the Concentrated Information Technology Zone from the Da Nang City budget.

3. The state management agency for the Concentrated Information Technology Zone is the People's Committee of the city.

4. Management and exploitation of the Concentrated Information Technology Zone shall be carried out in accordance with Clauses 5, 6, 7, and 8 of this Article.

5. Principles for management and exploitation of the Concentrated Information Technology Zone.

a) Management and exploitation of the Concentrated Information Technology Zone must ensure compliance with the assigned purposes, construction, and procurement; efficiency, transparency, and openness; supervision, inspection, auditing in accordance with the law; all acts violating laws on management, exploitation, and use of assets must be promptly detected and strictly dealt with in accordance with the law.

b) Establishment, management, storage of files, reporting, tracking, accounting, and maintenance of the Concentrated Information Technology Zone shall be conducted in accordance with the law.

6. Assignment of the Concentrated Information Technology Zone.

a) The entity to which the Concentrated Information Technology Zone is assigned is a public service organization under the People's Committee of Da Nang City (hereinafter referred to as the management unit of the Concentrated Information Technology Zone).

b) Procedures and formalities for assigning the Concentrated Information Technology Zone.

The specialized agency for information and communication under the People's Committee of the city (hereinafter referred to as the information and communication agency) shall submit a document along with the application file for assigning the Concentrated Information Technology Zone (unauthenticated copy) to seek opinions from the financial agency under the People's Committee of the city (hereinafter referred to as the financial agency) and related agencies. The application file includes: A proposal document from the management unit of the Concentrated Information Technology Zone; a draft assignment plan (specifying the assignee, form of assignment, reasons for assignment, list of assets proposed for assignment); related documents.

Within fifteen days from the date of receiving complete files, the financial agency and related agencies shall provide written opinions according to their functions and responsibilities.

Within fifteen days from the date of receiving written opinions from the financial agency and related agencies, the information and communication agency shall perfect the assignment plan and submit it to the People's Committee of the city. The application file includes: An original document from the information and communication agency (original) attached with the assignment plan (specifying the assignee, form of assignment, reasons for assignment, list of assets proposed for assignment); an original proposal document from the management unit of the Concentrated Information Technology Zone (original); original opinions from the financial agency and related agencies (original); related documents (unauthenticated copy).

Within fifteen days from the date of receiving complete files, the People's Committee of the city shall examine and decide on the assignment of the Concentrated Information Technology Zone to the management unit of the Concentrated Information Technology Zone for management and exploitation. The main contents of the Decision on Assignment of the Concentrated Information Technology Zone include: Name of the management unit of the Concentrated Information Technology Zone; list of assets; responsibility for organizing and implementing.

Within fifteen days from the date of the People's Committee of the city's Decision on Assignment of the Concentrated Information Technology Zone, relevant agencies and units shall carry out handover and acceptance according to regulations, and the handover and acceptance shall be recorded in a Protocol according to Model No. 01 attached to this Decree.

7. Exploitation of the Concentrated Information Technology Zone.

a) The management unit of the Concentrated Information Technology Zone directly organizes the exploitation of assets. The organization of exploitation of the Concentrated Information Technology Zone must be documented in a Proposal and approved by the People's Committee of the city.

b) Procedures and formalities for preparing and approving the Proposal.

The management unit of the Concentrated Information Technology Zone shall submit a document along with the Proposal according to Model No. 02 attached to this Decree and related documents (unauthenticated copy), reporting to the superior management agency (if any) for examination and seeking opinions from the information and communication agency, the financial agency, and related agencies.

Within fifteen days from the date of receiving complete files, the information and communication agency, the financial agency, and related agencies shall provide written opinions according to their functions and responsibilities.

Within fifteen days from the date of receiving written opinions from the information and communication agency, the financial agency, and related agencies, the management unit of the Concentrated Information Technology Zone shall study and incorporate the opinions to revise and perfect the Proposal, submitting it to the People's Committee of the city for approval. The application file includes: An original document from the management unit of the Concentrated Information Technology Zone (original) attached with the Proposal; original opinions from the information and communication agency, the financial agency, and related agencies (original); related documents (unauthenticated copy).

Pursuant to the Project approved by the People's Committee of the city, the management unit of the Concentrated Information Technology Zone shall organize its implementation in accordance with point d and point đ of this clause.

c) Organize the implementation of the Project

The selection of entities to be provided with infrastructure and services within the Concentrated Information Technology Zone (hereinafter referred to as using assets) shall be conducted through auction. The entity entrusted with the auction must belong to those specified under Decree No. 154/2013/NĐ-CP dated November 8, 2013 of the Government on concentrated information technology zones and subsequent amendments and supplements (if any).

The starting price for auctioning to select the entity using assets must accurately cover all reasonable and legitimate costs (including: depreciation of fixed assets determined according to the management system and depreciation rate applicable to enterprises; tax, fee, and financial obligations such as land rent and other financial liabilities as prescribed by law).

The management unit of the Concentrated Information Technology Zone is responsible for determining the starting price for the auction to select the entity using assets, reporting to the superior administrative agency (if any) for review, and reporting to the People's Committee of the city for approval of the starting price. Based on the actual situation in the city, the People's Committee of the city will consider entrusting the appraisal agency and other relevant contents before submitting to the People's Committee of the city for approval of the starting price for the auction to select the entity using assets.

The selection of the organization to auction assets, the procedures, and formalities for auctioning to select the entity using assets shall be carried out in accordance with the laws on asset auctions. The management unit of the Concentrated Information Technology Zone is responsible for supervising the organization and implementation of the auction and fulfilling all rights and obligations of the person auctioning assets as stipulated by the laws on asset auctions.

The granting of the right to use assets must be established in a Contract, and the signing of the Contract must comply with the provisions of the law. The Contract must include the following main contents: Information about the entity using assets; information about the assets; level of payment and adjustment of the payment level; method and time of payment; duration of asset usage; purpose of asset usage; rights and obligations of the parties; liability for breach of Contract; penalty for breach of Contract; circumstances for terminating the Contract and measures for handling; effective date of the Contract; other contents (if necessary).

d) Management and utilization of funds obtained from exploiting assets

The management unit of the Concentrated Information Technology Zone is responsible for remitting the entire amount of funds obtained from exploiting the Concentrated Information Technology Zone into the state budget. The establishment, approval of the budget estimate, settlement of revenue and expenditure for the exploitation activities of the Concentrated Information Technology Zone shall be carried out in accordance with the laws on the state budget. The Municipal People's Council shall specify the content and level of expenditure for the management unit of the Concentrated Information Technology Zone.

8. In cases where there is no entity proposing the need to exploit the Concentrated Information Technology Zone or the exploitation is not effective; the management unit of the Concentrated Information Technology Zone shall identify the cause, propose a solution, report to the specialized agency on information and communication for consideration and decision by the People's Committee of the city within its authority or report to the competent authority for consideration and decision.

Chapter V. IMPLEMENTING PROVISIONS[11]

Article 10. Effective Date

This Decree takes effect from January 1, 2017. The Decision No. 13/2006/QĐ-TTg dated January 16, 2006 of the Prime Minister on some preferential financial and budget mechanisms for Da Nang City is hereby repealed.

Article 11. Implementation Organization

1. The Minister of Finance is responsible for coordinating with relevant ministries to guide the special financial and budget mechanism for Da Nang City as prescribed in this Decree.

2. Other contents regarding investment, finance, budget, and decentralization management not specified in this Decree shall be implemented in accordance with current regulations.

3. The Ministers, Heads of ministerial-level agencies, Heads of government agencies, Chairmen of the People's Councils, and Chairmen of the People's Committees of Da Nang City are responsible for implementing this Decree./.

 

MINISTRY OF FINANCE
____________

Number: 14/VBHN-BTC

 

Place of Receipt:
- OFFICE OF THE GOVERNMENT (FOR PUBLICATION IN THE GAZETTE);
- Government Electronic Information Portal;
- Ministry of Finance Electronic Information Portal;
- To be filed: VT, PC (5b).

CERTIFIED CONSOLIDATED DOCUMENT

 

Hanoi, May 16, 2024

 

DEPUTY MINISTER
DEPUTY MINISTER




Bui Van Khang

 

 

 

ANNEX 1. CLASSIFICATION OF CONSTRUCTION PROJECTS BY CAPACITY OR SIGNIFICANCE

(Attached to Decree No. 144/2016/NĐ-CP dated November 1, 2016 of the Government)

 

Table 1.1. Classification of civil construction projects

No.

Civil construction installation.

Criteria

Classification scale

1.1.1

Educational facilities

 

Universities, colleges; vocational schools, technical training schools, industry-specific schools

Total number of students in the entire school

> 8.000 ÷ 15.000

1.1.2

Medical facilities

 

General hospitals, specialized hospitals

Total number of beds

500 ÷ 750

1.1.3

||| 2,000m² or more

 

1.1.3.1. Outdoor sports stadiums

Grandstand capacity (thousand seats)

> 20 ÷ 30

 

1.1.3.2. Indoor sports facilities

Seating capacity (thousand seats)

5 ÷ 6,0

1.1.4

Cultural facilities

 

Convention centers, theaters, cultural centers, clubs, cinemas, circuses, dance halls, and other large-scale cultural facilities

Total capacity (thousand people)

> 1,2 ÷ 2,0

1.1.5

Administrative offices

 

Office buildings of departments, People's Committees, and specialized agencies at various levels; headquarters of political organizations and political-social organizations

Significance

Headquarters of the Municipal Party Committee, Municipal People's Council, and Municipal People's Committee.

Note:

- Civil construction projects without specific names but fitting the type of projects listed in Table 1.1 shall be classified according to Table 1.1.

- Civil construction projects without specific names and not fitting the types listed in Table 1.1 shall be classified according to their type and structural scale (Annex II).

Table 1.2. Classification of technical infrastructure projects

No.

Civil construction installation.

Criteria

Classification scale

1.2.1

Water supply

 

1.2.1.1 Water treatment plants, clean water processing facilities (including sludge treatment facilities)

Annual production capacity (thousand m3Volume of extracted water (m

30 ÷ 200

 

1.2.1.2 Raw water pumping stations, clean water pumping stations, or pressure-increasing stations (including water storage tanks if present)

Annual production capacity (thousand m3Volume of extracted water (m

40 ÷ 250

1.2.2

Drainage

 

1.2.2.1 Flood control reservoirs

Area (ha)

20 ÷ 30

 

1.2.2.2 Rainwater pumping stations (including water storage tanks if present)

TCS (m3/s)

25 ÷ 40

 

1.2.2.3 Wastewater treatment facilities

Annual production capacity (thousand m3Volume of extracted water (m

20 ÷ 30

 

1.2.2.4 Sewage pumping stations (including water storage tanks if present)

TCS (m3/h)

1.200 ÷ 1.800

 

1.2.2.5 Sludge treatment facilities

Annual production capacity (thousand m3Volume of extracted water (m

1.000 ÷ 1.500

1.2.3

Solid waste treatment (SWT)

 

1.2.3.1 Conventional SWT facilities

 

 

 

a) Transfer station

TCS (tons/day night)

500 ÷ 1.000

 

b) Solid waste treatment facility

TCS (tons/day night)

200 ÷ 400

 

1.2.3.2 Hazardous SWT facilities

TCS (tons/day night)

100 ÷ 400

1.2.4

Park

Area (ha)

20 ÷ 100

1.2.5

Cemetery

Area (ha)

60 ÷ 100

1.2.6

Parking garages

 

1.2.6.1 Underground parking garages*

Number of parking spaces

500 ÷ 1.000

 

1.2.6.2 Above-ground parking garages*

Number of parking spaces

1.000 ÷ 2.000

Note:

- Abbreviations in Table 1.2: TCS refers to the total capacity calculated for all production lines within the project.

- (*): For parking lots for automobiles, the parking spaces shall be considered for automobiles carrying up to 9 passengers or trucks under 3,500 kg. In the case of mixed-use parking lots including both automobiles and motorcycles, six motorcycle parking spaces shall be equivalent to one automobile parking space.

- For construction works not named but with types matching those listed in Table 1.2, the level shall be determined according to Table 1.2.

- For construction works not named and without types matching those listed in Table 1.2, the level shall be determined according to the type and structural scale (Appendix II).

 

APPENDIX 2. CLASSIFICATION OF CONSTRUCTION WORKS BY SCALE AND STRUCTURE

(Attached to Decree No. 144/2016/NĐ-CP dated November 1, 2016 of the Government)

Table 2. Classification of construction works by scale and structure

No.

Type of structure

Criteria

Classification scale

2.1

2.1.1 House-type structures

Residential villa structures shall not be lower than Class III

2.1.2 Multi-story building with floor (excluding structures under point 2.2)

2.1.3 Large-span frame structure (excluding cable car transport structures and bridge structures)

Example: Welcome gate, bridge house, conveyor bridge, traffic sign support structure, large-span structures at toll stations and similar structures

a) Height (m)

> 75 ÷ 120

b) Number of floors

20 ÷ 30

c) Total floor area (thousand square meters)

> 20 ÷ 50

d) Largest span (m)

100 ÷ 150

d) Underground depth (meters)

6 ÷ 18

e) Number of underground floors

2 ÷ 4

2.2

Column, pillar, tower-type structures in civil works

Height of structure (m)

> 75 ÷ 120

2.3

Pipeline/culvert line

(Applicable to pipeline/culvert lines with total length greater than 1,000 meters)

2.3.1 Water supply pipeline line (raw water or clean water)

Internal diameter of the pipe (millimeters)

800 ÷ 3000

2.3.2 Stormwater drainage culvert line, common culvert line

Internal diameter of the pipe (millimeters)

2.000 ÷ 5.000

2.3.3 Sewage drainage culvert line

Internal diameter of the pipe (millimeters)

1.000 ÷ 3.000

2.3.4 Tunnel (in telecommunications works, technical tunnels in factories)

Clear width (m)

> 3 ÷ 5

Note:

1. Determining the level of construction works based on structural scale shall be carried out in the following sequence:

a) Based on the characteristics of the project, determine the type of structure according to the Sections in Table 2;

b) Determine the level of the construction work according to all classification criteria for the structure type already identified at point a, taking the highest level obtained as the level of the construction work.

2. Some terms used in the classification criteria of Table 2 are understood as follows:

a) House-type structures: Construction works in the form of solid blocks, above ground, composed of load-bearing structures, enclosures (which may or may not exist), and roofs.

b) Method for determining the height of construction works/structures:

- For works and structures under item 2.1: Height is measured from the ground level where the work is placed to the highest point of the work (including penthouse or pitched roof). For works placed on ground with different ground levels, height is measured from the lowest ground level. If there are technical equipment such as antennas, lightning rods, solar energy devices, metal water tanks on top of the work, their heights are not included in the height of the work.

- For structures under item 2.2: The height of the structure is measured from the ground level to the highest point of the work. For works with different ground levels, height is measured from the lowest ground level. For supporting structures for equipment, the height of the structure is the sum of the height of the support column/tower and the equipment placed on it.

c) Number of floors of houses/buildings: Includes all floors above ground, including technical floors, mezzanine floors, attic floors, penthouse floors, and half-basement floors (Half-basement floors are floors where half of their height lies above or at ground level).

d) Number of basement floors of houses/buildings: Includes all floors below ground excluding half-basement floors.

đ) Underground depth: Depth measured from the ground level according to the approved planning to the top surface of the floor of the deepest underground floor.

e) Largest span of house/building structure: The greatest distance between the centers of adjacent columns (walls), used to support horizontal structures (beams, slabless floors, roof trusses, bridge trusses, suspension cables, etc.). For truss structures, the value of the span is taken as 50% of the value specified in Table 2.

g) Total floor area of houses/buildings: The total floor area of all floors, including basements, half-basements, technical floors, attic floors, and penthouse floors. The floor area of a floor is the built-up floor area of that floor, including enclosing walls (or shared walls belonging to the building) and the planar area of balconies, terraces, staircases, elevator shafts, utility boxes, and chimneys.

 

ANNEX[12]

(Attached to Decree No. 09/2024/ND-CP dated December 1, 2024 of the Government)

Form No. 01

Memorandum of Transfer and Acceptance of Infrastructure Assets Information Zone Concentrated Technology Park Da Nang Software Park

Form No. 02

Plan for Exploitation of Infrastructure Assets Information Zone Concentrated Technology Park Da Nang Software Park

 

Form No. 01[13]

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

RECORD

TRANSFER AND ACCEPTANCE OF INFRASTRUCTURE ASSETS INFORMATION ZONE CONCENTRATED TECHNOLOGY PARK DA NANG SOFTWARE PARK

Pursuant to Decree No. 144/2016/ND-CP dated November 1, 2016 of the Government stipulating certain special mechanisms regarding investment, finance, budget, and management delegation for Da Nang City;

Pursuant to Decree No. …/2024/ND-CP dated … January 2024 of the Government amending and supplementing certain provisions of Decree No. 144/2016/ND-CP dated November 1, 2016 of the Government stipulating certain special mechanisms regarding investment, finance, budget, and management delegation for Da Nang City;

Pursuant to Decision No. .../QD-UBND dated ... month ... year ... of the People's Committee of Da Nang City concerning the transfer of assets ...;

Today, the ... day of ... month of ..., the transfer and acceptance of infrastructure assets information are carried out as follows:

A. PARTICIPANTS IN THE TRANSFER AND ACCEPTANCE

1. Representative of the transferring party:

Mr. (Mrs.): ... Position: ...

Mr. (Mrs.): ... Position: ...

2. Representative of the receiving party:

Mr. (Mrs.): ... Position: ...

Mr. (Mrs.): ... Position: ...

3. Representative of the witnessing authority (if any):

Mr. (Mrs.): ... Position: ...

Mr. (Mrs.): ... Position: ...

B. CONTENTS OF THE TRANSFER AND ACCEPTANCE

1. List of transferred and accepted assets: Da Nang Software Park Concentrated Technology Park; includes:

Serial number

Asset list (Detailed by asset type)

Unit of Measurement

Quantity

Original cost (VND)

Remaining value (VND)

Condition of assets

Remarks

1

2

3

4

5

6

7

8

A

Buildings, land

 

 

 

 

 

 

 

- Column (12): Record specific disposal methods in accordance with Article 87 of the Law on Management and Use of Public Property.

Granite, gabbro, decorative stone...2

 

 

 

 

 

 

Built-up floor area of buildings

Granite, gabbro, decorative stone...2

 

 

 

 

 

 

Usable floor area of buildings

Granite, gabbro, decorative stone...2

 

 

 

 

 

B

Machinery, equipment

 

 

 

 

 

 

1

Machinery and equipment 1

 

 

 

 

 

 

2

Machinery and equipment 2

 

 

 

 

 

 

 

 

 

 

 

 

 

C

Other assets

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total:

 

 

 

 

 

 

2. Related documents for the management and use of transferred and accepted assets:

...................................................................................................................

...................................................................................................................

3. Responsibilities of the parties involved in the transfer and acceptance:

a) Responsibilities of the Transferring Party:

b) Responsibilities of the Receiving Party:

4. Opinions of the participating parties in the transfer and acceptance:

 

REPRESENTATIVE OF THE RECEIVING PARTY

(Signature, full name, stamp)

 

REPRESENTATIVE OF THE TRANSFERRING PARTY

(Signature, full name, stamp)

REPRESENTATIVE OF THE WITNESSING AUTHORITY - Column (7): Land area in land allocation decisions, lease decisions, or documents of the competent authority or actual land area managed and used (applicable to assets that are buildings and land).

(Signature, full name)

 

Form No. 02[14]

PEOPLE'S COMMITTEE OF DA NANG CITY
NAME OF UNIT RECEIVING MANAGEMENT OF THE CONCENTRATED TECHNOLOGY PARK
-------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

No.: …/…-DA

…, the … day of … month of … year ….

 

PUBLICITY PLAN FOR BANKING ACTIVITIES IN 1997

Exploitation of infrastructure assets information
Da Nang Software Park Concentrated Technology Park

I. BASIS FOR IMPLEMENTING THE PROPOSAL

1. Legal basis

- Based on the Law on Management and Use of State Property dated June 21, 2017;

- Based on the Law on Information Technology dated June 29, 2006;

- Based on the Law on High-Tech dated November 13, 2008;

- Based on Decree No. 154/2013/ND-CP dated November 8, 2013 of the Government on Concentrated Technology Parks.

Pursuant to Decree No. 144/2016/ND-CP dated November 1, 2016 of the Government stipulating certain special mechanisms regarding investment, finance, budget, and management delegation for Da Nang City;

- BASED ON Decree No. …../2024/ND-CP dated … January 2024 of the Government amending and supplementing some articles of Decree No. 144/2016/NĐ-CP dated November 1, 2016 of the Government stipulating certain special mechanisms on investment, finance, budget, and decentralization management for Da Nang City;

- BASED ON other relevant documents concerning the management, use, and exploitation of information infrastructure assets of the Central Software Park Da Nang;

2. PRACTICAL FOUNDATION

a) The functions and tasks of the unit entrusted with managing the Central Information Technology Zone.

b) The organizational structure of the unit entrusted with managing the Central Information Technology Zone.

II. MAIN CONTENT OF THE PROJECT

1. CURRENT SITUATION OF MANAGEMENT AND USE OF INFORMATION INFRASTRUCTURE ASSETS IN THE CENTRAL INFORMATION TECHNOLOGY ZONE OF DA NANG SOFTWARE PARK

a) Current situation of management and use of information infrastructure assets in the Central Information Technology Zone of Da Nang Software Park.

- OVERVIEW OF INFORMATION INFRASTRUCTURE ASSETS IN THE CENTRAL INFORMATION TECHNOLOGY ZONE OF DA NANG SOFTWARE PARK;

- Current situation of management and use of information infrastructure assets in the Central Information Technology Zone of Da Nang Software Park, proposing exploitation schemes in the Project.

b) Information infrastructure assets in the Central Information Technology Zone of Da Nang Software Park are exploited according to the decision of the competent authority (if any): Decision No. …../QĐ-UBND dated .../.../..... of the People's Committee of Da Nang City regarding ...

- List of exploited assets (asset name, quantity, original cost, remaining value, asset condition);

- Exploitation method: The unit entrusted with managing the Central Information Technology Zone directly organizes the exploitation of assets.

- Revenue from exploiting information infrastructure assets in the Central Information Technology Zone of Da Nang Software Park

+ Sources of revenue:

+ Management and use of revenue sources:

2. EXPLOITATION SCHEME FOR INFORMATION INFRASTRUCTURE ASSETS IN THE CENTRAL INFORMATION TECHNOLOGY ZONE OF DA NANG SOFTWARE PARK

a) Exploitation Scheme

- List of proposed assets for exploitation: Asset name, quantity, original cost, remaining value, asset condition.

- Exploitation method: The unit entrusted with managing the Central Information Technology Zone directly organizes the exploitation of assets.

- The necessity and suitability of the Project with assigned functions and tasks, legal regulations on the management and use of public assets, specialized laws on centralized information technology, and related laws.

b) Preliminary Evaluation of the Exploitation Scheme's Effectiveness

Expected results of exploiting information infrastructure assets in the Central Information Technology Zone of Da Nang Software Park; specifically:

- Expected revenue from exploiting assets;

- Expected amount to be remitted to the state budget;

- Other related contents.

In which, clearly specify the basis and method for determining the expected level of revenue from providing infrastructure and services in the Central Information Technology Zone (ensuring reasonable and legitimate costs, including depreciation of fixed assets, tax obligations, fees, charges, land rental payments, and other financial obligations as prescribed by law).

III. RECOMMENDATIONS, PETITIONS

 

HEAD OF THE UNIT ENTRUSTED WITH
MANAGING THE CENTRAL INFORMATION TECHNOLOGY ZONE

(Sign, write full name and stamp)

 


[1] This consolidated document is derived from the following three Decrees:

- Decree No. 144/2016/NĐ-CP dated November 1, 2016 of the Government stipulating certain special mechanisms on investment, finance, budget, and decentralization management for Da Nang City, effective from January 1, 2017;

- Decree No. 40/2022/NĐ-CP dated June 20, 2022 of the Government amending and supplementing some articles of Decree No. 144/2016/NĐ-CP dated November 1, 2016 of the Government stipulating certain special mechanisms on investment, finance, budget, and decentralization management for Da Nang City; effective from August 15, 2022;

- Decree No. 09/2024/NĐ-CP dated February 1, 2024 of the Government amending and supplementing some articles of Decree No. 144/2016/NĐ-CP dated November 1, 2016 of the Government stipulating certain special mechanisms on investment, finance, budget, and decentralization management for Da Nang City, effective from February 1, 2024.

This consolidated document does not replace the above three Decrees.

[2] Decree No. 40/2022/NĐ-CP has the following bases for issuance:

Pursuant to the Law on Organization of the Government dated June 19, 2015; the Law Amending and Supplementing Certain Provisions of the Law on Organization of the Government and the Law on Organization of Local Administration dated November 22, 2019;

BASED ON the State Budget Law dated June 25, 2015;

BASED ON the Public Debt Management Law dated June 17, 2009;

Pursuant to Resolution No. 119/2020/QH14 dated June 19, 2020 of the National Assembly on piloting the organization of urban administration models and certain special mechanisms and policies for the development of Da Nang City;

At the proposal of the Minister of Finance;

The Government issues a Decree amending and supplementing some articles of Decree No. 144/2016/NĐ-CP dated November 1, 2016 of the Government stipulating certain special mechanisms on investment, finance, budget, and decentralization management for Da Nang City.

- Decree No. 09/2024/NĐ-CP has the following bases for issuance:

Pursuant to the Law on Organization of the Government dated June 19, 2015; the Law Amending and Supplementing Certain Provisions of the Law on Organization of the Government and the Law on Organization of Local Administration dated November 22, 2019;

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to the Law on Management and Use of State Assets dated June 21, 2017;

Pursuant to the Law on Information Technology dated June 29, 2006;

Pursuant to the High Technology Law dated November 13, 2008;

Pursuant to Resolution No. 119/2020/QH14 dated June 19, 2020 of the National Assembly on piloting the organization of urban administration models and certain special mechanisms and policies for the development of Da Nang City;

At the proposal of the Minister of Finance;

The Government issues a Decree amending and supplementing some articles of Decree No. 144/2016/NĐ-CP dated November 1, 2016 of the Government stipulating certain special mechanisms on investment, finance, budget, and decentralization management for Da Nang City.

[3] This Clause was abolished according to Article 2 of Decree No. 40/2022/NĐ-CP; effective from August 15, 2022.

[4] This provision is repealed pursuant to Article 2 of Decree No. 40/2022/NĐ-CP; it takes effect from August 15, 2022.

[5] The title of Article 9 is amended pursuant to Article 1 of Decree No. 40/2022/NĐ-CP; it takes effect from August 15, 2022.

[6] This clause is amended and supplemented pursuant to Article 1 of Decree No. 40/2022/NĐ-CP; it takes effect from August 15, 2022.

[7] This clause is repealed pursuant to Article 2 of Decree No. 40/2022/NĐ-CP; it takes effect from August 15, 2022.

[8] This clause is supplemented pursuant to Clause 2 of Article 1 of Decree No. 40/2022/NĐ-CP; it takes effect from August 15, 2022.

[9] This clause is supplemented pursuant to Clause 2 of Article 1 of Decree No. 40/2022/NĐ-CP; it takes effect from August 15, 2022.

[10] This provision is supplemented pursuant to Article 1 of Decree No. 09/2024/NĐ-CP of the Government; it takes effect from February 1, 2024.

[11] Decree No. 40/2022/NĐ-CP stipulates the implementation clauses as follows:

“Article 3. Effective Date

1. This Decree takes effect from August 15, 2022.

2. Ministers, Heads of ministerial-level agencies, Heads of government agencies, Chairpersons of People's Councils, and Chairpersons of People's Committees of Da Nang City shall be responsible for implementing this Decree.

- Decree No. 09/2024/NĐ-CP stipulates the implementation clauses as follows:

Article 2. Effective Date

1. This Decree takes effect from February 1, 2024.

2. Ministers, Heads of ministerial-level agencies, Heads of government agencies, Chairpersons of People's Councils, and Chairpersons of People's Committees of Da Nang City shall be responsible for implementing this Decree.

[12] This annex is promulgated together with Decree No. 09/2024/NĐ-CP; it takes effect from February 1, 2024.

[13] This model is promulgated together with Decree No. 09/2024/NĐ-CP dated February 1, 2024; it takes effect from February 1, 2024.

[14] This model is promulgated together with Decree No. 09/2024/NĐ-CP dated February 1, 2024; it takes effect from February 1, 2024.

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Consolidated Document number 14/VBHN-BTC Decree stipulating certain special mechanisms regarding investment, finance, budget, and decentralization management for Da Nang City
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144/2016/NĐ-CP Nghị định số 144/2016/NĐ-CP Quy định một số cơ chế đặc thù về đầu tư, tài chính, ngân sách và phân cấp quản lý đối với thành phố Đà Nẵng Còn hiệu lực 116/2021/TT-BTC Thông tư số 116/2021/TT-BTC Sửa đổi, bổ sung một số điều của Thông tư số 287/2016/TT-BTC ngày 15 tháng 11 năm 2016 của Bộ trưởng Bộ Tài chính quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí, lệ phí trong lĩnh vực năng lượng nguyên tử Còn hiệu lực 45/2021/NĐ-CP Nghị định số 45/2021/NĐ-CP Về việc thành lập, tổ chức và hoạt động của Quỹ hỗ trợ phát triển hợp tác xã Còn hiệu lực 12/2021/NĐ-CP Nghị định số 12/2021/NĐ-CP Sửa đổi, bổ sung một số điều của Nghị định số 89/2013/NĐ-CP ngày 06 tháng 8 năm 2013 của Chính phủ quy định chi tiết thi hành một số điều của Luật Giá về thẩm định giá Còn hiệu lực 55/2018/TT-BTC Thông tư số 55/2018/TT-BTC Sửa đổi, bổ sung một số điều của 07 Thông tư của Bộ trưởng Bộ Tài chính quy định thu phí trong lĩnh lực tài nguyên, môi trường Còn hiệu lực 93/2017/TT-BTC Thông tư số 93/2017/TT-BTC Sửa đổi, bổ sung Khoản 3, Khoản 4 Điều 12 Thông tư số 219/2013/TT-BTC ngày 31/12/2013 (đã được sửa đổi, bổ sung tại Thông tư số 119/2014/TT-BTC ngày 25/8/2014) và bãi bỏ Khoản 7 Điều 11 Thông tư số 156/2013/TT-BTC ngày 06/11/2013 của Bộ Tài chính Còn hiệu lực 62/2017/TT-BTC Thông tư số 62/2017/TT-BTC Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí xác nhận đủ điều kiện về bảo vệ môi trường trong nhập khẩu phế liệu làm nguyên liệu sản xuất Hết hiệu lực 23/2017/QĐ-TTG Quyết định số 23/2017/QĐ-TTG Sửa đổi, bổ sung một số điều của Quyết định số 246/2006/QĐ-TTg ngày 27 tháng 10 năm 2006 của Thủ tướng Chính phủ về việc thành lập Quỹ Hỗ trợ phát triển hợp tác xã và ban hành Quy chế hoạt động bảo lãnh tín dụng, hỗ trợ lãi suất sau đầu tư của Quỹ Hỗ trợ phát triển hợp tác xã Còn hiệu lực 193/2015/TT-BTC THÔNG TƯ SỐ 193/2015/TT-BTC SỬA ĐỔI, BỔ SUNG THÔNG TƯ SỐ 219/2013/TT-BTC NGÀY 31/12/2013 CỦA BỘ TÀI CHÍNH HƯỚNG DẪN THI HÀNH LUẬT THUẾ GIÁ TRỊ GIA TĂNG VÀ NGHỊ ĐỊNH SỐ 209/2013/NĐ-CP NGÀY 18/12/2013 CỦA CHÍNH PHỦ QUY ĐỊNH CHI TIẾT VÀ HƯỚNG DẪN THI HÀNH MỘT SỐ ĐIỀU LUẬT THUẾ GIÁ TRỊ GIA TĂNG Hết hiệu lực 287/2016/TT-BTC Thông tư số 287/2016/TT-BTC Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí, lệ phí trong lĩnh vực năng lượng nguyên tử Còn hiệu lực 06/2017/TT-BTC Thông tư số 06/2017/TT-BTC Sửa đổi, bổ sung khoản 1 Đíều 34a Thông tư số 156/2013/TT-BTC ngày 06/11/2013 của Bộ Tài chính hướng dẫn thi hành một số điều của Luật Quản lý thuế (đã được bổ sung tại Khoản 10 Điều 2 Thông tư 26/2015/TT-BTC) Hết hiệu lực 302/2016/TT-BTC Thông tư số 302/2016/TT-BTC Hướng dẫn về lệ phí môn bài Còn hiệu lực 301/2016/TT-BTC Thông tư số 301/2016/TT-BTC Hướng dẫn về lệ phí trước bạ Hết hiệu lực 176/2016/TT-BTC Thông tư số 176/2016/TT-BTC Sửa đổi, bổ sung một số điều của Thông tư số 10/2014/TT-BTC ngày 17 tháng 1 năm 2014 của Bộ Tài chính về xử phạt vi phạm hành chính về hóa đơn Hết hiệu lực 173/2016/TT-BTC THÔNG TƯ SỐ 173/2016/TT-BTC SỬA ĐỔI, BỔ SUNG KHỔ THỨ NHẤT KHOẢN 3 ĐIỀU 15 THÔNG TƯ SỐ 219/2013/TT-BTC NGÀY 31/12/2013 CỦA BỘ TÀI CHÍNH (ĐÃ ĐƯỢC SỬA ĐỔI, BỔ SUNG THEO THÔNG TƯ SỐ 119/2014/TT-BTC NGÀY 25/8/2014, THÔNG TƯ SỐ 151/2014/TT-BTC NGÀY 10/10/2014, THÔNG TƯ SỐ 26/2015/TT-BTC NGÀY 27/02/2015 CỦA BỘ TÀI CHÍNH) Hết hiệu lực 130/2016/TT-BTC Thông tư số 130/2016/TT-BTC Hướng dẫn thực hiện Nghị định số 100/2016/NĐ-CP ngày 01 tháng 7 năm 2016 của Chính phủ quy định chi tiết thi hành Luật sửa đổi, bổ sung một số điều của Luật Thuế giá trị gia tăng, Luật Thuế tiêu thụ đặc biệt và Luật Quản lý thuế và sửa đổi một số điều tại các Thông tư về thuế Hết hiệu lực 12/2016/TTLT-BKHCN-BTC Thông tư liên tịch số 12/2016/TTLT-BKHCN-BTC Hướng dẫn về nội dung chi và quản lý Quỹ phát triển khoa học và công nghệ của doanh nghiệp Hết hiệu lực 118/2016/TT-BTC Thông tư số 118/2016/TT-BTC Sửa đổi Thông tư số 45/2016/TT-BTC ngày 03/4/2016 và thông tư số 137/2015/TT-BTC ngày 01/9/2015 của Bộ Tài chính Hết hiệu lực 95/2016/TT-BTC Thông tư số 95/2016/TT-BTC Hướng dẫn về đăng ký thuế Hết hiệu lực 45/2016/TT-BTC Thông tư số 45/2016/TT-BTC Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí sử dụng đường bộ trạm thu phí tại Km 1064 + 730 quốc lộ 1, tỉnh Quảng Ngãi Hết hiệu lực 36/2016/TT-BTC Thông tư số 36/2016/TT-BTC Hướng dẫn thực hiện quy định về thuế đối với các tổ chức, cá nhân tiến hành hoạt động tìm kiếm thăm dò và khai thác dầu khí theo quy định của Luật dầu khí Còn hiệu lực 92/2015/TT-BTC Thông tư số 92/2015/TT-BTC Hướng dẫn thực hỉện thuế giá trị gia tăng và thuế thu nhập cá nhân đốỉ với cá nhân cư trú có hoạt động kinh doanh; hướng dẫn thực hiện một số nội dung sửa đổỉ, bổ sung về thuế thu nhập cá nhân quy định tại Luật sửa đổi, bổ sung một số điều của các Luật về thuế số 71/2014/QH13 và Nghị định sổ 12/2015/NĐ-CP ngày 12/02/2015 của Chính phủ quy định chi tiết thi hành Luật sửa đỗi, bổ sung một số điều của các Luật về thuế và sửa đổi, bổ sung một số điều của các Nghị định về thuế Còn hiệu lực 12/2015/NĐ-CP Nghị định số 12/2015/NĐ-CP Quy định chi tiết thi hành Luật sửa đổi, bổ sung một số điều của các Luật về thuế và sửa đổi, bổ sung một số điều của các Nghị định về thuế Hết hiệu lực 76/2014/TT-BTC Thông tư số 76/2014/TT-BTC Hướng dẫn một số điều của Nghị định số 45/2014/NĐ-CP ngày 15 tháng 5 năm 2014 của Chính phủ quy định về thu tiền sử dụng đất Còn hiệu lực 119/2014/TT-BTC Thông tư số 119/2014/TT-BTC Sửa đổi, bổ sung một số điều của Thông tư số 156/2013/TT-BTC ngày 06/11/2013, Thông tư số 111/2013/TT-BTC ngày 15/8/2013, Thông tư số 219/2013/TT-BTC ngày 31/12/2013, Thông tư số 08/2013/TT-BTC ngày 10/01/2013, Thông tư số 85/2011/TT-BTC ngày 17/6/2011, Thông tư số 39/2014/TT-BTC ngày 31/3/2014 và Thông tư số 78/2014/TT-BTC ngày 18/6/2014 của Bộ Tài chính để cải cách, đơn giản các thủ tục hành chính về thuế Còn hiệu lực 10/2014/TT-BTC Thông tư số 10/2014/TT-BTC Hướng dẫn xử phạt vi phạm hành chính về hóa đơn Hết hiệu lực 219/2013/TT-BTC Thông tư số 219/2013/TT-BTC Hướng dẫn thi hành Luật Thuế giá trị gia tăng và Nghị định số 209/2013/NĐ-CP ngày 18/12/2013 của Chính phủ quy định chi tiết và hướng dẫn thi hành một số điều Luật Thuế giá trị gia tăng Còn hiệu lực 77/2014/TT-BTC Thông tư số 77/2014/TT-BTC Hướng dẫn một số điều của Nghị định số 46/2014/NĐ-CP ngày 15 tháng 5 năm 2014 của Chính phủ quy định về thu tiền thuê đất, thuê mặt nước Còn hiệu lực 151/2014/TT-BTC Thông tư số 151/2014/TT-BTC Hướng dẫn thi hành Nghị định số 91/2014/NĐ-CP ngày 01 tháng 10 năm 2014 của Chính phủ về việc sửa đổi, bổ sung một số điều tại các Nghị định quy định về thuế Còn hiệu lực 91/2014/NĐ-CP Nghị định số 91/2014/NĐ-CP Sửa đổi, bổ sung một số điều tại các Nghị định quy định về thuế Hết hiệu lực 156/2013/TT-BTC Thông tư số 156/2013/TT-BTC Hướng dẫn thi hành một số điều của Luật Quản lý thuế; Luật sửa đổi, bổ sung một số điều của Luật Quản lý thuế và Nghị định số 83/2013/NĐ-CP ngày 22/7/2013 của Chính phủ Hết hiệu lực 89/2013/NĐ-CP Nghị định số 89/2013/NĐ-CP Quy định chi tiết thi hành một số điều của Luật Giá về thẩm định giá Còn hiệu lực 65/2013/NĐ-CP Nghị định số 65/2013/NĐ-CP Quy định chi tiết một số điều của Luật Thuế thu nhập cá nhân và Luật Sửa đổi, bổ sung một số điều của Luật Thuế thu nhập cá nhân Còn hiệu lực 105/2012/TT-BTC Thông tư số 105/2012/TT-BTC Sửa đổi, bổ sung Thông tư số 15/2011/TT-BTC ngày 09/02/2011 của Bộ Tàỉ chính hướng dẫn thành lập, tổ chức, hoạt động, quản lý và sử dụng Quỹ phát triển khoa học và công nghệ của doanh nghiệp. Hết hiệu lực 15/2011/TT-BTC Thông tư số 15/2011/TT-BTC Hướng dẫn thành lập, tổ chức, hoạt động, quản lý và sử dụng Quỹ phát triển khoa học và công nghệ của doanh nghiệp Hết hiệu lực 246/2006/QĐ-TTg Quyết định số 246/2006/QĐ-TTg Về việc thành lập Quỹ Hỗ trợ phát triển hợp tác xã Còn hiệu lực

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