Decision No. 190/2005/QD-TTg on amending and adjusting List B and C issued pursuant to Decree No. 35/2002/NĐ-CP dated March 29, 2002 of the Government.

 Pursuant to …;

Regarding the amendment and adjustment of List B and C issued as an appendix to Decree No. 35/2002/NĐ-CP dated March 29, 2002 of the Government

PRIME MINISTER

Pursuant to the Law on Organization of the Government dated December 25, 2001;

Pursuant to the Law on Encouraging Domestic Investment (Amended) No. 03/1998/QH10 dated May 20, 1998;

Pursuant to Article 3 of Decree No. 35/2002/NĐ-CP dated March 29, 2002 of the Government;

At the proposal of the Minister of Planning and Investment,

DECISION:

Article 1. Amending and adjusting List B of areas with difficult economic and social conditions and List C of areas with particularly difficult economic and social conditions issued as an appendix to Decree No. 35/2002/NĐ-CP dated March 29, 2002 of the Government regarding the amendment and supplementation of Lists A, B, and C issued as an appendix to Decree No. 51/1999/NĐ-CP dated July 8, 1999 of the Government detailing the implementation of the Law on Encouraging Domestic Investment (Amended).

Article 2. Investment incentives are stipulated as follows:

1. Investment projects located in areas listed in List B and C as provided for in Article 1 of this Decision shall implement and enjoy investment incentives as prescribed in Decree No. 35/2002/NĐ-CP dated March 29, 2002 and Decree No. 51/1999/NĐ-CP dated July 8, 1999 of the Government detailing the Law on Encouraging Domestic Investment (Amended). Specifically, corporate income tax incentives shall be implemented in accordance with Decree No. 164/2003/NĐ-CP dated December 22, 2003 of the Government detailing the Corporate Income Tax Law and Decree No. 152/2004/NĐ-CP dated August 6, 2004 of the Government amending and supplementing certain provisions of Decree No. 164/2003/NĐ-CP dated December 22, 2003 of the Government detailing the Corporate Income Tax Law.

2. For investment projects that have been granted Investment Incentive Certificates but now do not fall within List B and C as provided for in Article 1 of this Decision, they will still enjoy the remaining period of incentives.

3. For investment projects that have been granted Investment Incentive Certificates, if they fall within List B and C as provided for in Article 1 of this Decision, and if investors submit applications for adjustment and supplementation of investment incentives, the authority issuing the Investment Incentive Certificate shall adjust and supplement the incentives for the remaining period from the date this Decision takes effect.

Article 3This Decision shall take effect fifteen days after its publication in the Official Gazette.

Article 4.Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of People's Committees of provinces and centrally governed cities are responsible for implementing this Decision./.

 

 

LIST B

AMENDMENT AND ADJUSTMENT OF SOME LOCALITIES IN AREAS WITH DIFFICULT ECONOMIC AND SOCIAL CONDITIONS

CIRCUMSTANCES OF ECONOMIC AND SOCIAL DIFFICULTIES EXIST

Province of Quang Ninh

- City of Mong Cai

Province of Vinh Phuc

- District of Tam Dao

Province of Dien Bien

- City of Dien Bien Phu

- City of Muong Lay

- District of Dien Bien

Province of Lao Cai

- City of Lao Cai

Province of Ha Giang

- District of Quang Binh

Province of Binh Phuoc

- District of Chon Thanh

Province of Dak Nong

- District of Dak Mil

- District of Cu Jut

- District of Dak Rlai

Province of Gia Lai

- City of An Khe

- District of Dak Po

- District of Ya Pa

Province of Bac Lieu

- District of Hoa Binh

Province of Ca Mau

- District of Phu Tan

- District of Nam Can

Province of Dong Nai

- District of Cam My

Province of Hau Giang

- District of Long My

- District of Vi Thuy

LIST C

AMENDMENT AND ADJUSTMENT OF SOME LOCALITIES IN AREAS WITH DIFFICULT ECONOMIC AND SOCIAL CONDITIONS

AREAS WITH PARTICULARLY DIFFICULT ECONOMIC AND SOCIAL CONDITIONS

Province of Bac Kan

- District of Pac Na

Province of Cao Bang

- District of Bao Lam

Province of Lai Chau

- City of Lai Chau

- District of Than Uyen

Province of Dien Bien

- District of Muong Cha

- District of Toua Chua

- District of Tuan Giao

- District of Dien Bien Dong

- District of Muong Nhe

Province of Lao Cai

- District of Si Ma Cai

Province of Son La

- District of So Phop

Province of Quang Ngai

- District of Tay Tra

Province of Ninh Thuan

- District of Bac Ai

- District of Thuong Bac

Province of Binh Phuoc

- District of Bu Dop

Province of Quang Nam

- District of Dong Giang

- District of Tay Giang

- District of Bac Tra My

- District of Nam Tra My

Province of Phu Yen

- District of Dong Hoa

- District of Tay Hoa

Province of Dak Nong

- City of Gia Nghia

- District of Dak Song

- District of Krong No

- District of Dak Glong

Province of Gia Lai

- District of Dak Doa

Province of Lam Dong

- District of Dam Rong

Province of Kon Tum

- District of Tu Mo Rong

Province of Soc Trang

- District of Ngia Nam