This document stipulates investment incentives for projects purchasing sea transport vessels to encourage the development of Vietnam's maritime industry. The Ministry of Finance agrees to apply tax incentives pursuant to Decree No. 51/1999/NĐ-CP and its amendments under Decree No. 35/2002/NĐ-CP for eligible projects.
要点
- Projects investing in purchasing sea transport vessels are entitled to investment incentives as provided by Decree No. 51/1999/NĐ-CP.
- If companies comply with and meet the conditions specified in the certificate of investment incentives, the Tax Department is responsible for issuing a decision on exemption or reduction of corporate income tax for the entity according to the Law on Domestic Investment Promotion and Decree No. 51/1999/NĐ-CP.
- From 2002 onwards, an incentive policy as prescribed in Decree No. 35/2002/NĐ-CP regarding amendments and supplements to List A, B, C promulgated in the annex of Decree No. 51/1999/NĐ-CP shall be applied.
- Projects investing in purchasing sea transport vessels are subject to investment incentives as stipulated by Decree No. 51/1999/NĐ-CP.
- This decree encourages projects investing in purchasing sea transport vessels to enhance effectiveness.
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LETTER
OF THE MINISTRY OF FINANCE NUMBER 9151TC/TCT DATED AUGUST 21, 2002
REGARDING INVESTMENT INCENTIVES
Dear: - Vietnam Shipping Corporation
- Provincial Tax Departments under the Central Government
Recently, some units of Vietnam Shipping Corporation have sent letters asking about investment incentives as stipulated in Decree No. 51/1999/NĐ-CP dated April 8, 1999 issued by the Government. To ensure uniform application, the Ministry of Finance provides the following opinions:
1. BASED ON THE PROVISIONS IN POINT 2, SECTION II OF LIST A ANNEXED TO Decree No. 51/1999/NĐ-CP dated April 8, 1999 issued by the Government; based on the opinion of the Ministry of Planning and Investment in Circular No. 4385/BKH-DN dated July 12, 2002, and the Ministry of Transport in Circular No. 2591/GTVT-PCVT dated July 23, 2002, to encourage investment projects purchasing sea transport vessels to be effective, the Ministry of Finance agrees that: Investment projects purchasing sea transport vessels are eligible for investment incentives as provided in Decree No. 51/1999/NĐ-CP dated April 8, 1999 issued by the Government detailing the implementation of the Law on Encouragement of Domestic Investment.
Provincial Tax Departments under the Central Government shall be responsible for reviewing and inspecting whether companies comply with all conditions stipulated in the investment incentive certificate issued by the competent authority according to regulations and do not contravene Decree No. 51/1999/NĐ-CP; if so, they shall issue a decision on tax exemption or reduction for enterprises under the Law on Encouragement of Domestic Investment and the aforementioned Decree No. 51/1999/NĐ-CP.
2. From 2002 onwards, apply the preferential policy as stipulated in Decree No. 35/2002/NĐ-CP dated March 29, 2002 issued by the Government amending and supplementing Lists A, B, C attached to Annex of Decree No. 51/1999/NĐ-CP dated July 8, 1999 issued by the Government detailing the implementation of the Law on Tax Incentives for Domestic Investment (amended).
The Ministry of Finance informs units accordingly and contacts Provincial Tax Departments under the Central Government to implement.
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