Circular No. 9287/TC/VP to correct the Circular No. 41/2002/TT-BTC

LETTER

OF THE MINISTRY OF FINANCE NUMBER 9287 TC/VP DATED AUGUST 26, 2002
REGARDING CORRECTION OF CIRCULAR NO. 41/2002/TT-BTC

Dear: - Ministries, ministerial-level agencies, and government agencies

- People's Committees of provinces and centrally governed cities

Due to errors during the review process, the Ministry of Finance requests corrections to certain inaccuracies in Circular No. 41/2002/TT-BTC dated May 3, 2002, guiding the implementation of tax policies for programs and projects using official development assistance (ODA) as follows:

- Page 4, line 8 from the top: remove the phrase "some aspects";

- Page 6, lines 1, 2, and 3 from the bottom: replace the phrase "the financial authority managing capital for the project" with the phrase "Ministry of Finance";

- Page 7, line 1 from the top: replace the phrase "the financial authority managing capital for the project" with the phrase "Ministry of Finance";

- Page 8, line 6 from the bottom: after the phrase "ODA project proponent," add the phrase "or construction contract signed with the main contractor";

- Page 9, line 5 from the top, after the word "and," add the phrase "tax exemption for misuse of purpose is also granted";

- Page 9, lines 13 and 15 from the top, after the phrase "foreign contractors," add the phrase "subcontractors from foreign countries";

The Ministry of Finance sincerely apologizes.