Decision No. 96/2009/QD-TTg amending some articles of Decisions No. 65/2009/QD-TTg, No. 66/2009/QD-TTg, and No. 67/2009/QD-TTg dated April 24, 2009, of the Government.

Pursuant to …;

Amending certain provisions of Decision No. 65/2009/QĐ-TTg, Decision No. 66/2009/QĐ-TTg, and

Decision No. 67/2009/QĐ-TTg dated April 24, 2009 of the Government

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PRIME MINISTER

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

Pursuant to Resolution No. 21/2008/QH12 dated November 8, 2008 of the National Assembly on the state budget for 2009;

Considering the proposal of the Minister of Finance,

DECISION:

Article 1. Amending Clause 1, Article 3 of Decision No. 65/2009/QĐ-TTg dated April 24, 2009 of the Prime Minister promulgating certain mechanisms and policies for developing housing for students at universities, colleges, and vocational schools for rent as follows:

"1. Reducing the value-added tax rate by 50% from the date this Decision takes effect until December 31, 2009, for activities related to investment and business in housing for rent to students at universities, colleges, and vocational schools. Exempting corporate income tax payable in 2009 on income derived from investment and business in housing for rent to students at universities, colleges, and vocational schools."

Article 2. Amending Points b and c of Clause 2, Article 5 of Decision No. 66/2009/QĐ-TTg dated April 24, 2009 of the Prime Minister promulgating certain mechanisms and policies for developing housing for workers in industrial zones for rent as follows:

"b) Reducing the value-added tax rate by 50% from the date this Decision takes effect until December 31, 2009, for activities related to investment and business in housing for rent to workers in industrial zones.
c) Exempting corporate income tax payable in 2009 on income derived from investment and business in housing for rent to workers in industrial zones."

Article 3. Amending Points b and c of Clause 2, Article 5 of Decision No. 67/2009/QĐ-TTg dated April 24, 2009 of the Prime Minister promulgating certain mechanisms and policies for developing housing for low-income individuals in urban areas as follows:

"b) Reducing the value-added tax rate by 50% from the date this Decision takes effect until December 31, 2009, for activities related to investment and business in housing for sale, rent, and lease-purchase for low-income individuals facing housing difficulties.
c) Exempting corporate income tax payable in 2009 on income derived from investment and business in housing for sale, rent, and lease-purchase for low-income individuals facing housing difficulties."

Article 4. Effectiveness

This Decision shall take effect from the date of signing.

Article 5. Implementation

1. The Ministry of Finance shall provide guidance on the implementation of this Decision.

2. The Ministers, Heads of ministerial-level agencies, Heads of government agencies, Chairpersons of provincial People's Committees under central cities shall be responsible for enforcing this Decision.