THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No: 115/2002/TT-BTC
Hanoi, December 24, 2002
 
CIRCULAR
GUIDING THE PREFERENTIAL POLICIES UNDER THE PRIME MINISTER’S DECISION NO. 1420/QD-TTG OF NOVEMBER 2, 2001 FOR VIETNAM SHIPBUILDING CORPORATION
Pursuant to the Law on Enterprise Income Tax and the current guiding documents on enterprise income tax;
Pursuant to the Law on Import Tax and Export Tax and the current guiding documents on import tax and export tax;
Pursuant to the Prime Minister’s Decision No. 1420/QD-TTg of November 2, 2001 approving the project on the development of Vietnam Shipbuilding Corporation in the 2001-2010 period;
The Ministry of Finance hereby guides the implementation of policies on financial support and tax preferences for the development of Vietnam Shipbuilding Corporation in the 2001-2010 period as follows:
I. SCOPE OF APPLICATION
Subjects entitled to the financial support and tax preference policies under the provisions in the Prime Minister’s Decision No. 1420/QD-TTg of November 2, 2001 and the guidance in this Circular include:
- Enterprises under Vietnam Shipbuilding Corporation, which directly build ships.

>> See also:  DECREE No.107/2009/ND-CP ON TRADING OF LIQUEFIED PETROLEUM GAS THE GOVERNMENT

- Other enterprises under Vietnam Shipbuilding Corporation, which are assigned to coordinate in producing and supplying materials, raw materials and semi-finished products in service of shipbuilding.
 

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