THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No. 100/2004/TT-BTC
Hanoi, October 20, 2004
 
CIRCULAR
GUIDING VALUE ADDED TAX AND ENTERPRISE INCOME TAX APPLICABLE TO THE SECURITIES DOMAIN
Pursuant to May 10, 1997 Law No. 02/1997/QH9 on Value Added Tax and June 17, 2003 Law No. 07/2003/QH11 Amending and Supplementing a Number of Articles of the Law on Value Added Tax and the guiding documents;
Pursuant to June 17, 2003 Law No. 09/2003/QH11 on Enterprise Income Tax (amended) and the guiding documents;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003 defining the functions, tasks, powers and organizational structure of the Finance Ministry;
Pursuant to the Government’s Decree No. 144/2003/ND-CP of November 28, 2003 on securities and securities market;
The Finance Ministry hereby guides the implementation as follows:
I. SUBJECTS OF REGULATION
Organizations and individuals operating in the securities domain and subject to the regulation by the Value Added Tax Law and the Enterprise Income Tax Law as guided in this Circular include:

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- Securities companies, securities investment fund management companies, custody banks;
- Vietnamese and foreign organizations and individuals investing in securities in Vietnam;
- Securities investment funds;
II. REGARDING VALUE ADDED TAX
 

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