THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No: 113/2002/TT-BTC
Hanoi, December 16, 2002
 CIRCULAR
96/2002/TT-BTC OF OCTOBER 24, 2002 WHICH ADJUSTS THE LICENSE TAX RATES
In furtherance of the Governments Decree No. 75/2002/ND-CP of August 30, 2002 adjusting the license tax rates, following its Circular No. 96/2002/TT-BTC of October 24, 2002, the Ministry of Finance hereby guides the supplements thereto as follows:
1. To supplement Item a, Point 1, Part I of Circular No. 96/2002/TT-BTC
- Enterprises which are members of whole branch-accounting enterprises and located in the provinces or centrally-run cities shall pay license tax at the rate of VND 3,000,000.
If the member enterprises have affiliated enterprises which conduct independent cost accounting, each of their affiliated independent cost-accounting enterprises shall pay license tax at the rate of VND 3,000,000; if the affiliated enterprises conduct dependent cost-accounting, they shall pay license tax at the rate of VND 2,000,000.
- Branches of the member enterprises in rural districts, urban districts and provincial towns shall pay license tax at the rate of VND 2,000,000.