MINISTRY OF FINANCE

Circular No. 181/2013/TT-BTC of December 3, 2013 guiding the implementation of tax policies and incentives for programs and projects funded with official development assistance (ODA) capital or concessional loans provided by donors
Pursuant to November 29, 2006 Law No. 78/2006/QH11 on Tax Administration; November 20, 2012 Law No. 21/2012/QH12 Amending and Supplementing a Number of Articles of the Law on Tax Administration, and guiding documents;
Pursuant to June 3, 2008 Law No. 14/2008/QH12 on Enterprise Income Tax; June 19, 2013 Law No. 31/2013/QH13 Amending and Supplementing a Number of Articles of the Law on Enterprise Income Tax, and guiding documents;
Pursuant to June 3, 2008 Law No. 13/2008/QH12 on Value-Added Tax; June 19, 2013 Law No. 31/2013/QH13 Amending and Supplementing a Number of Articles of the Law on Value-Added Tax, and guiding documents;
Pursuant to November 14, 2008 Law No. 27/2008/QH12 on Excise Tax and guiding documents;
Pursuant to November 21, 2007 Law No. 04/2007/QH12 on Personal Income Tax; November 22, 2012 Law No. 26/2012/QH13 Amending and Supplementing a Number of Articles of the Law on Personal Income Tax, and guiding documents;
Pursuant to June 29, 2001 Law No. 29/2001/QH10 on Customs; June 14, 2005 Law No. 42/2005/QH11 Amending and Supplementing a Number of Articles of the Customs Law, and guiding documents;
Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import Duty and Export Duty, and guiding documents;
Pursuant to August 28, 2001 Ordinance No. 38/2001/PL-UBTVQH10 on Charges and Fees, and guiding documents;
Pursuant to the Government’s Decree No. 38/2013/ND-CP of April 23, 2013, on management and use of official development assistance and concessional loans provided by donors, and guiding documents;
Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the General Director of Taxation;
The Minister of Finance promulgates the Circular guiding the implementation of tax policies and incentives for programs and projects funded with official development assistance (ODA) capital and concessional loans provided by donors as follows:
Chapter I
GENERAL PROVISIONS
Article 1. Scope of regulation
1. This Circular applies to programs and projects funded with official development assistance capital (below referred to as ODA projects) or concessional loans provided by donors, which are approved by competent authorities.
2. Taxes applicable to ODA projects and projects funded with concessional loans provided by donors guided in this Circular include: export duty, import duty, excise tax, value-added tax (VAT), personal income tax (PIT), enterprise income tax (EIT), and other taxes, charges and fees.
Article 2. Subjects of application
Agencies, organizations and individuals participating in or related to the implementation of programs and projects specified in Article 1 of this Circular.
Article 3. Interpretation of terms

The terms referred to in this Circular have the same meanings as defined in Articles 3 and 4 of the Government’s Decree No. 38/2013/ND-CP of April 23, 2013, on the management and use of official development assistance capital and concessional loans provided by donors. In addition, in this Circular, the terms below are construed as follows: