THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No: 20/2002/TT-BTC
Hanoi, February 28, 2002
 
CIRCULAR
GUIDING THE IMPLEMENTATION OF THE GOVERNMENT�S DECREE No. 71/2001/ND-CP OF OCTOBER 5, 2001 ON PREFERENCES FOR INVESTMENT IN THE CONSTRUCTION OF DWELLING HOUSES FOR SALE OR LEASE
Pursuant to the Government’s Decree No. 71/2001/ND-CP of October 5, 2001 on preferences for investment in the construction of dwelling houses for sale or lease;
Pursuant to the Government’s Decree No. 178/CP of October 28, 1994 defining the tasks, powers and organizational apparatus of the Ministry of Finance;
The Ministry of Finance hereby guides the realization of preferences regarding land use levy, land rent, land use tax (land tax) and enterprise income tax for preferential investment projects on construction of dwelling houses for sale or lease, as follows:
 
A. SUBJECTS OF APPLICATION
I. Enterprises of all economic sectors, which are investors of investment projects on construction of dwelling houses for sale or lease as prescribed in Article 2 of the Government’s Decree No. 71/2001/ND-CP, and entitled to the preferences, include:
1. Domestic enterprises:
- State enterprises founded and operating under the State Enterprises Law;
- Enterprises founded and operating under the Enterprise Law;
- Enterprises of political organizations, socio-political organizations and professional associations; security and defense enterprises founded and operating according to law provisions;
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