THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No: 42/2003/TT-BTC
Hanoi, May 7, 2003
 CIRCULAR
75/2002/ND-CP OF AUGUST 30, 2002 ON ADJUSTING LICENSE TAX LEVELS
In furtherance of the Governments Decree No. 75/2002/ND-CP of August 30, 2002 on adjusting the license tax levels and the Government Offices Official Dispatch No. 492/VPCP-KTTH of January 29, 2003 notifying the Prime Ministers directing opinions on license tax, the Ministry of Finance hereby guides the amendments and supplements to Circular No. 96/2002/TT-BTC of October 24, 2002 guiding the implementation of the Governments Decree No. 75/2002/ND-CP of August 30, 2002 on adjusting license tax levels and Circular No. 113/2002/TT-BTC of December 16, 2002 guiding the supplements to the Finance Ministrys Circular No. 96/2002/TT-BTC of October 24, 2002, as follows:
1. To replace Point 1, Section I of Circular No. 96/2002/TT-BTC and Circular No. 113/2002/TT-BTC of December 16, 2002 as follows:
"Economic organizations include:
- State enterprises, joint-stock companies, limited liability companies, private enterprises, enterprises operating under the Law on Foreign Investment in Vietnam, foreign organizations and individuals doing business in Vietnam not under the Law on Foreign Investment in Vietnam, economic establishments of political organizations, socio-political organizations, social organizations, socio-professional organizations, peoples armed forces, other organizations or non-business organizations and other independent cost-accounting business organizations;