THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence Freedom Happiness
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No. 73/2003/TT-BTC
Hanoi, July 31, 2003
 
CIRCULAR
PROVIDING GUIDELINES ON REGULATIONS ON CAPITAL CONTRIBUTION AND PURCHASE OF SHARES BY FOREIGN INVESTORS IN VIETNAMESE ENTERPRISES
Implementing Decision 36/2003/QD-TTg of the Prime Minister of the Government dated 11 March 2003 issuing Regulations on Capital Contribution and Purchase of Shares by Foreign Investors in Vietnamese Enterprises (hereinafter referred to as the Regulations issued with Decision 36), the Ministry of Finance hereby provides the following guidelines on a number of financial issues:
I. GENERAL PROVISIONS
1. Applicable entities and governing scope:
1.1. This Circular shall apply to the following entities:
- Foreign investors contributing capital to and purchasing shares in Vietnamese enterprises as stipulated in article 2 of the Regulations issued with Decision 36/2003/QD-TTg dated 11 March 2003.
- Vietnamese enterprises receiving capital contribution from or selling shares to foreign investors, comprising: State owned enterprises conducting equitization, shareholding companies (including shareholding companies formed as a result of conversion of State owned enterprises as well as shareholding companies established pursuant to the Law on Enterprises), limited liability companies, partnerships, co-operative unions and co-operatives conducting business in sectors, industries and trades which the Prime Minister of the Government determines or authorizes the Minister of Planning and Investment to publish from time to time.
 

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