| THE MINISTRY OF FINANCE ----------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness -------------- |
| No. 92/2004/TT-BTC | Hanoi, September 16, 2004 |
CIRCULAR
GUIDING THE APPLICATION OF TAX PREFERENCES TO EXPANDED UONG BI POWER PLANT PROJECT AND CA MAU POWER PLANT PROJECT
Pursuant to the current Tax Laws and Ordinances and their guiding documents;
Pursuant to the Prime Minister's Decision No. 358/QD-TTg of April 13, 2004 on the experimental application of a number of tax policies to expanded Uong Bi power plant project and Ca Mau power plant project;
The Finance Ministry hereby guides the application of the tax preferences to expanded Uong Bi power plant project and Ca Mau power plant project as follows:
I. SUBJECTS OF APPLICATION
Vietnam Machine Assembly Corporation (the main contractor performing the EPC contract and hereinafter referred to as LILAMA), its member units (hereinafter referred to as the member units for short), domestic and foreign sub-contractors (including contractors for construction, manufacture, installation and supply of machinery, equipment and/or goods, which sign contracts directly with LILAMA, and are hereinafter referred to as the sub-contractors for short) which take part in the implementation of expanded Uong Bi power plant project and Ca Mau power plant project (hereinafter referred to as the projects for short) shall be eligible for the application of the tax preferences under the guidance in this Circular.
