THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No. 95/2004/TT-BTC
Hanoi, October 11, 2004
CIRCULAR
GUIDING A NUMBER OF POLICIES ON FINANCIAL SUPPORT AND TAX PREFERENCES FOR DEVELOPMENT OF RAW-MATERIAL AREAS AS WELL AS AGRICULTURAL-FOREST-FISHERY PRODUCT PROCESSING AND SALT MAKING INDUSTRIES
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003 on the tasks, powers and organizational apparatus of the Ministry of Finance;
In furtherance of the Prime Minister’s Directive No. 24/2003/CT-TTg of October 8, 2003 on development of agricultural-forestry-fishery product processing industries, the Finance Ministry hereby guides a number of policies on financial support and tax preferences for development of raw-material areas as well as agricultural-forestry-fishery product processing and salt making industries as follows:
I. GENERAL PROVISIONS
1. Subject to the application of this Circular are  organizations and individuals of all economic sectors (both domestic and foreign) that fully meet the conditions on capital, professional capabilities, and have investment projects on development of raw-material areas as well as agricultural-forest-fishery product processing and salt making industries under the plannings on investment projects approved by competent authorities as prescribed in the Government’s Decree No. 52/1999/ND-CP of July 8, 1999 and Decree No. 07/2003/ND-CP of November 30, 2003 amending and supplementing a number of articles of the Investment and Construction Management Regulation, promulgated together with the Government’s Decree No. 52/1999/ND-CP of July 8, 1999 and Decree No. 12/2000/ND-CP of May 5, 2000.