THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 78/2002/QD-BTC
Hanoi, June 10, 2002
 
DECISION
PROMULGATING THE REGULATION ON PRINCIPLES AND METHODS FOR CALCULATING THE COMBINED MOTORBIKE-MANUFACTURING AND -ASSEMBLING CAPACITY
THE MINISTER OF FINANCE
Pursuant to the Government’s Decree No. 15/CP of March 2, 1993 on the tasks, powers and State management responsibilities of the ministries and ministerial-level agencies;
Pursuant to the Government’s Decree No. 178/CP of October 28, 1994 on the tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to Clause 3, Article 2 of the Prime Minister’s Decision No. 38/2002/QD-TTg of March 14, 2002 on management of the manufacture, assembly and import of motorbike components;
After consulting with ministries and branches;
At the proposal of the General Director of Tax,
DECIDES:

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Article 1.- To issue together with this Decision the Regulation on principles and methods for calculating the combined motorbike-manufacturing and -assembling capacity.
Article 2.- This Decision takes implementation effect after its signing. The General Director of Tax, the director of the Ministry’s Office and the motorbike-manufacturing and/or �assembling enterprises shall have to implement this Decision.
 
FOR THE FINANCE MINISTER
VICE MINISTER




Truong Chi Trung
 
REGULATION
ON PRINCIPLES AND METHODS FOR CALCULATING THE COMBINED MOTORBIKE-MANUFACTURING AND -ASSEMBLING CAPACITY
(Issued together with the Finance Minister’s Decision No. 78/2002/QD-BTC of June 10, 2002)
I. SUBJECTS OF APPLICATION
All enterprises which make investment in the manufacture and/or assembly of motorbikes and fully meet the criteria set for motorbike-manufacturing and/or �assembling enterprises by the Industry Ministry (excluding motorbike-manufacturing and/or �assembling foreign-invested enterprises which strictly fulfill their responsibilities and obligations prescribed in the investment licenses).
 

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