Decision No. 78/2002/QD-BTC dated June 10, 2002 of the Ministry of Finance promulgating the regulation on principles and methods for calculating the combined motorbike manufacturing and assembling capacity
THE MINISTRY OF FINANCE
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
Hanoi, June 10, 2002
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,
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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
Truong Chi Trung
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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