Decree No. 95/2002/ND-CP dated November 11, 2002 of the Government amending and supplementing Clause 3, Article 1 of the Government’s Decree No. 76/2002/ND-CP dated September 13, 2002 which amends and supplements a number of articles...

DECREE

AMENDING AND SUPPLEMENTING CLAUSE 3, ARTICLE 1 OF THE GOVERNMENT’S DECREE No. 76/2002/ND-CP OF SEPTEMBER 13, 2002 WHICH AMENDS AND SUPPLEMENTS A NUMBER OF ARTICLES OF THE GOVERNMENT’S DECREE No. 79/2002/ND-CP OF DECEMBER 29, 2000 DETAILING THE IMPLEMENTATION OF THE VALUE ADDED TAX (VAT) LAW

THE GOVERNMENT

Pursuant to the Law on Organization of the Government of December 25, 2001;

Pursuant to the Value Added Tax (VAT) Law No. 02/1997/QH9 of May 10, 1997;

Pursuant to Point 1, Section II of Resolution No. 50/2001/QH10 of November 29, 2001 of the X^th National Assembly, the 10th session, on the 2002 State budget estimates;

At the proposal of the Minister of Finance,

DECREES:

Article 1.- To amend and supplement Clause 3, Article 1 of the Government’s Decree No. 76/2002/ND-CP of September 13, 2002 amending and supplementing a number of articles of the Government’s Decree No. 79/2000/ND-CP of December 29, 2000 which details the implementation of the VAT Law as follows:

"3. To amend Point d, Clause 1 of Article 9 on the deduction of input VAT as follows: