Resolution No. 78/NQ-CP dated November 01, 2014 of the Government on tax exemption for the Government bond in the international market in 2014

THE GOVERNMENT

Resolution No. 78/NQ-CP dated November 01, 2014 of the Government on tax exemption for the Government bond in the international market in 2014

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

Pursuant to the Decree No. 01/2011/ND-CP dated January 05, 2011 of the Government on issuance of government bond, government-guaranteed bonds and local government bonds;

Pursuant to the Decree No. 08/2012/ND-CP dated February 16, 2012 of the Government promulgating the working regulation of the Government;

At the proposal of the Ministry of Finance,

DECIDES:

Article 1. To exempt the enterprise income tax and personnel income taxes for incomes from Government bond’s interest in the international market in 2014.

Article 2. Pursuant to the Article 1 of this Resolution, the Government appoints the Ministry of Finance to list in the prospectus and the documents supplied to the investors and appoints the Ministry of Justice to insert the legal opinions on issuing international government bonds in 2014.

Article 3. Ministers, heads of ministries-level agencies, heads of government-attached agencies shall implement this Resolution.

For the Government

The Prime Minister

Nguyen Tan Dung