Công văn 14389/TC/TCT của Bộ Tài chính về việc thực hiện hưởng ưu đãi đầu tư đối với cao su

In furtherance of the Prime Minister’s directing opinions in Official Letter No. 5905/VPCP-NN of October 28, 2004, on investment preferences for the Vietnam Rubber Corporation. The Ministry of Finance hereby provides the following detailed guidance:

Rubber companies, which do not have investment projects on rubber tree plantations approved by competent authorities after January 1, 1999 (the effective date of the amended Law on Domestic Investment Promotion), shall not claim exemption from or reduction of agricultural land-use tax under the Law on Domestic Investment Promotion but enjoy exemption from agricultural land-use tax under the current Law on Agricultural Land-Use Tax. Projects on rubber tree plantations approved before January 1, 1999 and satisfying all conditions provided for in Articles 15, 16 and 18 of the Government’s Decree No. 51/1999/ND-CP of July 8, 1999, detailing the implementation of the amended Law on Domestic Investment Promotion shall be eligible for investment preferences under this Law. Land used for agricultural production shall be exempt from agricultural-land use tax for the 2003-2010 period according to the National Assembly’s Resolution No. 15/2003/QH11 of June 17, 2003, and the guidance in the Finance Ministry’s Circular No. 112/2003/TT-BTC of November 19, 2003.

Projects on renovation of rubber tree plantations under exploitation approved by competent authorities shall be eligible for investment preferences on a yearly basis correspondingly to the amounts of increased investment capital and the benefits brought about by such investment.

The Ministry of Finance hereby notifies the aforesaid guidance to the Vietnam Rubber Corporation for guiding its attached units; and to Tax Departments of provinces and centrally-run cities where rubber companies are located for ensuring investment preferences in strict accordance with the aforesaid regulations. Any arising problems should be reported to the Ministry of Finance (the General Department of Taxation) for uniform settlement.

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