Để sử dụng toàn bộ tiện ích nâng cao của Hệ Thống Pháp Luật vui lòng lựa chọn và đăng ký gói cước.
Nếu bạn là thành viên. Vui lòng ĐĂNG NHẬP để tiếp tục.
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No.135/2008/TT-BTC | Hanoi, December 31, 2008 |
Pursuant to the Government's Decree No. 69/2008/ND-CP of May 30, 2008, on incentive policies for the socialization of educational, vocational training, healthcare, cultural, sports and environmental activities;
Pursuant to the Prime Minister's Decision No. 1466/QD-TTg of October 10, 2008, promulgating the list of types, sizes and criteria for establishments engaged in the socialization of education-training, vocational training, healthcare, cultural, sports and environmental activities.
The Ministry of Finance guides the implementation as follows:
1. Scope of regulation:
Domains encouraged for socialization include education-training, vocational training; healthcare; culture; physical training and sports; and the environment.
2. Subjects of application:
a/ Non-state establishments licensed by competent agencies to operate in the domains encouraged for socialization, comprising:
...
...
...
- Non-state establishments set up and operating under the Government's Decree No. 53/2006/ND-CP of May 25, 2006, on incentive policies for the development of non-state service providers; and the Government's Decree No. 73/1999/ND-CP of August 19, 1999, on incentive policies for the socialization of educational, healthcare, cultural and sports activities.
b/ Organizations and individuals operating under the Enterprise Law that have investment projects, or enter into joint ventures or partnerships to set up financially independent establishments operating in the domains encouraged for socialization and meet operation conditions prescribed by competent state agencies.
c/ State non-business establishments contributing or raising capital, or entering into joint ventures or partnerships according to law, to set up financially independent establishments or enterprises operating in the domains encouraged for socialization under decisions of competent state agencies.
(Below referred to as establishments for short)
3. The Prime Minister shall, on a case-by-case basis, decide on the application of incentive policies under Decree No. 69/2008/ND-CP to foreign-in vested projects operating in the domains encouraged for socialization at the proposal of the Ministry of Planning and Investment and concerned line ministries.
Establishments operating in the domains of education-training, vocational training; healthcare; culture; physical training and sports; and environment that satisfy the types, sizes and criteria specified on the list promulgated together with the Prime Minister's Decision No. 1466/QD-TTg of October 10, 2008, may enjoy incentive policies under Decree No. 69/2008/ND-CP.
1. Licensed establishments must conform with planning and satisfy prescribed conditions for enjoying incentive policies under Section II of tills Circular.
...
...
...
3. The State shall allot or lease land readied for construction to establishments in accordance with land use master plans and plans; and financially support ground clearance and compensation for investment projects in the domains encouraged for socialization that have themselves completed this work from the effective date of Decree No. 69/2008/ND-CP.
4. The State and society respect and equally treat establishments in their operation as well as their products and services like state establishments. Establishments may provide public services funded or ordered by the State: and bid for domestic-or foreign-funded contracts and projects according to their law-prescribed functions and tasks.
5. Establishments may enter into joint ventures or partnerships with domestic and foreign organizations according to law to raise capital and attract human resources and technologies for product and service quality improvement.
6. Assets of establishments include personal and collective assets, assets contributed by state non-business establishments and assets formed in the course of operation, of which assets as donations, gifts or non-refundable aid granted to establishments during their operation may not be divided among individuals and must only be used in the common interests of the establishments and community.
7. When establishments terminate operation or are dissolved, the order of and procedures for dissolution, asset disposal and financial settlement comply with the law on enterprise dissolution.
1. Establishments are prioritized to rent houses and infrastructure to provide services in the domains encouraged for socialization in line with master plans and plans of localities and the State.
a/ Based on their existing housing and infrastructure funds, provincial-level People's Committees shall create conditions for and encourage concerned agencies to build or upgrade state-managed houses and infrastructure facilities for long-term lease to establishments at preferential rent rates.
b/ Based on local socio-economic development master plans and plans, provincial-level People's Committees shall consider and decide on building housing and infrastructure for long-term lease to establishments at preferential rent rates.
...
...
...
The most preferential rent rate does not include land rents, ground clearance compensations (if any) and profits earned by housing and infrastructure operators according to approved projects. The unit rent rate of houses and infrastructure applicable to establishments shall be set by provincial-level People's Committees suitable to local realities, specifically:
a/ Rents of existing houses and infrastructure shall be determined based on asset reevaluation under current regulations on asset management.
b/ Rents of new houses and infrastructure shall be determined based on construction prices (inclusive of taxes on constructors), excluding land rents, ground clearance compensations and profits earned by housing and infrastructure operators.
Provincial-level People's Committees shall, based on local conditions and budgets, promulgate regulations on partial or full support of interests for competent agencies, units and organizations that lease houses and infrastructure to establishments. The interest rate is equal to one-year lending interest rate set by local branches of the Bank for Investment and Development of Vietnam and the value of repair or building for lease to establishments.
Provincial-level People's Committees shall decide on the basis for interest support for agencies, units and organizations competent to deal in housing and infrastructure.
3. Dossiers of and procedures for enjoying preferential rents of state-owned houses and infrastructure comply with the guidance of provincial-level People's Committees.
4. Provincial-level People's Committees shall ensure convenient administrative procedures, construction licensing and other relevant procedures for establishments to build or repair material foundations according to planning.
5. When establishments build housing or material foundations in the locations of projects or new urban centers where infrastructure has been built and have to pay infrastructure construction costs, provincial-level People's Committees shall, based on local budgets, prescribe partial support of infrastructure construction costs for these establishments.
Dossiers of and procedures for provision of support of infrastructure construction costs for establishments comply with the guidance of provincial-level People's Committees.
...
...
...
1. Provincial-level People's Committees shall consider and decide to allocate or lease land with clear grounds to establishments to build works in the domains encouraged for socialization in the following forms: land allocation free of land use levy; rent-exempt land lease; and land use levy-exempt allocation of land subject to land use levy in the duration of land allocation or lease under law.
For urban and residential land, provincial-level People's Committees shall, depending on local realities and budgets, prescribe specific regimes on land allocation with land use levy collection and rent-based land lease to establishments; and prescribe regimes on exemption from and reduction of land use levy and rents according to law.
When an investor of a project in the domains encouraged for socialization has advanced funds to pay compensations and support resettlement under a scheme already approved by a competent authority (from the effective date of Decree No. 69/2008/ND-CP), the investor may receive refunds from the state budget for the land areas used for activities encouraged for socialization. Provincial-level People's Committees shall specify and publicize procedures and times for refunding compensations and resettlement supports to investors of projects in the domains encouraged for socialization.
2. When an establishment wishes to receive land with land use levy payment or lease land with lump-sum rent payment for the whole lifetime of an investment project (without reduction of or exemption from land use levy), a provincial-level People's Committee shall consider and decide according to its competence or submit to a competent authority for decision on the land allocation or lease to the investor under current regulations on land use levy payment or lump-sum rent payment.
In this case, the establishment may have its advanced amounts for land compensation and support (if any) deducted from the payable land use levy or rents; account the value of its land use rights and land lease rights into the investment project's assets and have the same rights and obligations as an economic organization which is allocated land by the Slate with land use levy payment or lump-sum rent payment according to the current land law.
3. A public or semi-public establishment which is transformed into an establishment and meets the conditions for enjoying incentive policies under Section II of this Circular may continue using, under the decision of a provincial-level People's Committee, the existing land areas by mode of land use levy-free allocation of land, or land use levy-exempt allocation of land subject to land use levy or land lease under Points 1 and 2, Section V of this Circular.
The order of and procedures for land allocation, land lease and grant of land use right certificates comply with the current land law. Establishments shall return unused or improperly used land to the State.
4. Establishments shall use land for proper purposes according to planning; when using land improperly, they are subject to land recovery under the land law and shall simultaneously remit into the state budget all exempted land rent amounts for the period of improper use at the price at time of land recovery as well as amounts it has received as incentives under Decree No. 69/2008/ND-CP.
5. Establishments that are allocated land free of land use levy or exempt from land use levy or are leased land with land rent exemption shall exercise rights and perform obligations under the Land Law; and may neither account the value of rights over land in use into the investment project's asset nor mortgage land for loans.
...
...
...
VI. ENTERPRISE INCOME TAX UNDER ARTICLE 8 OF DECREE NO. 69/2008/ND-CP IS GUIDED AS FOLLOWS:
1. An establishment generating incomes from activities in the domains encouraged for socialization is entitled to a 10% enterprise income tax rate for the whole operation period.
2. An establishment engaged in different business activities shall separately account incomes from activities in the domains encouraged for socialization to enjoy the enterprise income tax rate under Point 1 of this Section. An establishment earning incomes from activities other than those in the domains specified in Point 1, Section I of this Circular shall pay taxes under law. Methods of calculating enterprise income tax comply with the Law on Enterprise Income Tax and its guiding documents.
3. Establishments shall declare and pay taxes under the tax law and issue invoices for incomes from activities in the domains encouraged for socialization according to the law on invoice management and use. Violations are sanctioned under the current tax law.
4. Establishments set up on or after the effective date of Decree No. 69/2008/ND-CP are exempt from enterprise income tax for 4 years counting front the time of generating taxable incomes and entitlled to a 50% reduction of enterprise income tax for subsequent 5 years. Establishments set up on or after the effective date of Decree No. 69/2008/ND-CP in areas entitled to investment incentives specified in Appendix II to the Government's Decree No. 108/2006/ND-CP of September 22, 2006, and establishments set up in areas on the list of areas entitled to enterprise income tax incentives, promulgated together with the Government's Decree No. 124/2008/ND-CP of December 11, 2008, detailing and guiding a number of articles of the Law on Enterprise Income Tax, are entitled to a 10% enterprise income tax rate for the whole operation period, exemption from enterprise income tax for 4 years counting from the time of generating taxable incomes, and a 50% reduction of payable taxes for subsequent 9 years.
5. Establishments set up before the effective date of Decree No. 69/2008/ND-CP are entitled to enterprise income tax incentives for the remaining time counting from tax year 2008 as follows:
+ If the period of enjoying enterprise income tax incentives under previous regulations has not expired, the remaining period for receiving tax incentives is the number of years entitled to tax exemption and reduction under this Circular subtracted by (-) the number of years of having enjoyed tax exemption and reduction under previous legal documents as follows:
- By the end of the 2007 tax period, if establishments are enjoying the tax exemption, they may enjoy tax exemption for a number of years equal to the number of years entitled to tax exemption under this Circular subtracted by the number of years of having enjoyed tax exemption by the end of the 2007 tax period and. at the same time, enjoy the tax reduction period under this Circular.
- By the end of the 2007 tax period, if their tax exemption period expires, establishments may enjoy the tax reduction period under this Circular.
...
...
...
+ By the end of the 2007 tax period, if their tax exemption and reduction period expires, establishments are not entitled to tax reduction and exemption under this Circular.
6. The tax exemption and reduction periods defined in Clause 4 of this Section is counted consecutively from the first year of generating taxable incomes from activities in the domains encouraged for socialization entitled to tax incentives. When an establishment has no taxable incomes in three years counting from the first year of having turnover from the investment project, the tax exemption and reduction period shall lie counted from the fourth year.
The point of time for tax exemption and reduction for establishments set up prior to January 1, 2009, is determined as follows:
- By the end of the 2008 tax period, if establishments has no turnover, their tax exemption and reduction periods are counted from the first year of generating taxable incomes: if they have no taxable incomes in three years counting from the first year of generating turnover, the tax exemption and reduction period is counted Iron' the fourth year;
- By the end of the 2008 tax period, if establishments have had turnover for less than 3 years, the tax exemption and reduction period is counted from the first year of generating taxable incomes; when they have no taxable incomes in three years counting form the first year of generating turnover, the tax exemption and reduction period is counted from the fourth year.
- By the end of 2008 tax period, if establishments have had turnover for 3 or more years, the tax exemption and reduction period is counted from the 2009 tax year.
VII. CREDIT INCENTIVES UNDER ARTICLE 9 OF DECREE NO. 69/2008/ND-CP ARE GUIDED AS FOLLOWS:
Establishments specified in Sections I and II of this Circular may get investment credit loans or receive post-investment support according to the State's investment credit regulations (the Government's Decree No. 151/2006/ND-CP of December 20, 2006. on the State's investment credit and export credit, the Government's Decree No. 106/2008/ND-CP of September 19. 2008, amending and supplementing a number of articles of Decree No. 151/2006/ND-CP, and the Finance Ministry's guiding documents).
VIII. CAPITAL RAISING POLICIES UNDER ARTICLE 10 OF DECREE NO. 69/2008/ND-CPARE GUIDED AS FOLLOWS:
...
...
...
a/ Establishments may raise capital in the form of share, capital contributions from emplyees and other lawful channels through cooperation and association with enterprises, economic and financial institutions, and domestic and overseas individuals for building material foundations. Dividend payments and profits divided among shareholders or parties to joint ventures or partnerships shall be taken from after-tax profits of establishments.
b/ Establishments shall reach agreement with capital contributors on loan interest rates, profits shared among shareholders or parties to joint ventures or partnerships under law, which must be specified in capital raising agreements or contracts.
2. Raised capital use and repayment responsibilities:
Capital raising must take into account economic efficiency. Raised capital must be used for the purposes as committed with contributors. Raised capital must be strictly managed and efficiently invested. Establishments shall pay principals and interests as committed.
Chairmen of boards of directors (or school councils) or heads (of establishments without a board of directors) shall approve capital raising schemes. Chairmen of boards of directors (or school councils) or heads of establishments shall take responsibility under law for inefficient capital raising schemes causing business or asset loss.
1. For public or semi-public establishments transformed into non-state establishments (or enterprises) under decisions of competent authorities, assets on land shall be handled as follows:
a/ When a public or semi-public establishment is transformed into a non-state establishment (or enterprise) under the decision of a competent agency, such establishment shall inventory all assets, reevaluate assets under law at the time of inventory; work out an asset handling scheme and submit it to its superior management agency for review and report to the Ministry of Finance (for assets managed by a central agency), or a provincial-level People's Committee (for assets managed by a local agency).
An asset handling scheme must fully indicate the quantity and value of existing assets; needs for asset use; and the quantity of assets sold to non-state establishments (or enterprises); assets leased to non-state establishments (or enterprises); and assets transferred or returned to the State.
...
...
...
- For new assets, which have been purchased, built or installed and put into use for less than one year (12 months) by the date an establishment is approved to be transformed into a non-state one, the asset value shall be determined based on the actual purchase price indicated in the invoice approved by a competent authority for payment, or the installation or construction price according to the approved final settlement of works, or completed work items (for works under construction).
- For long used assets, which have been purchased or installed and put into use for one year (12 months) or more by the date an establishment is approved to be transformed into a non-state one, the asset value shall be revaluated according to the price at the time the reevaluation decision is issued; the asset value shall be determined based on the remaining quality of each asset and the actual unit price for a new one at the time and place of valuation.
Residual value of each asset (VND)
=
Percentage of remaining quality of each type of asset
x
Purchase or construction price of each asset at the time of reevaluation (VND)
+ The percentage of remaining quality of each asset shall be determined based on the asset, its life and the duration of use. For houses and architectural objects, Part II of August 18, 1994 Joint Circular No. 13/LB-TT of the Ministry of Construction, the Ministry of Finance and the Government Pricing Committee, applies.
+ The asset purchase price means the market price of asset of the same or similar type at the time of valuation.
...
...
...
Construction price of a new house or work
=
Unit price of 1 m2 of new construction
x
Construction area of the house or work
The unit price of 1 nr of new construction complies with the standard table of construction unit prices for approval of final settlement of similar works of the same type at the lime and place of valuation under the guidance of construction management agencies.
- The total residual value of all assets under reevaluation means the total of residual value of these assets.
2. State-invested assets sold to non-state establishments (or enterprises) under decisions of competent agencies shall be handled as follows:
a/ Based on results of asset reevaluation conducted by institutions competent to valuate state assets and reports of superior management agencies (if any), ministers, heads of central agencies or mass organizations shall decide on sale of state assets to non-state establishments after receiving written opinions from the Ministry of Finance (for assets managed by central agencies). Presidents of provincial-level People's Committees shall decide on sale of state assets to non-state establishments at the proposal of directors of provincial-level Finance Services (for assets managed by local agencies).
...
...
...
- Setting up of state asset sale councils:
Ministers, heads of central agencies or mass organizations or presidents of provincial-level People's Committees shall decide to set up councils for sale and liquidation of state assets to non-state establishments. Heads of superior management agencies shall act as chairmen of the councils which comprise:
+ Representatives of provincial-level Finance Services (for assets managed by local agencies).
+ Heads and representatives of accounting-finance sections of asset-managing agencies.
+ Representatives of sections directly managing assets.
+ Specialists knowledgeable about technical properties and specifications of assets on sale.
- Sale of state assets to non-state establishments.
After selling slate assets to non-state establishments (or enterprises), asset-managing agencies and superior management agencies may record the reduction of assets and asset values according to the quantity and value accounted in accounting books at the time of sale or liquidation of assets.
c/ All asset sales, after deducting expenses for sale undercurrent financial spending regimes, shall be handled under law.
...
...
...
- All state assets leased to non-state establishments (or enterprises) shall be managed under state asset management regimes. State-managed assets for lease to non-state establishments shall be transferred to state organizations competent to lease state assets, or finance agencies of the same level (if there is no state asset lease institution) for management and lease to non-state establishments.
- Non-state establishments (or enterprises) shall conclude state asset lease contracts with state organizations competent to lease state assets, or finance agencies of the same level (if there is no state asset lease institution). Annual rent payments shall be made according to contracts and collected rents shall be handled under law.
- Asset rents shall be set based on the value determined by competent state asset valuation institutions at the time of transfer and the remaining life time of each type of asset and shall be decided by provincial-level People's Committees (for assets managed by local agencies); or by the Ministry of Finance (for assets managed by units under ministries or central branches) at the proposal of asset-managing ministries or branches.
When the lease duration under lease contracts expires and the non-state establishment no longer wishes to renew such lease, or when the lease duration remains valid but the lessee uses assets improperly such as release without obtaining approval of the lessor, the lessor of state assets may recover the assets without paying compensation. While in use, if assets are irreparably broken, or their life time expires, non-state establishments (or enterprises) shall make a written request to the asset-managing agencies for sale or liquidation under current regulations.
4. The order of and procedures for the transformation of public or semi-public establishments into non-state establishments (or enterprises) in each domain comply with the guidance of line ministries.
X. SOURCES OF INCOME UNDER ARTICLE 14 OF DECREE NO. 69/2008/ND-CP ARC GUIDED AS FOLLOWS:
1. Based on incomes specified in Decree No. 69/2008/ND-CP. establishments shall take the initiative in managing and using their incomes, ensuring the implementation of incentive policies for beneficiaries according to state regulations.
2. Non-state establishments shall closely monitor and record in accounting books according to law charges and fees collected from the provision of other services and goods, profits from investment in joint ventures and partnerships; and bank deposit interests and bond yields.
3. Establishments may decide on fee rates and shall publicize them on the principle of fully covering necessary expenses for their operation and accumulating capital for development investment.
...
...
...
- Funds to perform orders placed by the State.
- Funds to support scientific and technological research projects.
- Funds to implement national target programs.
- Funds to implement employee training programs.
- Financial aid and interest rate supports.
- Other funds.
5. Incomes from financial aid, donations and gifts shall be recorded and publicized according to the operation charters of establishments.
1. On the basis of annual results of financial activities, incomes earned by establishments after payment of expenses, loan interests and taxes according to law may be used to set up funds and divided among shareholders.
...
...
...
3. Boards of directors (or school councils) or heads (if no board of directors exists) of establishments shall decide on the setting up of funds, the level of income payment to workers and profit division among shareholders according to their operation charters.
1. An establishment shall register with a tax office upon operation. It shall submit annual and quarterly reports on professional operations to line management agencies (licensing agencies) and reports on financial activities to line management agencies and finance agencies of the same level.
2. An establishment shall comply with its operation charter and meet prescribed requirements on professional operations, human resources and material foundations in order to supply quality products and services for the society.
3. Annually, an establishment shall publicize its operations and financial activities. The board of directors (or school council) or the head (if no board of directors exists) of the establishment shall observe its operation charter's provisions on transparency, especially for the following contents:
- Charge and fee rates.
- Level of supports and state budget funds provided to the establishment.
- The establishment's contributions to the state budget.
4. An establishment set up by an organization or individual shall register its professional operations with a local competent state management agency, operate under law, and register operation with a tax office for preferential treatment or enterprise income tax calculation.
...
...
...
1. Ministries and branches shall collaborate with the Ministry of Natural Resources and Environment, concerned ministries and provincial-level People's Committees in formulating land use master plans and plans for branches, domains and geographic areas. Provincial-level People's Committees shall formulate land use master plans and manage land use master plans and plans in accordance with the current land law; and publicize master plans on land use for the domains encouraged for socialization before December 31, 2008.
2. Ministries, branches and provincial-level People's Committees shall direct professional state management agencies of each domain to assign staff to monitor and manage establishments in order to assist ministers and provincial-level People's Committee presidents in performing the state management of establishments.
Professional state management agencies of each domain shall submit quarterly and annual reports on the operation of establishments to provincial-level People's Committee presidents and line ministries and branches.
Every January, provincial-level People's Committees shall submit reports on their implementation of incentive policies for each domain encouraged for socialization to line ministries for sum-up. Every February, line ministries shall submit reports on each domain encouraged for socialization under their management and the entire branch's activities in the domains encouraged for socialization to the Ministry of Finance for sum-up and report to the Prime Minister.
Line management agencies of establishments shall submit and send sum-up reports on the operation of establishments to the General Statistics Office (for establishments set up by the central government) and provincial-level Statistics Offices (for establishments set up by localities).
3. Central and local state management agencies shall collaborate with concerned agencies in inspecting and examining product and service quality and handling violations of operating establishments.
4. Seriously violating establishments are subject to termination of operation. The authority licensing such establishments shall decide to terminate their operation.
Agencies terminating the operation of, or dissolving, establishments shall take responsibility before law for their decisions.
...
...
...
a/ Formulate plans on training and use of human resources to meet the demand for socialization.
b/ Assign local land fund developers or local state units to clear grounds before allocating or leasing land according to planning to establishments.
Land fund developers or state units assigned for this task in provinces or centrally run cities shall pay compensations and resettlement supports for the land fund to be used for activities in the domains encouraged for socialization. The state budget shall fund compensation and resettlement support for land used for activities in the domains encouraged for socialization.
The central budget will support targeted funds for difficulty-hit localities that need additional central budget allocations for compensation, ground clearance and resettlement support for the land fund used for activities in the domains encouraged for socialization. The support level is 70% for mountainous provinces or 50% for others. Provincial-level People's Committees shall report to provincial-level People's Councils for decision to use revenues from land use levy, lottery sales and local budgets for paying the remaining costs.
On the basis of documents guiding the formulation of socio-economic development, annual state budget estimates and local situations, provincial-level People's Committees shall annually approve plans on compensation, ground clearance and resettlement support for the land fund used for activities in the domains encouraged for socialization, which must estimate the total implementation cost and central budget supports. These plans shall be submitted to the Ministry of Finance and the Ministry of Planning and Investment for report to the Prime Minister and subsequent submission to the National Assembly for consideration and decision on the scheme on annual central budget estimate allocation.
Provinces and centrally run cities that can remit some revenues to the central budget may proactively allocate their local budgets to pay compensations and resettlement supports for the land fund used for activities in the domains encouraged for socialization.
c/ Direct and assign concerned agencies to hold biddings of projects for establishments under the guidance of the Ministry of Planning and Investment.
d/ Publicize the order of and procedures for allocating and leasing land to establishments.
dd/ Set aside land for activities in the domains encouraged for socialization, when formulating or adjusting their local land use master plans and plans; and set aside land according to planning for the construction and development of establishments, when formulating and approving master plans on development of new urban centers and industrial parks.
...
...
...
g/ Pursuant to this Circular and guiding documents of line ministries under Clause 10. Article 17 of Decree No. 69/2008/ND-CP. promulgate specific incentive policies on land allocation and lease and financial support levels for infrastructure, investment of projects in the domains encouraged for socialization suitable to the size, operation and type of establishments and meeting development requirements for each domain in the localities; and include into annual local budget estimates funds for the implementation of these incentive polices and support of establishments.
- Provincial-level People's Committees shall consult provincial-level Peoples Councils before promulgating policies on incentives under Sections IV, V and VII of this Circular.
h/ Direct local tax offices in granting tax identification numbers to establishments and reporting on enterprise income tax incentives for establishments under Decree No. 69/2008/ND-CP according to regulations.
XIV. ORGANIZATION OF IMPLEMENTATION:
1. This Circular takes effect 15 days after its publication in "CONG BAO." All previous provisions on incentive policies for the socialization of education-training, vocational training; health; cultural; physical training-sports; and environment activities which are contrary to this Circular are annulled.
2. Non-state establishments operating the domains specified in Point 1. Section I of this Circular and established under the Government's Decrees No. 73/1999/ND-CP of August 19, 1999; and No. 53/2006/ND-CP of May 25, 2006, which satisfy the conditions for enjoying incentive policies for socialization development under this Circular shall register with licensing agencies and tax offices to enjoy incentive policies under this Circular.
Non-state establishments operating the domains specified in Point 1, Section I of this Circular and established under the Government's Decrees No. 73/1999/ND-CP of August 19, 1999; and No. 53/2006/ND-CP of May 25, 2006, which fail to satisfy the conditions for enjoying incentive policies for socialization promotion under this Circular, will no longer enjoy incentive policies on socialization from the effective date of this Circular.
Organizations and individuals established and operating under the Enterprise Law that are having independently operating projects in the domains encouraged for socialization prescribed in the Prime Minister's list shall register with competent state agencies and tax offices to enjoy incentive policies under this Circular.
3. In the course of implementation, ministries, branches and provincial-level People's Committees should promptly report arising problems to the Ministry of Finance for timely settlement.
...
...
...
FOR THE MINISTER OF FINANCE
VICE MINISTER
Pham Sy Danh
- 1Circular No. 156/2014/TT-BTC dated October 23, 2014, amending Circular No. 135/2008/TT-BTC guiding the implementation Decree No. 69/2008/ND-CP on incentive policies for the socialization of educational, vocational training, healthcare, cultural, sports and environmental activities
- 2Circular No. 156/2014/TT-BTC dated October 23, 2014, amending Circular No. 135/2008/TT-BTC guiding the implementation Decree No. 69/2008/ND-CP on incentive policies for the socialization of educational, vocational training, healthcare, cultural, sports and environmental activities
- 1Decree No. 124/2008/ND-CP of December 11, 2008, detailing and guiding the implementation of a number of articles of the Law on Enterprise Income Tax.
- 2Decree No. 106/2008/ND-CP of September 19, 2008, amending, supplementing a number of articles of Decree No.151/2006/ND-CP dated December 20, 2006 of the Government on investment credit and export credit of the state
- 3Decree No. 69/2008/ND-CP of May 30, 2008, on incentive policiesfor the socialization of educational, vocational, healthcare, cultural, sports and environmental activities
- 4Decree of Government No. 151/2006/ND-CP of December 20, 2006 on The State''s Investment Credit and Export Credit
- 5Decree of Government No.108/2006/ND-CP of September 22, 2006 detailing and guiding the implementation of a number of articles of The Investment Law
- 6Decree of Government No. 53/2006/ND-CP of May 25, 2006 on policies to encourage the development of non-public service establishments
- 7Law no. 60/2005/QH11 of November 29, 2005 on enterprises
- 8Decree No. 73/1999/ND-CP of August 19, 1999, on the policy of encouraging socialization of the activities in education, healthcare, culture and sport
Circular No. 135/2008/TT-BTC of December 31, 2008, guiding the Government''s Decree No. 69/2008/ND-CP of May 30, 2008, on incentive policies for the socialization of educational, vocational training, healthcare, cultural, sports and environmental activities
- Số hiệu: 135/2008/TT-BTC
- Loại văn bản: Thông tư
- Ngày ban hành: 31/12/2008
- Nơi ban hành: Bộ Tài chính
- Người ký: Phạm Sỹ Danh
- Ngày công báo: Đang cập nhật
- Số công báo: Đang cập nhật
- Ngày hiệu lực: Kiểm tra
- Tình trạng hiệu lực: Kiểm tra