THE
GOVERNMENT
-------
|
SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------
|
No:
29-CP
|
Hanoi,
May 12, 1995
|
DECREE
STIPULATING DETAILED PROVISIONS FOR IMPLEMENTATION OF THE
LAW ON PROMOTION OF DOMESTIC INVESTMENT
THE GOVERNMENT
Pursuant to the Law on
Organization of the Government on the 30th of September 1992;
Proceeding from the Law on Promotion of Domestic Investment on the 22nd of June
1994;
At the proposal of the Minister-Chairman of the State Planning Committee,
DECREES:
Chapter I
GENERAL PROVISIONS
Article 1.-
The objects of the Law on Promotion of Domestic Investment include:
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
a) State-owned enterprises.
b) Enterprises of the political
and social organizations.
c) Cooperatives.
d) Limited liability companies.
e) Joint-stock companies.
f) Private enterprises.
2. The business units operating
under Decree No.66-HDBT on the 2nd of March 1992 of the Council of Ministers.
3. Organizations and individuals
that buy stocks or invest capital in enterprises.
4. Enterprises which are direct
investments in Vietnam by Vietnamese who reside overseas.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
Article 2.-
The Vietnamese who reside overseas (hereafter referred to as overseas
Vietnamese) include people who bear Vietnamese citizenship and reside overseas,
and people who are of Vietnamese descent but have a foreign nationality.
Overseas Vietnamese who make
direct investment in Vietnam are entitled to being subject to either the Law on
Foreign Investment or the Law on Promotion of Domestic Investment. But for each
investment project, they can adhere only to one law.
Article 3.-
In order to make a direct investment under the Law on Promotion of Domestic
Investment, a person of Vietnamese descent and bearing foreign nationality must
declare his/her origin and must comply with the provisions of Vietnamese laws
on investment and the establishment of enterprises.
If requested by the authorized
Vietnamese State agency, a person of Vietnamese descent and bearing a foreign
nationality must obtain a written certificate from an overseas Vietnamese
diplomatic representation, or from the authorized State agency of the country
to which he/she belongs, on his/her Vietnamese origin in one of the commonly
used international languages.
Article 4.-
The foreign permanent resident in Vietnam is the foreigner who has been
registered for permanent residence in Vietnam by the authorized Vietnamese
State agency.
Article 5.-
To be licensed for direct investment in establishing an enterprise in Vietnam,
the overseas Vietnamese and the foreign permanent resident in Vietnam must
satisfy the following conditions:
1. Aged 18 years or above.
2. Not insane.
3. Not subject to prosecution
for criminal liability; not a sentence-serving convict in Vietnam or a foreign
country; not banned from doing business by the ruling of a foreign court.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
Chapter II
INVESTMENT SUPPORT
Article 6.-
The State shall provide support for direct investment from its budget through national
investment programs and projects with a view to creating employment,
alleviating poverty, facilitating sedentary farming, regreening bare hills,
tapping unused water surface and realizing other objectives. The subjects of
investment support, the modes of management and the time length for national
investment programs and projects shall be provided for separately by the
Government.
Article 7.-
The National Fund for Investment Support is formed with a view to:
1. Mobilizing mid-term and
long-term capital from organizations and individuals at home and abroad;
2. Making mid-term and long-term
loans for investment in projects of priority industries and business lines;
3. Making preferential mid-term
and long-term loans for investment projects in areas of ethnic minorities,
mountainous and island areas and difficult areas as stipulated in List C
attached to this Decree.
Article 8.-
The National Fund for Investment Support is a financial organization which has
the juridical person status and operates for non-profit purposes but which must
preserve its capital and cover its own operating expenses. The fund shall
operate according to its own statute as agreed upon by the original capital
contributors and approved by the Prime Minister.
Article 9.-
The starting legal capital of the National Fund for Investment Support includes
the capital contributed by the State from its budget, by insurance funds,
credit organizations and other businesses on Vietnamese territory. The
contributors and their levels of contribution to the National Fund for
Investment Support shall be decided by the Government. The Ministry of Finance
shall submit to the Government for decision on the level of initial
contribution and annual additions from the State budget to the National Fund for
Investment Support.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
Article
10.- The Ministry of Finance is responsible for consulting concerned
economic and social organizations in drafting the Regulations for Organization
and Operation of the National Fund for Investment Support to submit to the
Prime Minister for approval.
Article
11.- Units producing priority goods for export under signed contracts or
for continued overseas sales shall enjoy preferential treatment by State-owned
Commercial Banks in taking loans for production and procurement of goods for
export. In case the concerned State-owned Commercial Bank runs short of the
needed capital for the loan, the State Bank shall have to provide additional
credit to the Commercial Bank, in accordance with the existing legal
provisions.
With regard to a number of
important goods for export in the priority list drawn up by the Ministry of
Trade in consultation with the State Planning Committee, the Ministry of
Finance, the State Bank and the concerned ministries as provided for in Article
9 of Decree No.33-CP on the 19th of April 1994 of the Government, in the event
of a fall of their prices on the world market, or a rise in the costs of their
materials in the home market resulting in serious losses to their producers,
the State shall consider providing subsidies through the Fund for Price
Stabilization so as to reduce interest rates. The Government Pricing Committee
shall, in cooperation with the concerned agencies, design and submit to the
Government for approval the level of the subsidies and its timing, in
accordance with the targets and regulations for management of this Fund.
Article
12.- The State encourages organizations and individuals to establish
enterprises to provide consulting services in management, legal affairs,
vocational education and training of technical staffs, training and upgrading
managerial skills, providing economic information and technology transfer, in
order to support domestic investment activities.
The Ministry of Finance shall,
in cooperation with the Ministry of Science, Technology and Environment, draft
detailed provisions to guide activities in technology transfer done with the
State's budget allocations to enterprises covered by this Decree.
Article
13.- All State agencies are banned from directly engaging in investment
consulting services for profit.
Article
14.- After meeting all of his/her financial obligations as required by
Vietnamese law, the overseas Vietnamese who makes direct investment at home is
allowed to transfer overseas:
1. The profit obtained through
the process of production and business.
2. The principals and profits of
the overseas loans made during the process of production and business.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
In the event of a dissolution of
the enterprise, or a complete sale of the enterprise, or a transfer of his/her
share to another person, the overseas Vietnamese is allowed to transfer
overseas the capital that he/she has legally transferred into Vietnam.
Chapter
III
PREFERENTIAL TREATMENT
ON DUTIES
Article
15.- The following types of investment projects are eligible for preferential
treatment on duties:
1. Investment in industries and
crafts described in List A of the Appendix to this Decree.
2. Investment in production
establishments which use modern technology and which satisfy at least one of
the following criteria:
a) The applied technology is
capable of leading to an upgrading of technologies and equipment in other
industries such as machine building, electricity, electronics, informatics,
etc.
b) The applied technology uses
domestic materials to make products which are of higher technical quality than
the available products of the same kind.
c) The applied technology makes
products which are of exportable quality or which can serve as import
substitutes.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
e) The applied technology is
clean and employs wastes as materials, thus helping reduce environmental
pollution.
f) The applied technology
produces new materials.
g) The applied technology is high
technology.
3. Investment in production
establishments which, from the start, employ at least:
- In urban areas: 300 laborers.
- In mountainous areas: 50
laborers.
- In other areas: 200 laborers.
4. Investment in districts of
ethnic minorities or in mountainous or island areas described in List B of the
Appendix to this Decree.
5. Investment in other difficult
areas as described in List C of the Appendix to this Decree.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
1. An establishment which
satisfies one of the conditions stipulated in Items 1, 2 and 3 of Article 15 of
this Decree is entitled to a 50% reduction of the turnover tax in its first
year, starting from the month its turnover is subject to duty; an exemption
from income tax for the first two years starting from the time when a taxable
profit is made and a 50% reduction of income tax in the ensuing three years. A
production establishment which satisfies two or more conditions is entitled to
a 50% reduction of income tax for one more year after that.
2. Transport, trade and
servicing establishments described in List A of the Appendix to this Decree are
entitled to a 50% reduction of income tax for two years, starting from the time
when a taxable profit is made.
Article
17.- New production or business establishments formed under investment
projects in districts of ethnic minorities or in mountainous areas described in
Part I of List B of the Appendix to this Decree are entitled to the following
preferential treatment on duties:
1. A production establishment
which satisfies one of the conditions stipulated in Items 1, 2 and 3 of Article
15 of this Decree is entitled to a 50% reduction on income tax for four years,
starting from the month when a taxable turnover is made; exemption from income
tax in the first four years and a 50% reduction of income tax for the next
seven years. A production establishment which satisfies two or more conditions
is entitled to a 50% reduction of income tax for two more years after that.
2. Transport, trade and
servicing establishments are entitled to a 50% reduction of income tax for two
years, starting from the month when their taxable turnover is made; exemption
from income tax in the first two years, starting from the time when a taxable
profit is made, and 50% reduction of income tax for the next five years.
Article 18.-
New production and business establishments formed under investment projects in
districts of ethnic minorities and in mountainous and island areas stipulated
in Part II of List B of the Appendix to this Decree are entitled the following
preferential treatments on duties:
1. A production establishment
which satisfies one of the conditions stipulated in Items 1, 2 and 3 of Article
15 of this Decree is entitled to a 50% reduction of turnover tax for three
years, starting from the month when a taxable turnover is made; exemption from
income tax for the first four years, starting from the time when a taxable
profit is made, and a 50% reduction of income tax in the next five years; a
production establishment which satisfies two or more conditions is entitled to
a 50% reduction of income tax for two more years after that.
2. Transport, trade and
servicing establishments are entitled to a 50% reduction on turnover tax for
two years, starting from the month when a taxable turnover is made; exemption
from income tax for the first two years, starting from the time when a taxable
profit is made, and a 50% reduction of income tax for four more years after
that.
Article
19.- New production and business establishments formed under investment
projects in districts of other difficult areas described in List C of the
Appendix to this Decree are entitled to the following preferential treatment on
duties:
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
2. Transport, trade and
servicing establishments are entitled to a 50% reduction of turnover tax for
two years, starting from the month when a taxable turnover is made; an
exemption from income tax in the first year starting from the time when a
taxable profit is made, and a 50% reduction of income tax for the next three
years.
The provisions on tax exemption
and reduction for production and business establishments, which are classified
as investment priorities in Articles 16, 17, 18 and 19 of this Decree, include
all tax exemptions and reductions stipulated in the Law on Promotion of Domestic
Investment and the current Law on Turnover Taxes and Law on Income Taxes.
Article
20.- A production or business establishment, which puts in additional
investment capital or reinvest the remaining profit to expand its production or
improve its production capacity or renew its technology, is entitled to an
exemption from income tax on the additional profit in the following years as a
result of the new investment.
The increased profit is measured
on the basis of the total profit gained and the ratio of the new investment.
Article
21.- The investment projects on technical infrastructure construction,
education and training, health, ethnic cultures, scientific and technological
studies, and the investment projects in districts of ethnic minorities and in
mountainous and island areas, are exempted from import taxes (for both direct
and consigned import) on equipment, machinery and component parts for
production chains. The equipment, machinery and component parts to be exempted
from import taxes must be modern and not yet manufactured domestically; in case
they are not employed as intended, the import taxes already exempted on them
will be recollected.
Article
22.- The organizations and individuals stipulated in Article 1 of this
Decree who buy stocks or contribute capital to enterprises, including State
enterprises, are allowed to diversify their ownership and are exempted from
income taxes or taxes on personal incomes, including the additional taxes on
high-income earners, for the profit they make in the first three years,
starting from the time when they enjoy their first dividends.
Article
23.- Overseas Vietnamese who contribute capital in the form of investments
stipulated in Article 4 of the Law on Promotion of Domestic Investment, when
transferring overseas their profits, shall pay a tax equivalent to 5% of the
transferred sums.
Article
24.- On the basis of Articles 18 and 19 of the Law on Promotion of Domestic
Investment and the provisions in Chapter III and Articles 26 and 27 of this
Decree, the Ministry of Finance shall issue guidance on the procedures and
modalities for the determination of preferential treatments on duties.
Chapter IV
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
Article
25.-
1. The Ministries,
Agencies at ministerial level, and Agencies attached to the Government which
exercise the function of State management over investment have the following
tasks and powers:
a) To issue guidance documents
on the implementation of laws, norms, procedures and modalities within their
jurisdiction to make the investors conscious and forthcoming in their
compliance with, and responsible before law.
b) To make detailed and clear
administrative procedures and minimize procedures for license application and
licensing required for each part of the process.
c) To inspect and control the
implementation of State laws and the regulations issued by each ministry; and
handle acts of violation which are within the spheres of their jurisdiction.
2. The State Planning Committee
shall help the Government in exercising State management of promotion of
domestic investment. The State Planning Committee has the following tasks and
powers:
a/ To work out and submit to the
Government for decision to supplement or modify the lists of industries and
crafts and the scope of the areas eligible for preferential investment
treatment (defined in Lists A, B and C attached to this Decree).
b/ To coordinate with the State
management agencies in each branch in guiding and supervising the
implementation of investment support and preferential treatment.
c/ To define the order,
procedures, forms of application and certificates of investment preferential
treatment for uniform application in the whole country.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
Article
26.- The People's Committees of the provinces and cities directly under the
Central Government (hereafter referred to as the Provincial People's Committee)
shall have to exercise State management over investment in their localities in
accordance with the provisions of the Law on Promotion of Domestic Investment, including
the defining of investment priorities, the decision to grant or not to grant
preferential treatment to investors and the supervising of the implementation
of policies to promote domestic investment.
The granting of preferential
treatment to investors in newly-established enterprises shall be done at the
same time with the licensing of their establishment.
The Planning Departments in the
provinces and cities directly under the Central Government (hereafter referred
to as the Provincial Planning Departments) shall assist the Provincial People's
Committees in their performance of the State management function over
investment in their localities, consider and submit to the Provincial People's
Committee for issuing certificates of preferential investment treatment
according to the Law on Promotion of Domestic Investment, and licensing the
establishment of private enterprises, limited liability companies and
joint-stock companies which belong to the categories of investment promotion.
Article
27.- The modalities for licensing the establishment of private enterprises,
limited liability companies and joint-stock companies in industries and crafts
which are defined in Article 5 of the Law on Private Enterprises and Article 11
of the Corporate Law still apply in accordance with existing regulations.
The modalities for licensing the
establishment of private enterprises, limited liability companies and
joint-stock companies not in the industries and crafts stipulated in Paragraph
1 of this Article shall be as follows:
1. The applicant for license to
establish a private enterprise or company shall submit his/her application to
the Provincial Planning Department in the province where he/she wishes to
locate the headquarters of the enterprise or company. The application shall
include the request (if any) for preferential investment treatment in
accordance with the Law on Promotion of Domestic Investment.
2. The Provincial Planning
Department shall receive the application, consult the provincial services in
charge of economic-technical affairs and finance, and report to the President
of the Provincial People's Committee for decision on whether or not to grant
the license for establishment of the private enterprise or company, and whether
or not to issue the certificate for preferential investment treatment (if any).
3. Upon the proposal of the
Director of the Provincial Planning Department, the President of the Provincial
People's Committee shall consider and decide on licensing the establishment of
private enterprises, limited liability companies and joint-stock companies and
certifying the granting of preferential investment treatment (if any).
In the event of a denial of the
license for establishment of a private enterprise or company or of the
certificate for preferential investment treatment, the Provincial Planning
Department must notify the concerned party of the reasons for the denial.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
The above-mentioned time limit
is counted from the date of receipt of the proper application if it is submited
directly to the Provincial Planning Department; or from the date the
application is delivered through the post office. In case the application is
found not proper, the Provincial Planning Department shall, within five days of
the reception of the improper application, notify the applicant and request
him/her to make changes to the application to make it comply with the
provisions of the Corporate Law and the Law on Private Enterprises. The time
limit for the granting or denial of the license for the establishment of the
enterprise shall be counted from the date the Provincial Planning Department
receives the changed and proper application.
5. The establishment of an
enterprise of overseas Vietnamese or foreign permanent residents in Vietnam
shall be conducted in accordance with the above-mentioned provisions regarding
the modalities for establishment of enterprises and the stipulations in Article
5 of this Decree.
Chapter V
FINAL PROVISIONS
Article
28.- This Decree takes effect from the date of its signing. The earlier
provisions issued by the Government, the Ministries, the Agencies at
ministerial level and the Agencies attached to the Government which are
contrary to the provisions of this Decree are now annulled.
Regarding the production and
business units which belong to the investment priority categories and which
were established prior to the effective date of the Law on Promotion of
Domestic Investment, they shall enjoy preferential investment treatment in the
remaining period of their existence, starting from the 1st of January 1995.
Article
29.- The Ministers, the Heads of the agencies at ministerial level, the Heads
of the agencies attached to the Government and the Presidents of the provinces
and cities directly under the Central Government shall be responsible for
implementing this Decree.
The State Planning Committee,
the Ministry of Finance, the State Bank, the Ministry of Science, Technology
and Environment, and the Ministry of Justice are responsible for guiding and
coordinating the implementation of this Decree.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
ON
BEHALF OF THE GOVERNMENT
THE PRIME MINISTER
Vo Van Kiet
LIST A
INDUSTRIES AND CRAFTS ELIGIBLE FOR PREFERENTIAL INVESTMENT
TREATMENT
(Issued in conjunction with Decree No.29-CP on the 12th of May 1995 of the
Government stipulating detailed provisions for the implementation of the Law on
Promotion of Domestic Investment)
Projects in industries and
crafts of the following areas are eligible for preferential investment
treatment:
I. Afforestation and planting
of long-term crops on unused and waste land and on bare hills and mountainous
areas; raising aquatic products in unused water surface and fishing sea
products in remote offshore areas.
1. To plant protection forests
(in upstream or coastal areas, or for ecological protection), and special
purpose forests.
2. To plant rubber, coffee, tea,
mulberry for silk worm, cashew, pepper, etc., and fruit or herbal plants in
waste or un-transformed land, or in waste or bare hills and mountainous areas.
3. To rear aquatic products in
waste water areas, or in water areas which have not been transformed or used
for aquaculture for commercial purposes.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
II. Construction of technical
infrastructure; development of urban public transport, education and training,
health care and ethnic cultures, and scientific and technological research.
1. Construction of technical
infrastructure:
- New construction or
transformation or expansion of electric power plants, development of electric
grid, and construction of facilities which employ solar power, wind power and
bio-gas.
- New construction and upgrading
of roads, new constructions or expansions, upgrading and modernization of
airports and harbors; restoration or upgrading and new construction of
railways.
- Transformation and development
of communications networks.
- Construction of plants for manufacturing
water pipes and installation of water supply systems in service of production
and life; projects for environmental protection and waste disposal, and sewage
systems for urban and industrial areas.
2. Development of public
passenger transport in urban and industrial areas.
3. Development of education and
training, health care and ethnic cultures:
- Schools and people-established
schools, crches and kindergartens.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
- Health clinics and
pharmaceutical facilities.
- Ethnic cultural houses; ethnic
art troupes.
4. Scientific and technological
research:
- Basic and applied researches
in natural science and technology, and social sciences and humanities.
- Researches for renewal of
equipment and modernization of production lines.
- Application and development of
information technology, bio-technology and technologies for manufacturing and
production of materials from domestic raw materials.
- Development of the network of
technological services: measuring, standardization, product quality control,
technological evaluation, information of technological development and support
for technology transfer.
III. Processing of farm,
forest and aquatic produce, and direct technological services for agriculture,
forestry and fisheries.
1. Processing of food, meat,
dairy product, fish, shrimp, edible oil, sugar, vegetables, rubber, natural
silk, tea, coffee, refreshments, fruit juices, etc.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
3. Plant and animal protection
services; hybridization or creation of new strains; services in storage of
farm, forest and sea produce.
IV. Production of export
goods:
New construction or expansion of
production and processing facilities for export goods.
V. Industries outside those
mentioned above which are prioritized for development (in the 1995-2000
period).
1. Production of consumer goods:
textile, leather ware, garment, house utensils, paper and school utensils.
2. Manufactured and
electronic-informatic goods: manufacturing machines and facilities for
production and processing of farm, forest and aquatic produce and industrial
consumer goods; manufacturing of equipment and facilities for construction and
mining; building of river and sea-going ships; building of locomotives and
coaches and assembling cars of various types; manufacturing equipment for
electric grids and transformer stations.
3. Production of materials,
fuels and semi-finished products: extraction and refinery of oil and natural
gas; building industrial facilities employing natural gas; mining and
processing of coal; milling and rolling of steel; producing non-ferrous metals,
cement and other construction materials; producing fertilizers (nitrogenous,
potassium, composite, micro-biological and oligoelement); and producing basic
chemicals.
4. Traditional crafts which need
to be encouraged: wood carving, mother-of-pearl inlaying, lacquer ware,
wickerwork, carpet making, ceramics, earthenware and natural-silk weaving.-
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
DISTRICTS IN ETHNIC MINORITY, MOUNTAINOUS, ISLAND
AREAS<R>FOR PREFERENTIAL INVESTMENT TREATMENT
(Issued in conjunction with Decree No.29-CP on the 12th of May 1995 of the
Government stipulating detailed provisions for the implementation of the Law on
Promotion of Domestic Investment)
I. LIST OF DISTRICTS IN
ETHNIC MINORITY AND HIGH MOUNTAINOUS AREAS:
1. Ha Giang province:
1. Dong Van district
2. Meo Vac district
3. Yen Minh district
4. Quan Ba district
5. Vi Xuyen district
6. Bac Me district
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
8. Hoang Su Pi district
2. Cao Bang province:
1. Bao Lac district
2. Thong Nong district
3. Ha Quang district
4. Tra Linh district
5. Trung Khanh district
6. Nguyen Binh distric
7. Hoa An district
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
9. Thach An district
10. Ha Lang district
11. Ngan Son district
12. Ba Be district
3. Son La province:
1. Quynh Nhai district
2. Thuan Chau district
3. Mai Son district
4. Song Ma district
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
6. Moc Chau district
7. Muong La district.
4. Lai Chau province:
1. Muong Te district
2. Phong Tho district
3. Sin Ho district
4. Muong Lay district
5. Tua Chua district
6. Tuan Giao district
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
1. Bat Sat district
2. Muong Khuong district
3. Bac Ha district
4. Sa Pa district
5. Than Uyen district
6. Van Ban district
7. Cam Duong town
6. Gia Lai province:
1. Kon Chro district
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
3. Mang Jang district
4. Ajunpa district
5. Chu Pa district:
6. Duc Co district
2. Chu Prong district
8. Krong Pa district
9. Chu Se district
10. Kbang district
7. Kon Tum province:
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
2. Dac To district
3. Dakglei district
4. Sa Thay district
8. Darlac province:
1. Easup district
2. Krong Buk district
3. Krong Pac district
4. Dac Mil district
5. MD Rac district
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
7. Dak Nong district
8. EaHD Leo district
9. Krong Bong district
10. Krong An district
11. Cu Mgar district
12. Dak Rlap district
13. Eakar district
14. Krong Nang district
15. Krong No district
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
9. Lam Dong province:
1. Don Duong district
2. Duc Trong district
3. Di Linh district
4. Bao Loc district
5. Lac Duong district
6. Lam Ha district.
10. Yen Bai province:
1. Mu Cang Trai district
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
11. Hoa Binh province:
1. Da Bac district
2. Mai Chau district
12. Lang Son province:
1. Trang Dinh district
2. Binh Gia district
3. Dinh Lap district
4. Van Lang district
5. Bac Son district
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
7. Cao Loc district.
13. Bac Thai province:
1. Na Ri district
2. Cho Don district
3. Vo Nhai district.
14. Tuyen Quang province:
1. Na hang district.
15. Quang Ninh province:
1 . Ba Che district
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
16. Ha bac province:
1 . Son Dong district
17. Thanh Hoa province:
1.Quan Hoa district
2. Ba Thuoc district
3. Lang Chanh district
4. Thuong Xuan district.
18. Nghe An province:
1. Ky Son district
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
3. Con Cuong district
4. Quy Chau district
5. Que Phong district
19. Quang Binh province:
1. Minh Hoa district
20. Qung Tri province:
1. Huong Hoa district
21. Thua Thien - Hue
province:
1. A Luoi district
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
1. Tra My district
2. Hien district
3. Giang district
4. Phuoc Son district
23. Quang Ngai province:
1. Tra Bong district
2. Son Ha district
3. Ba To district
4. Minh Long district
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
1. Ninh Son district
II. LIST OF DISTRICTS OF
ETHNIC MINORITY, MOUNTAINOUS AND ISLAND AREAS:
1. Ha Giang province:
1. Bac Quang district
2. Ha Giang town
2. Cao Bang province:
1. Cao Bang town
3. Son La province:
1. Yen Chau disitrct
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
3. Son La town
4. Lai Chau province:
1. Dien Bien district
5. Lao Cai province:
1. Bao Thang district
2. Bao Yen district
3. Lao Cai town
7. Kon Tum province:
1. Kon Tum town
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
1. Da Hoai district
2. Da Te district
3. Cat Tien district
4. Da Lat City
9. Gia Lai province:
1. Play Ku town
10. Darlac province:
1. Buon Me Thuot town
11. Yen Bai province:
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
2. Yen Binh district
3. Tran Yen district
4. Van Tran district
5. Lac Yen district
6. Van Yen district
12. Hoa Binh province:
1. Hoa Binh town
2. Tan Lac district
3. Lac Son district
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
5. Luong Son district
6. Kim Boi district
7. Lac Thuy district
8. Yen Thuy district
13. Lang Son province:
1. Lang Son town
2. Van Lang district
3. Bac Son district
4. Van Quan district
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
6. Loc Binh district
7. Chi Lang district
8. Huu Lung district
14. Bac Thai province:
1. Bach Thong district
2. Dinh Hoa district
3. Phu Luong district
4. Dai Tu district
5. Vo Nhai district
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
7. Bac Can district
15. Tuyen Quang province:
1. Tuyen Quang town
2. Ham Yen district
3. Chiem Hoa district
4. Yen Son district
5. Son Duong district
16. Quang Ninh province:
1. Cam Pha district
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
3. Quang Ha district
4. Hoanh Bo district
5. Dong Trieu district
6. Hai Ninh district
17. Ha Bac province:
1. Luc Nam district
2. Yen The district
3. Luc Ngan district
18. Vinh Phu province:
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
2. Yen Lap district
3. Doan Hung district
4. Song Thao district
19. Hai Hung province:
1. Chi Linh district
20. Ninh Binh province:
1. Hoang Long district
2. Tam Diep district
21. Thanh Hoa province:
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
2. Nhu Xuan district
3. Cam Thuy district
4. Thach Thanh district
22. Nghe An province:
1. Quy Hop district
2. Nghia Dan district
3. Anh Son district
4. Tan ky district
5. Thanh Chuong district
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
1. Tuyen Hoa district
24. Ha Tinh province:
1. Huong Khe district
2. Huong Son district
25. Thua Thien - Hue
province:
1. Nam Dong district
26. Quang Nam - Da Nang
province:
1. Hiep Duc district
27. Binh Dinh province:
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
2. Vinh Thach district
3. Van Canh district
28. Phu Yen province:
1. Son Hoa district
2. Song Hinh district
3. Dong Xuan district
29. Khanh Hoa province:
1. Khanh Son district
2. Khanh Vinh district
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
1. Tam Linh district
2. Bac Binh district
3. Duc Linh district
31. Song Be province:
1. Bu Dang district
2. Phuoc long district
3. Loc Ninh district
32. Dong Nai province:
1. Tan Phu district
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
3. Dinh Quan district
33. An Giang province:
1. Tinh Bien district
2. Tri Ton district
34. Island districts of
coastal provinces and cities.
LIST C
OTHER DIFFICULT AREAS
(Issued in conjunction with Decree 29-CP on the 12th of May 1995 of the
Government stipulating detailed provisions for the implementation of the Law on
Promotion of Domestic Investment)
1. Hoa Binh (except Hoa Binh
town and districts in List B).
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
3. Thanh Hoa (except Thanh Hoa
city, Sam Son town, Bim Son town and districts in List B).
4. Ha Tinh (except Ha Tinh town
and districts in List B).
5. Quang Binh (except Dong Hoi
town and districts in List B).
6. Quang Tri (except Dong Ha
town and districts in List B).
7. Quang Ngai (except Quang Ngai
town and districts in List B).
8. Binh Dinh (except Quy Nhon
City and districts in List B).
9. Phu Yen (except Tuy Hoa town
and districts in List B).
10. Ninh Thuan (except Phan Rang
- Thap Cham town and districts in List B).
11. Binh Thuan (except Phan
Thiet town and districts in List B).
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.