THE MINISTRY OF PLANNING AND INVESTMENT No. 05/2014/TT-BKHDT | THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness Hanoi, September 30, 2014 |
CIRCULAR
Guiding the implementation of the Government’s Decree No. 210/2013/ND-CP of December 19, 2013, on incentive policies for enterprises investing in agriculture and rural areas[1]
Pursuant to the Government’s Decree No. 116/2008/ND-CP of November 14, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Planning and Investment;
Pursuant to the Government’s Decree No. 210/2013/ND-CP of December 19, 2013, on incentive policies for enterprises investing in agriculture and rural areas;
At the proposal of the Director of the Agricultural Economics Department,
The Minister of Planning and Investment promulgates the Circular guiding the implementation of the Government’s Decree No. 210/2013/ND-CP of December 19, 2013, on incentive policies for enterprises investing in agriculture and rural areas.
Chapter I
GENERAL PROVISIONS
Article 1. Scope of regulation and subjects of application
1. Scope of regulation: This Circular guides the conditions, order and procedures for implementation of investment incentives and supports under the Government’s Decree No. 210/2013/ND-CP of December 19, 2013, on incentive policies for enterprises investing in agriculture and rural areas (below referred to as Decree No. 210/2013/ND-CP).
2. Subjects of application:
a/ Enterprises established and registered for operation under the Enterprise Law, which are entitled to investment incentives and supports under Decree No. 210/2013/ND-CP;
b/ Agencies, organizations and individuals involved in the implementation of incentive policies for enterprises investing in agriculture and rural areas.
Article 2. Interpretation of terms
1. List of geographical areas with difficult or extremely difficult socio-economic conditions is the list provided in Appendix II to Decree No. 108/2006/ND-CP of September 22, 2006, detailing and guiding a number of articles of the Investment Law.
2. Local workers are workers who register permanent residence in provinces or centrally run cities where projects are implemented.
3. Developed countries prescribed at Point c, Clause 1, Article 11, and Point c, Clause 2, Article 15 of Decree No. 210/2013/ND-CP are countries having an average annual per-capita income of over USD 10,000 according to latest figures released by the General Statistics Office of Vietnam. Other countries are regarded as developing countries.
4. Original dossier means a dossier comprising originals or notarized or certified copies as prescribed by law.
Article 3. General guidelines
1. The order and procedures for exemption from or reduction of land use levy; and exemption from or reduction of land and water surface rental payable to the State must comply with the land law.
2. The date of capital construction completion of a project specified in Clause 1, Article 7 of Decree No. 210/2013/ND-CP is the date of actual completion of this project as certified by a competent agency defined in Clause 13, Article 3 of this Circular.
3. The date of completion and commissioning of a project specified in Clauses 2, 3 and 4, Article 6 of Decree No. 210/2013/ND-CP is as follows:
a/ The date of actual construction completion, regardless of whether this date is before or after the approval date of the project;
b/ In case the project consists of many work items or is divided into independent construction phases, the date of construction completion shall be determined based on each independent work item or construction phase. If it is impossible to determine the date of construction completion of each independent work item or construction phase, the date of construction completion of the project shall be determined based on the work item with the largest capital proportion and products tested for acceptance.
4. Forest plantation and protection projects of agricultural or forestry enterprises formed from state-owned agricultural or forestry farms are entitled to land use levy exemption or reduction under Decree No. 210/2013/ND-CP.
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[1] Công Báo Nos 941-942 (17/10/2014)