Circular No. 114/2007/TT-BTC dated September 25, 2007 of the Ministry of Finance amending and supplementing the Finance Ministry’s Circular No. 95/2004/TT-BTC dated October 11, 2004, guiding a number of policies on financial support and tax preferences for development of raw-material areas as well as agricutural-forest-fishery products processing and salt making industries

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Issuing body:	Ministry of Finance	Effective date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Official number:	114/2007/TT-BTC	Signer:	Tran Xuan Ha
Type:	Circular	Expiry date:	Updating
Issuing date:	24/09/2007	Effect status:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Fields:	Policy , Tax - Fee - Charge

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THE MINISTRY OF FINANCE -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ----------
No. 114/2007/TT-BTC	Hanoi, September 24, 2007

CIRCULAR

AMENDING AND SUPPLEMENTING THE FINANCE MINISTRY’S CIRCULAR No. 95/2004/TT-BTC OF OCTOBER 11, 2004, GUIDING A NUMBER OF POLICIES ON FINANCIAL SUPPORT AND TAX PREFERENCES FOR DEVELOPMENT OF RAW-MATERIAL AREAS AS WELL AS AGRICUTURAL-FOREST-FISHERY PRODUCTS PROCESSING AND SALT MAKING INDUSTRIES

In order to solve obstacles in the course of implementation of the Finance Ministry’s Circular No. 95/2004/TT-BTC of October 11, 2004, guiding a number of polices on financial support and tax preferences for development of raw-material areas as well as agricultural-forest-fishery products processing and salt making industries under the Prime Minister’s Directive No. 24/2003/CT-TTg of October 8, 2003, on development of agricultural-forest-fishery products processing industries, the Ministry of Finance amends and supplements Circular No. 95/2004/TT-BTC as follows:

1. To amend and supplement Point 1.1, Clause 1, Part II of Circular No. 95/2004/TT-BTC as follows:

“1.1 Organizations and individuals that rent land for investment in development of raw-material areas for agricultural-forest-fishery products processing or salt making are entitled to exemption or reduction of land rents and water surface rents under the provisions of the Government’s Decree No. 142/2005/ND-CP of November 14, 2005, on collection of land rents and water surface rents, and guidance of the Finance Ministry’s Circular No. 120/2005/TT-BTC of December 30, 2005.”

2. This Circular takes effect 15 days after its publication in Official Gazette In the course of implementation, if any problems arise, ministries, provinces, centrally run cities and concerned agencies are requested to report them to the Finance Ministry for study and settlement.

FOR THE MINISTER OF FINANCE
VICE MINISTER

Tran Xuan Ha

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