THE GOVERNMENT ----- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness ---------- |
No: 7/1998/ND-CP | Hanoi, January 15, 1998 |
DECREE
DETAILING THE IMPLEMENTATION OF THE LAW ON PROMOTION OF DOMESTIC INVESTMENT (AMENDED)
THE GOVERNMENT
Pursuant to the Law on Organization of the Government of September 9, 1992;
Pursuant to the Law on Promotion of Domestic Investment of June 22, 1994;
At the proposal of the Minister of Planning and Investment,
DECREES:
Chapter I
GENERAL PROVISIONS
Article 1.- To encourage various economic sectors to invest in production and business for socio-economic development, the State creates a uniform and stable legal framework, a liberal and favorable environment for investment, business and equal competition by enterprises of all types in all economic sectors, adopts a "one door" mechanism in the relationship between investors and State agencies, and ensures the regime of investment preferential treatment for investment projects to be encouraged under the Law on Promotion of Domestic Investment.
Article 2
1. Investment projects on the establishment and development of production and business establishments, including:
Forms of investment mentioned in Points b and c, Clause 1 of this Article shall not require permits for the establishment of enterprises but shall only require additional registration of new business lines and trades.
2. Investment projects on the expansion of production scale and increase of production acity, on research, development and renewal of technologies of the existing production and business establishments.
3. Share purchase to mobilize or increase ital of enterprises, contribution of ital to enterprises.
4. Investment in the form of Build- Operate- Transfer (BOT) contracts.
Article 3
1. Enterprises set up under the Law on Companies, the Law on Private Enterprises, the Law on Cooperatives and the Law on State Enterprises; enterprises of political organizations, socio-political organizations, professional societies, individuals and business groups operating under Decree No.66-HDBT of March 2, 1992 of the Council of Ministers (now the Government).
2. Vietnamese organizations and citizens, Vietnamese residing abroad and foreigners permanently residing in Vietnam that buy shares or contribute ital to domestic enterprises, including State enterprises allowed forms of ownership or investment funds with financial autonomy.
3. Vietnamese enterprises which are directly invested in by Vietnamese residing abroad.
4. Vietnamese enterprises which are directly invested in by foreigners permanently residing in Vietnam.
5. Enterprises established jointly by Vietnamese citizens and Vietnamese residing abroad or foreigners permanently residing in Vietnam.
Article 4.- Production and business lines and trades, fields of culture, education, training, health care and social affairs shall be entitled to investment promotion under the provisions of List A issued together with this Decree; districts of ethnic minorities, mountain and island areas shall be entitled to investment promotion under the provisions of List B issued together with this Decree; other difficult areas shall be entitled to investment promotion under the provisions of List C issued together with this Decree (hereafter referred to as List A, List B and List C for short).
Article 5
Overseas Vietnamese directly investing into the country shall be entitled to opt for the application of either the Law on Foreign Investment in Vietnam or the Law on Promotion of Domestic Investment, but each investment project shall be entitled to apply only one of these two laws.
Investors being overseas Vietnamese that meet conditions prescribed in Article 9 of this Decree shall be entitled to set up enterprises in the form of company or private enterprise and have the rights and obligations as defined in the Law on Companies or the Law on Private Enterprises as well as relevant legal documents.
Article 6
Article 7Vietnam are those who have registered their permanent residence in Vietnam.
Investors being foreigners permanently residing in Vietnam who meet conditions prescribed in Article 9 of this Decree shall be entitled to set up enterprises in the form of company or private enterprise and have the rights and obligations as defined in the Law on Companies or the Law on Private Enterprises as well as the relevant documents.
Article 8
Article 9Vietnam, overseas Vietnamese and foreigners permanently residing in Vietnam shall have to fully meet the following conditions:
1. Having full acity for civil acts according to Vietnam's Civil Code.
2. Having enough legal ital as defined in Vietnam's Law on Private Enterprises or Law on Companies.
Chapter II
INVESTMENT GUARANTY AND SUPPORT
Article 10- Enterprises which make investment under the Law on Promotion of Domestic Investment shall be entitled to land allocation or land lease, be guaranteed in term of the rights and obligations of organizations with land allotted or leased by the State according to the land legislation and shall be granted land use right certificates.
Article 11.- Enterprises owned by overseas Vietnamese and enterprises of foreigners permanently residing in Vietnam, which operate under the Law on Promotion of Domestic Investment and this Decree, shall be treated as enterprises of the same type in the country, like they shall be eligible for the same prices set by the State for input commodities and services, for the same tax rates, the same investment privileges and the land allocation or land lease by the State, and shall have to perform obligations as provided for domestic organizations by laws.
Article 12- The State encourages economic sectors, social organizations and individuals inside and outside the country to contribute ital to set up development investment funds and manage such funds according to the principle of financial autonomy. The Government shall promulgate regulations on the operation of investment funds, policies and measures on investment promotion and privileges so as to ensure the ital contributors' interests.
Article 13- The State shall directly support investment activities through the National Investment Support Fund, development investment funds and other programs of the State. Objects of investment support, the mode of management and the support duration shall be stipulated by the Government for each specific program or project.
The State encourages economic or social organizations, and individuals inside and outside the country to contribute ital to the National Investment Support Fund on the principle of voluntariness. The State shall ensure the ital contributors' rights and interests according to the Fund's Statute.
Article 14
1. Providing mid-term and long-term soft loans for investment projects on List B and List C. The project owners shall be entitled to use assets purchased by this loaned ital for mortgages. The lending interest rates shall be decided by the Prime Minister, based on the proposal of the Minister of Finance;
2. Providing investment credit guaranty for investment projects on List A, List B and List C;
3. Partially subsidizing the lending interest rates for loans granted by the Bank for Investment and Development and State-owned commercial banks to investment projects in the branches and trades on List A. The subsidy level shall be equal to the difference between the lending interest rate set by the Bank for Investment and Development or the Sate-owned commercial bank in the locality where the project owner borrows ital and the lending interest rate set by the National Investment Support Fund at the time of ital borrowing, and such subsidy shall be given to the project owner only after he/she has repaid the principal of the loan.
Article 15
The Ministry of Planning and Investment shall assume the prime responsibility and coordinate with the Ministry of Finance and the concerned agencies in submitting to the Prime Minister the basic principles for the implementation of this Article.
Chapter III
INVESTMENT PREFERENTIAL TREATMENT
Article 27
Article 28
Enterprises with investment projects for List A - branches or trades in industrial parks, export processing zones or high-tech parks shall be entitled to a 50% reduction of the land ground rent at the original renting price set by the State, excluding the value of infrastructure constructions owned by domestic infrastructure development companies, for five (5) years after signing the ground-renting contracts.
Article 29
1. Export - related credit loans granted by the State-owned commercial banks at preferential interest rates;
2. Guaranty provided by the National Investment Support Fund for export - related credits;
3. Shortening by half the duration for depreciation of fixed assets which are used in the production, processing or assembly of export goods.
Article 30
1. Investment in branches and trades prescribed in List
2. Investment in production establishments that use technologies with one of the following factors:
The Ministry of Science, Technology and Environment shall assume the prime responsibility and coordinate with the concerned State agencies in studying and promulgating a list of technologies that meet the requirements mentioned in Clause 2 of this Article.
3. Investment in production and/or business projects which annually employ at least an average number of:
The Ministry of Labor, War Invalids and Social Affairs shall determine the method of calculating the average number of laborers prescribed in this Clause.
4. Investment in districts on List B.
5. Investment in areas on List C.
6. Investment in industrial parks and/or export processing zones.
Article 31.- Production, transport, trade and service establishments investing in the forms prescribed in Clause 1, Article 2 of this Decree in districts other than those in areas of ethnic minorities, mountain or island areas (List B) or in other difficult areas (List C), if meeting one of the conditions prescribed in Clauses 1, 2 and 3, Article 30 of this Decree, shall be entitled to a 50% reduction of the payable turnover tax amount for one (1) year from the month the taxable turnover is made; be exempt from profit tax for the first two years, from the time the taxable profit is generated and entitled to a 50% reduction of the payable profit tax amount for the next three years. For establishments that meet two or more conditions, they shall be eligible for a 50% reduction of payable profit tax amount for one (1) more year.
Article 32.- Production, transport, trade and service establishments with investment projects in the forms stipulated in Clause 1, Article 2 of this Decree in districts of ethnic minorities and high-mountain areas as prescribed in Part I of List B, if meeting one of the conditions prescribed in Clauses 1, 2 and 3, Article 30 of this Decree, shall be entitled to a 50% reduction of the payable turnover tax amount for four (4) years from the month the taxable turnover is generated; be exempt from profit tax for the first four (4) years from the time the taxable profit is made and be entitled to a 50% reduction of the payable profit tax amount for the next seven (7) years. For production establishments that meet two or more conditions, they shall be entitled to a 50% reduction of the payable profit tax amount for two (2) more years.
Article 33.- Production, transport, trade and service establishments with investment projects to be carried out in the forms stipulated in Clause 1, Article 2 of this Decree in districts of ethnic minorities, mountain and island areas as described in Part II of List B, if meeting one of the conditions prescribed in Clauses 1, 2 and 3, Article 30 of this Decree shall be entitled to a 50% reduction of the payable turnover tax amount for three (3) years from the month when a taxable turnover is made; be exempt from profit tax for the first four (4) years from the time the taxable profit is made, and be entitled to a 50% reduction of the payable profit tax amount for the next five (5) years. For production establishments that meet two or more conditions, they shall be entitled to a 50% reduction of the payable profit tax amount for two (2) more years.
Article 34.- Production, transport, trade and service establishments with investment projects to be carried out in the forms stipulated in Clause 1, Article 2 of this Decree in other difficult areas (List C), if meeting one of the conditions prescribed in Clauses 1, 2 and 3, Article 30 of this Decree shall be entitled to a 50% reduction of the payable turnover tax for two (2) years from the month the taxable turnover is generated; be exempt from profit tax for the first three (3) years from the time the taxable profit is made and be entitled to a 50% reduction of the payable profit tax amount for the next five (5) years. For production establishments that meet two or more conditions, they shall be entitled to a 50% reduction of the payable profit tax amount for two (2) more years.
Article 35- Production, transport, trade and service establishments with investment projects to be carried out in the forms stipulated in Clause 2, Article 2 of this Decree shall be exempt from profit tax on the excess profit for one year from the year the taxable profit is generated. The profit used for re-investment shall not be included in the taxable profit.
Article 36
Article 37- The import tax exemption for the already licensed investment projects is stipulated as follows:
1. The already licensed investment projects shall be eligible for import tax exemption only once, regarding the import of the following equipment, machinery and means of transport:
b/ Specialized transport means included in technological lines imported to form fixed assets of enterprises and means of conveyance to be used for carrying workers (cars of 24 seats or more), and water transport means;
The import tax exemption for the above-said equipment, machinery and means of transport shall also apply to cases of expansion of the project's scale, replacement or renewal of technologies;
2. Raw materials and supplies imported to form enterprises' fixed assets shall be entitled to import tax exemption under the following conditions:
b/ Being imported for construction to form fixed assets of the enterprises if such raw materials and supplies have not yet been manufactured in the country or have been domestically produced but failed to meet the technical requirements of the projects.
3. Raw materials, knockdown parts, accessories and supplies, which are imported for the production of export goods shall subject to import tax when they are imported into Vietnam and when finished products made thereof are exported, the import tax shall be refunded with the amount corresponding the percentage of such export finished products. The tax reimbursement shall be made according to the prescribed time-limit at the agency and place where the investors have paid the import tax.
4. Basing themselves on investment licenses and decisions on import-duty free goods issued by the Ministry of Trade, the customs agencies shall quickly complete import-export procedures in accordance with the provisions of the customs legislation.
5. Import goods mentioned in Clauses 1 and 2 of this Article must be used for the right purposes of projects. In cases where the goods are transferred or re-sold on market, they shall be subject to import tax and other taxes prescribed by law.
6. Patents, technical know-how, technological processes and technical services used for ital contribution shall be exempt from technological transfer related taxes.
Article 38.- Investment projects on List A or carried out in areas on List B or List C, if involving in the exploitation of mineral resources (except for oil and gas), shall be entitled to a maximum 50% reduction of natural resources tax for the first three (3) years from the time the exploitation commences.
Article 39
Article 40
Chapter IV
POWERS AND RESPONSIBILITIES OF AGENCIES PERFORMING THE STATE MANAGEMENT OVER THE DOMESTIC INVESTMENT PROMOTION
Article 41
1. To work out and submit to the Government for supplement or change lists of branches, trades and areas eligible for investment preferential treatment (as defined in Lists A, B and C attached to this Decree);
2. To coordinate with the State management agencies in each branch in guiding, monitoring and supervising the application of measures for investment support and preferential treatment;
3. To define the order, procedures, application forms and certificates of investment preferential treatment for uniform application in the whole country;
4. To decide to grant or not to grant investment preferential treatment certificates to enterprises set up by decision of the Prime Ministers; enterprises set up by decision of the Minister under the Prime Minister's authorization.
Article 42
Basing itself on the certificate of investment preferential treatment granted to the investor, the tax agency directly managing tax payment by the enterprise eligible for investment preferential treatment shall have to make the exemption or reduction of tax(es) or land rent for the enterprise as provided for in this Decree.
Article 43.- The People's Committees of the provinces and cities directly under the Central Government (hereafter collectively referred to as the provincial People's Committees) shall have to perform the function of State management over the investment in their respective localities in conformity with the provisions of the Law on Promotion of Domestic Investment, including the determination of the lists of projects eligible for investment preferential treatment; decide to grant or not to grant certificates of investment preferential treatment; to monitor and supervise the implementation of measures to promote domestic investment.
The granting of investment preferential treatment certificates to newly-established enterprises shall be done simultanously with the granting of their establishment permits or their business registration certificates.
The Planning and Investment Services of the provinces and cities directly under the Central Government (hereafter collectively referred to as the provincial Planning and Investment Services) shall assist their respective provincial People's Committees in performing the function of State management over the investment in the localities; consider and submit to the provincial People's Committees for decision the granting of investment preferential treatment certificates under to the Law on Promotion of Domestic Investment and permits for the establishment of private enterprises and/or companies.
1. The procedures to apply for the establishment of private enterprises or companies in the branches or trades which are restricted from business and require permission from the Prime Minister as defined in Article 5 of the Law on Private Enterprises and Article 11 of the Law on Companiess shall continue to comply with current provisions.
2. The procedures to apply for the establishment of enterprises in the branches and trades other than those defined in Article 5 of the Law on Private Enterprises and Article 11 of the Law on Companies shall comply with the following provisions:
b/ The provincial Planning and Investment Service shall receive the dossiers of application for the establishment or additional registration of production or business lines and trades, and consult the branch-managing services; in case of a request for investment preferential treatment, it shall consult and get written opinions from the Taxation Department, the Department for Investment and Development and the concerned agencies when necessary, and submit them to the president of the provincial People's Committee for consideration and decision to grant or not to grant the permit for the establishment of the private enterprise or company as well as the certificate of investment preferential treatment. In case of a denial to grant a permit for the establishment of a private enterprise or company or a certificate of investment preferential treatment, the provincial Planning and Investment Service shall have to notify the concerned applicant of the reasons therefor.
For projects with certificates of investment preferential treatment to be granted by the Ministry of Planning and Investment, before granting, the Ministry of Planning and Investment shall consult and get written opinions from the Ministry of Finance.
The consulted agencies shall have to give their opinions within 10 days after receiving the written request therefor; past this time-limit, their failure to reply shall be considered their consent.
3. An investment preferential treatment certificate clearly stating the privileges is a document of legal value showing the investor's eligibility for investment preferential treatment under this Decree.
4. The granting or denial of the granting of a permit for the establishment of a private enterprise and the granting of a certificate of investment preferential treatment (if any) for a private enterprise must be completed within 30 days for the case that does not involve the land lease, and 60 days for the case that involves the land lease. The granting or denial of the granting of a permit for the establishment of a company and the granting of a certificate of investment preferential treatment (if any) must be completed within 60 days, for both cases where the land lease is involved or not.
The above-mentioned time-limit shall be counted from the date of receipt of the valid dossier if such dossier is directly submitted to the provincial Planning and Investment Service or from the date of its receipt according to the post mark of the sending post office if the dossier is mailed. In cases where the dossier is invalid, the provincial Planning and Investment Service shall, within five (5) days after receiving it, notify the applicant for the establishment of an enterprises or company thereof and request him/her to make supplements or amendments to the dossier's contents, making them conform to the provisions of the Law on Companies and the Law on Private Enterprises. The time-limit for granting or refusing to grant a permit for the establishment of an enterprise shall be counted from the date the provincial Planning and Investment Service receives a full and valid dossier.
Article 45.- The establishment and business registration of cooperatives, State enterprises managed by local administration and enterprises owned by political organizations, socio-political organizations, socio-professional organizations, individuals, business and investment construction groups of people-funded education and training establishments, medical establishments and public-utility organizations allowed to set up by the State, shall comply with the order and procedures provided for in current legal documents of the State.
The provincial Planning and Investment Service shall be the body to receive applications for investment preferential treatment from subjects mentioned in this Article and handle dossiers of application for investment preferential treatment according to the order and procedures as provided for private enterprises in Article 44 of this Decree.
Article 46
Article 47
Article 48.- State officials and employees are strictly forbidden to abuse their powers, causing difficulties, troubles or obstacles to investment activities under the legislation on promotion of domestic investment; all violators of such legislation shall, depending on the extent of seriousness of their violations, be disciplined or examined for penal liability.
The investors shall have the right to lodge complaints and/or denunciations with the competent State agencies against violations of provisions of the legislation on promotion of domestic investment committed by State officials and agencies.
Article 49
1. The inspection or examination of operations of enterprises as well as production and business establishments must be carried out in accordance with the prescribed function, competence and provisions of law. It is forbidden to organize more than one examination or inspection team for examining or inspecting the same content, at the same moment or repeatedly in the same enterprise.
The extraordinary examination or inspection shall be made only when there appear signs of violations of law in the operations of enterprises as well as production and business establishments.
2. When an examination or inspection is made, there must be a decision of the competent agency; each examination or inspection must be recorded in a report upon its completion; the head of the examination or inspection team shall take responsibility for the examination or inspection conclusions.
3. Organizations or individuals that make decision to conduct unlawful examination or inspection or that abuse the examination or inspection to cause troubles business activities of enterprises, shall, depending on the seriousness of their violation, be disciplined or examined for penal liability.
4. Enterprises as well as production, business establishments shall have the right to lodge complaints and denunciations to the competent State agencies against the State bodies that have conducted unlawful examination or inspection about acts committed by inspectors or procurators as well as examination or inspection results which they deem improper as they deem; to request compensation for damage due to unlawful handling measures taken by inspectors or procurators.
Chapter V
IMPLEMENTATION PROVISIONS
Article 50
Investment projects which are enjoying investment preferential treatment under the Law on Promotion of Domestic Investment shall continue to enjoy investment privileges till the end of the remaining duration prescribed in the investment preferential treatment certificates already granted to them.
Regarding the additional privileges in terms of land rent exemption and reduction mentioned in Articles 27 and 28, privileges in terms of on import tax mentioned in Article 37 and privileges in terms of natural resources tax reduction mentioned in Article 38 of this Decree for projects with investment preferential treatment certificates granted before the date this Decree takes effect, such privileges shall apply to the remaining grace period after this Decree takes effect.
Investment privileges for investment projects arising from the date this Decree takes effect shall comply with this Decree.
Article 51
Within 30 days after this Decree takes effect, the Ministry of Planning and Investment, the Ministry of Finance, the Ministry of Trade, the State Bank of Vietnam, the Ministry of Labor, War Invalids and Social Affairs, the Ministry for Foreign Affairs, the Ministry of Science, Technology and Environment, the Ministry of Education and Training, the Ministry of Industry, the Commission on Ethnicities and Mountains, the General Land Administration and the Ministry of Justice shall have to issue circulars guiding the implementation of this Decree.
Article 52
- Constructing technical infrastructure in concentrated population areas.
2. Developing cargo transport and mass transit.
3. Developing education and training, health care and national culture.
- People-funded schools at different educational levels; private schools for pre-school education, secondary education, professional secondary education and tertiary education.
- Establishments in service of job training, raising workers' skills and fostering technicians; fostering and raising skills of managerial cadres.
- People-funded and private establishments in such fields as medical examination and treatment, health care for the elderly and disabled people.
- National culture houses; national art troupes.
4. Scientific and technological research.
- Research into theoretical and applied natural science, technology, social sciences and humanities.
- Research on the renewal of equipment and modernization of production lines.
- Application and development of information technologies, bio-technology and technologies for manufacturing and processing materials from domestic raw material sources.
- Development of the network of technological services: metrology, standardization, product quality control, technological assessment and appraisal, technological information, technological transfer of support.
5. Investment in the procurement of building equipment in service of the construction of projects.
III. PROCESSING OF AGRICULTURAL, FOREST AND AQUATIC PRODUCTS, TECHNICAL SERVICES IN DIRECT SERVICE OF AGRICULTURE, FORESTRY AND FISHERY.
1. Processing of food, meat, dairy products, fish, shrimp, edible oil, sugar, vegetables and fruits, rubber, natural silk, tea, coffee, refreshment and fruit juice.
2. Processing of pharmaceuticals and aromatics.
3. Processing of forest products for export.
4. Plant and animal protection and supply services; hybridization and multiplication of new strains and breeds; services in storage of agricultural, forest and marine products preservation service.
IV. PRODUCTION OF EXPORT GOODS AND IMPORT SUBSTITUTES.
Building or expanding establishments specialized in the production and processing of materials and auxiliary materials for the production of export goods and import substitutes and
V. INDUSTRIES WITH PRIORITY GIVEN TO THEIR DEVELOPMENT (IN THE 1995-2000 PERIOD), OUTSIDE THOSE MENTIONED ABOVE.
1. Production of consumer goods: Textile, leather ware, rubber, high-quality plastics, garments, household utensils, papers and school utensils.
2. Mechanical engineering, electronics and informatics: Manufacturing, assembling and repairing machines and equipment for production and processing of agricultural, forest and aquatic products and industrial consumer goods; manufacturing construction and mining equipment and means; building of river and sea-going ships; manufacturing locomotives and carriages; equipment for power lines and transformer stations; manufacturing electronic components for export, research and production of computer software.
3. Production of raw materials, fuel and materials: Oil and gas prospection, exploitation and processing; coal exploitation and processing; steel refining and rolling; production of non-ferrous metals, cement and other construction materials; production of fertilizers (nitrogenous, phosphate, composite, micro-biological and oligoelement); and production of basic chemicals.
4. Traditional crafts which need to be promoted: carving, mother-of-pearl inlaying, lacquer ware, wickerwork, carpet making, pottery, ceramics and silk weaving.
IV. INVESTMENT IN INDUSTRIAL PARKS, EXPORT PROCESSING ZONES AND HIGH-TECH PARKS IN VARIOUS BRANCHES AND TRADES, INCLUDING:
1. Enterprises investing in, building and dealing in technical infrastructure of industrial parks, export processing zones and high-tech parks.
2. Enterprises investing in different production and service sectors within industrial parks, export processing zones and high-tech parks.
LIST B
DISTRICTS IN AREAS OF ETHNIC MINORITIES, MOUNTAIN AND ISLAND AREAS ELIGIBLE FOR INVESTMENT PREFERENTIAL TREATMENT
Issued together with Decree No.07/1998/ND-CP of January 15, 1998 of the Government detailing the implementation of the Law on Promotion of Domestic Investment (amended).
I. LIST OF DISTRICTS IN AREAS OF ETHNIC MINORITIES AND HIGH-MOUNTAIN 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
Me district
7. Xin Man 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 district
7. Hoa
8. Quang Hoa district
9. Thach
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
5. Bac Yen district
6. Moc Chau 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.
5. Lao Cai province:
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. Kong Chro district
Khe district
3. Mang Yang district
4. Ayun Pa district
5. Chu Pah district
6. Duc Co district
7. Chu Prong district
8. Krong Pa district
9. Chu Se district
10. Kbang district.
7. Kon Tum province:
1. Konplong district
2. Dak To district
3. Dak Glei district
4. Sa Thay district.
8. Dak Lak province:
1. Ea Sup district
2. Krong Buk district
3. Krong Pac district
4. Dak Mil district
5. Ma DRak district
6. Lak district
7. Dak Nong district
8. EaH'Leo district
9. Krong Bong district
10. Krong ANa district
11. Cu M'gar district
12. Dak Rlap district
13. Ea Kar district
14. Krong Nang district
15. Krong No district
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 Chai district
2. Tram Tau district.
11. Hoa Binh province:
1. Cang Chai 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
6. Van Quan district
13. Bac Kan province:
1. Na Ri district
2. Cho Don district.
14. Thai Nguyen province:
1. Vo Nhai district.
15. Tuyen Quang province:
1. Na Hang district.
16. Quang Ninh province:
1. Ba Che district
17. Bac Giang province:
1. Son Dong district.
18. Thanh Hoa province:
1. Quan Hoa district
2. Ba Thuoc district
3. Lang Chanh district
19. Nghe
1. Ky Son district
2. Tuong Duong district
3. Con Cuong district
4. Quy Chau district
20. Quang Binh province:
21. Quang Tri province:
22. Thua Thien- Hue province:
1. A Luoi district.
23. Quang Nam province:
1. Tra My district
2. Hien district
3. Giang district
24. Quang Ngai province:
1. Tra Bong district
2. Son Ha district
3. Ba To district
25. Ninh Thuan province:
26. Kien Giang province:
1. Ha Tien district.
II. LIST OF DISTRICTS IN AREAS OF ETHNIC MINORITIES, MOUNTAIN AND ISLAND AREAS
1. Ha Giang province:
1. Bac Quang district
2. Ha Giang provincial town.
2. Cao Bang province:
3. Son La province:
1. Yen Chau district
2. Phu Yen district
3. Son La provincial town.
4. Lai Chau province:
5. Lao Cai province:
1. Bao Thang district
2. Bao Yen district
3. Lao Cai provincial town.
6. Kon Tum province:
7. Lam Dong province:
1. Da Huoai district
2. Da Teh district
3. Cat Tien district
8. Gia Lai province:
1. PleiKu provincial town.
9. Dak Lak province:
1. Buon Ma Thuat provincial town.
10. Yen Bai province:
1. Yen Bai provincial town
2. Yen Binh district
3. Tran Yen district
4. Van Chan district
5. Luc Yen district
11. Hoa Binh province:
1. Hoa Binh town
2. Tan Lac district
3. Lac Son district
4. Ky Son district
5. Luong Son district
6. Kim Boi district
7. Lac Thuy district
8. Yen Thuy district.
12. Lang Son province:
1. Lang Son provincial town
2. Van Lang district
3. Bac Son district
4. Van Quan district
5. Cao Loc district
6. Loc Binh district
7. Chi Lang district
13. Bac Kan province:
1. Bach Thong district
2. Bac Kan provincial town.
14. Thai Nguyen province:
1. Dinh Hoa district
2. Phu Luong district
3. Dai Tu district
4. Vo Nhai district5.
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 provincial town
2. Tien Yen district
3. Quang Ha district
4. Hoanh Bo district
5. Dong Trieu district
17. Bac Giang province:
1. Luc Nam district
2. Yen
18. Phu Tho province:
1. Thanh Son district
2. Yen Lap district
3. Doan Hung district
4. Song Thao district.
19. Hai Duong province:
1. Chi Linh district.
20. Ninh Binh province:
1. Nho Quan district
2. Gia Vien district
3. Tam Diep provincial town
4. Yen Mo district.
21. Thanh Hoa province:
1. Ngoc Lac district
2. Nhu Xuan district
3. Cam Thuy district
22. Nghe
1. Quy Hop district
2. Nghia Dan district
3. Anh Son district
4. Tan Ky district
23. Quang Binh province:
24. Ha Tinh province:
1. Huong Khe district
2. Huong Son district
3. Ky Anh district
4. Cam Xuyen district
25. Thua Thien- Hue province:
1. Nam Dong district.
26. Quang Nam province:
27. Binh Dinh province:
Lao district
2. Vinh Thanh 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
30. Binh Thuan province:
1. Tanh Linh district
2. Bac Binh district
31. Binh Phuoc province:
1. Bu Dang district
2. Phuoc Long district
32. Dong Nai province:
1. Tan Phu district
2. Xuan Loc district
Giang province:
1. Tinh Bien district
34. Island districts in coastal provinces and cities:
- Quang Ninh province:
1. Van Don
2. Co To district.
- Hai Phong city:
1. Cat Hai district
2. Bach Long Vi district.
- Da Nang city:
district.
- Quang Ngai province:
- Khanh Hoa province:
district.
- Binh Thuan province:
Phu Quy Island district.
- Kien Giang province:
1. Kien Hai Island district
Phu Quoc Island.
- Ba Ria - Vung Tau province:
1. Con Dao district.
LIST C
OTHER DIFFICULT AREAS
Issued together with Decree No.07/1998/ND-CP of January 15, 1998 of the Government detailing the implementation of the Law on Promotion of Domestic Investment (amended).
1. Hoa Binh province (excluding Hoa Binh provincial town and districts on List B)
2. Nghe
3. Thanh Hoa province (excluding Thanh Hoa city, Sam Son provincial town, Bim Son provincial town and districts on List B)
4. Ha Tinh province (excluding Ha Tinh provincial town and districts on List B)
5. Quang Binh province (excluding Dong Hoi provincial town and districts on List B)
6. Quang Tri province (excluding Dong Ha provincial town and districts on List B)
7. Quang Ngai province (excluding Quang Ngai provincial town and districts on List B)
8. Binh Dinh province (excluding Quy Nhon city and districts on List B)
9. Phu Yen province (excluding Tuy Hoa provincial town and districts on List B)
10. Ninh Thuan province (excluding Phan Rang - Thap Cham provincial town and districts on List B)
11. Binh Thuan province (excluding Phan Thiet town and districts on List B)
12. Districts inhabited by Cham and Khmer ethnic minority groups in south-Central Vietnam and sourthern provinces (excluding districts on List B): the list thereof shall be issued by the Commission on Ethnicities and Mountains Areas.
13. Ho Chi Minh City:
1. Can Gio district
2. Nha Be district.
14. Kien Giang province:
Bien district (U Minh Thuong deep-lying area)
Minh district (U Minh Thuong deep-lying area)
3. Vinh Thuan district (U Minh Thuong deep-lying area)
4. Go Quao district (the submerged areas of Long Xuyen quadrangle and western part of Hau
5. Giong Rieng district (the submerged area of Long Xuyen quadrangle and western part of Hau
6. Hon Dat district (the submerged areas of Long Xuyen quadrangle and western part of Hau
7. Chau Thanh district (the submerged areas of Long Xuyen quadrangle and western part of Hau
8. Tan Hiep district (the submerged areas of Long Xuyen quadrangle and western part of Hau
9. Rach Gia town (the submerged areas of Long Xuyen quadrangle and western part of Hau
15. Ha Noi City:
16. Ha Nam province:
1. Kim Bang district
17. Tra Vinh province:
1. Chau Thanh district
2. Tra-Cu district.