Decree No. 93/2015/ND-CP dated October 15, 2015 of the Government on the management organization and operation of national defense and security enterprises
National defense and security enterprises are entitled to land use levy exemption and reduction
The Government issues the Decree No. 93/2015/ND-CP on the management organization and operation of national defense and security enterprises on October 15, 2015.
National defense and security enterprises being state enterprises under the Ministry of National Defence or the Ministry of Public Security shall be entitled to the following operation mechanisms:
Firstly, being entitled to the exemption, reduction of the land rental, land use levy, and land use tax for the area of land serving national defense and security tasks assigned for management and use in accordance with the Land Law and guiding documents.
Secondly, being supported bonus and welfare funds by the state. Such support shall be equal to 02 months of wages, in case there is not enough source to set up those two funds;
Thirdly, having some specialized expenses accounted into business and production costs (in case where the state budget does not support or the support from the state budget is not enough), including: Expenses for wage payment, the contribution of social insurance premiums for persons who are close to retirement; expenses for ensuring costumes and items for military officers, professional army personnel, national defense workers and employees, non-commissioned officers, and people’s public security workers; expenses for payment of discharge from the army, work cessation according to the current regime, etc.
This Decree takes effect on December 01, 2015.
For further details of the Decree 93/2015/ND-CP, Click here
translation of the Official Gazette of the Vietnam News Agency
THE SOCIALIST REPUBLIC OF VIETNAM
Hanoi, October 15, 2015
ON THE MANAGEMENT ORGANIZATION AND OPERATION OF NATIONAL DEFENSE AND SECURITY ENTERPRISES
Pursuant to the Law on Organization of the Government dated December 25, 2001;
Pursuant to the Law on Enterprises dated November 26, 2014;
Pursuant to the Law on Management and Use of State Capital Invested in Production and Business at Enterprises dated November 26, 2014;
At the proposal of the Minister of Planning and Investment,
The Government hereby promulgates the Decree on the management organization and operation of national defense and security enterprises.
Article 1. Scope of regulation
1. This Decree provides regulations on the management organization and operation of national defense and security enterprises.
2. The establishment, merger, consolidation, division, splitting, dissolution, bankruptcy, and other contents regarding the management organization and operation of national defense and security enterprises which are not prescribed in this Decree shall comply with the Law on Enterprises and guiding documents.
Article 2. Subjects of application
This Decree shall be applied to national defense and security enterprises as prescribed in Article 3 of this Decree; organizations and individuals involved in the management organization, operation, and inspection, supervision of national defense and security enterprises.