Decree of Government No.92/2007/ND-CP dated June 01, 2007 of the Government detailing the implementation of a number of articles of the law on tourism

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Issuing body:	Government	Effective date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Official number:	92/2007/ND-CP	Signer:	Nguyen Tan Dung
Type:	Decree	Expiry date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Issuing date:	01/06/2007	Effect status:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Fields:	Culture - Sports - Tourism

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THE GOVERNMENT -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ----------
No.92/2007/ND-CP	Hanoi, June 01, 2007

DECREE

DETAILING THE IMPLEMENTATION OF A NUMBER OF ARTICLES OF THE LAW ON TOURISM

THE GOVERNMENT

Pursuant to the Law on Organization of the Government dated December 25, 2001;
Pursuant to the Law on Tourism dated June 14, 2005;
At the proposal of the General Director of the Vietnam National Administration of Tourism,

DECREES:

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation and subjects of application

1. Scope of regulation: This Decree details the implementation of a number of articles of the Law on Tourism regarding tourism resources; tourism development plans; tourist resorts, tourist spots and tourist cities; tourist guides; tourism promotion; tourism business; and state management of tourism.

2. Subjects of application:

a) Vietnamese or foreign organizations and individuals engaged in tourism activities in the Vietnamese territory;

b) Agencies, organizations, individuals and population communities conducting tourism-related activities.

Article 2. Policies to boost tourism development

1. Investment projects on the construction of national tourist resorts, ecological tourist resorts or cultural parks where sport or recreation activities take place, which are on the list of domains or geographical areas eligible for investment incentives according to government regulations, are entitled to:

a) Import tax, export tax or enterprise income tax incentives provided for by the Government;

b) Exemption from or reduction of land use tax, land use levy, land or water surface rent, for land allocated or leased under the land law or the tax law.

2. Investment projects on the expansion, upgrading or construction of tourism job-teaching and-training establishments, and investment projects on tourism development in geographical areas

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Decree of Government No.92/2007/ND-CP dated June 01, 2007 of the Government detailing the implementation of a number of articles of the law on tourism

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