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MEKONG COUNSEL

Circular guiding the implementation on financial policy on the policy for developing a number of supporting industries

On July 07th, 2011, the Ministry of Finance issued Circular No. 96/2011/TT-BTC guiding the implementation on financial policy regulated at Decision No. 12/2011/QD-TTG dated February 24th, 2011 of Prime Minister on the policy for developing some supporting industries. Accordingly, this Circular guides on the financial policy for developing supporting industries with regard to mechanical manufacturing, electronics – informatics, manufacture and assemblage of cars, weaving – garment, leather – shoes industry and industries supporting to the development of high technology in accordance with Decision No.12/2011/QD-TTg.

 

Manufacturing projects in supporting industries shall be eligible to preferential treatment on import duty, export duty in accordance with the laws on preferential treatment in tax; to borrow loans for investment development of the Government; to policy on financial assistance under regulations on development assistance of small and medium enterprises; to preferences in corporate income tax, value added tax, rents of land use, land lease, land water surface and non-agricultural land as regulated.

 

This Circular shall come into force from August 18th, 2011.