Laws of Vietnam

THE GOVERNMENT

DECREES:

Article 1.- To amend and supplement (in the Appendix) the List of branches and trades eligible for investment preferences (List A), the List of geographical areas meeting with socio-economic difficulties (List B) and the List of geographical areas meeting with special socio-economic difficulties (List C) in replacement of List A, List B and List C in the Appendix issued together with the Government’s Decree No. 51/1999/ND-CP of July 8, 1999 detailing the implementation of the Law on Domestic Investment Promotion (amended), hereafter called Decree No. 51/1999/ND-CP for short.

Article 2.- Stipulations for projects entitled to investment preferences are as follows:

1. Investment projects on the Lists prescribed in Article 1 of this Decree shall be entitled to investment preferences under the provisions of Decree No. 51/1999/ND-CP as from the date this Decree takes effect.

2. For investment projects already granted the investment preference certificates under the provisions of the Law on Domestic Investment Promotion, which are not on the Lists prescribed in Article 1 of this Decree, they shall still enjoy investment preferences according to the granted investment preference certificates.

3. For investment projects already granted the investment preference certificates, if they also meet the conditions prescribed in Article 1 of this Decree, and the investors have dossiers of registration for adjustment and/or addition of investment preferences, the agencies that have granted the investment preference certificates shall adjust and/or add preferences for the remaining preferential duration after this Decree takes effect.

4. For investment projects which have been implemented but not yet registered for investment preferences according to the provisions of Decree No. 51/1999/ND-CP, if they meet the conditions prescribed in Article 1 of this Decree, and the investors have dossiers of registration for investment preferences, they shall be granted by the competent agencies the investment preference certificates for the project’s remaining preferential duration (if any), counting from the effective date of this Decree.

5. The State shall not refund taxes and financial obligations already paid by the investors during the time before this Decree takes effect.

Article 3.- In each period, the Prime Minister shall decide the specific amendment and/or addition of branches, trades and geographical areas eligible for investment preferences according to Lists A, B and C.

Article 4.- This Decree takes effect 15 days after its signing.

Article 5.- The Ministry of Planning and Investment shall have to monitor and urge the implementation of this Decree, and once every 6 months, make a preliminary review and report to the Government on the implementation situation as well as arising problems to be handled.

Article 6.- The ministers, the heads of the ministerial-level agencies, the heads of the agencies attached to the Government and the presidents of the People’s Committees of the provinces and centrally-run cities shall have to amend and/or supplement relevant legal documents to make them compatible with the provisions of the Decree, and implement this Decree.

On behalf of the Government
Prime Minister
PHAN VAN KHAI

BRANCHES AND TRADES ELIGIBLE FOR INVESTMENT PREFERENCES

Projects for investment in branches and trades of the following domains shall be eligible for preferences:

I. Afforestation and zoning for forest regeneration; planting perennial trees on unused land, waste land and/or bare hills; virgin land reclamation; salt-making; aquaculture in unexploited water areas:

1. Forest planting and tending.

2. Planting long-term industrial trees and fruit trees on unused land, waste land and/or bare hills.

3. Virgin land reclamation in service of agricultural, forestry and fishery production.

4. Salt production, exploitation and refinement.

5. Farming assorted aquatic resources in unexploited water areas.

II. Infrastructure construction, development of public transportation; development of education and training, health care and traditional cultures:

1. Investment in building electric power plants, electricity distribution and transmission networks, building establishments operated by solar energy, wind power or bio-gas.

2. Investment in building water plants and water supply systems in service of daily life and industry; investment in building water drainage systems.

3. Investment in building and modernizing land-road bridges, airports, harbors, railway stations, car stations and car parks; opening new rail lines.

4. Building technical infrastructure in concentrated population quarters in the localities on List B or C issued together with this Decree.

5. Developing public transportation: investment in railway transportation means, land-road passenger transportation by cars of 17 seats or more, waterway passenger transportation by mechanized means.

6. Investment in providing Internet connection, Internet access and Internet application services in geographical areas on Lists B and C issued together with this Decree; postal matter and parcel services.

7. Opening semi-public, people-founded and private schools at the different levels: pre-school education, general education, professional secondary education and tertiary education.

8. Setting up vocational training establishments and establishments for raising workers’ skills.

9. Setting up traditional culture houses and art troupes; producing, making and repairing traditional musical instruments; and renovating conservation areas, museums and traditional culture houses.

10. Setting up people-founded and private hospitals for medical examination and treatment, setting up establishments for epidemics prevention and combat as well as hygiene; setting up concentrated relief centers caring for the disabled and orphans, and geriatric centers.

III. Export goods production and trading:

Projects on producing and trading in goods with the export turnover exceeding 30% of the total value of the goods produced and/or traded in by the project in a fiscal year.

IV. Offshore fishing; processing of agricultural, forest and aquatic products; technical services directly for agricultural, forestry and fishery production:

1. Offshore fishing.

2. Processing of agricultural products from domestic raw material sources: livestock and poultry processing; vegetable and fruit processing and preservation; producing oil, essential oil and fatty substances from plants; producing liquid milk and products extracted from milk; crude powder production; producing feed for livestock, poultry and aquatic animals; producing bottled and canned drinks from fruits.

3. Producing paper pulp, paper, paperboard and artificial board directly from domestic sources of agricultural and forest raw materials.

4. Preserving and processing aquatic resources from domestic raw material sources.

5. Services in support of planting agricultural, industrial and forestrial trees; activities in support of husbandry; activities in support of forestry; aquatic resource services; domestic animal protection services; multiplication and hybridization of strains and breeds; agricultural, forest and aquatic product preservation services; and building store houses for preservation of agricultural, forest and aquatic products.

V. Scientific, technological research and development as well as services; consultancy on legal matters, investment, business, business administration, intellectual property right protection and technological transfer:

1. Investment in building technical establishments and works: laboratories and experimental stations, aiming to apply new technologies to production; producing new materials and rare and precious materials.

2. Investment in producing computers and software products.

3. Providing services: information technology research and developing human resources for information technology.

4. Investment in producing semiconductors and electronic components; producing telecommunication and Internet equipment; applying new technologies to production of information and telecommunication equipment.

5. Applying high-tech industries; applying new biological technologies to the health service and production of plant seeds and animal breeds, biological fertilizers, biological insecticides and veterinary vaccines; treatment of wastes and environmental pollution, re-cycling discarded materials and wastes.

6. Applying technologies which consume or produce machinery or equipment consuming biological energy, wind power, solar, or geothermal energy, tidal power.

7. Consultancy on legal matters, investment, business administration, scientific and technical consultancy services; intellectual property right and technological transfer.

VI. Investment in establishing production chains, business/production scale expansion and technological renovation; ecological and environmental improvement and urban sanitation; relocation of production establishments from urban areas; diversification of branches, trades and products:

1. Investment in new production chains, investment in business/production scale expansion, investment in renovation of technologies for the branches and trades of the domains prescribed in this List.

2. Investment in waste treatment works for environmental protection; garbage collection.

3. Investment in relocation of production establishments from inner cities or into industrial parks, export-processing zones, high-tech parks or industrial clusters.

VII. Other branches and trades:

1. Planting sugarcane, cotton and tea in service of the processing industry; planting pharmaceutical plants; producing plant seeds and animal breeds.

2. Manufacturing children’s toys; weaving fabrics and perfecting textile products; producing silk and fiber of various kinds; leather tanning and preliminary processing.

3. Livestock and poultry breeding and aquaculture under the program on restructuring agricultural economy with the farm scale or larger.

4. Producing base chemicals, pure chemicals, special-use chemicals and dye.

5. Investment in producing curative medicines for men; medical equipment and orthopaedical instruments; wheelchairs and instruments used exclusively for the disabled; building storehouses for preservation of pharmaceuticals; storing curative medicines for men for prevention and combat against floods and typhoons, natural disasters and dangerous epidemics; plant protection drugs; preventive and curative medicines for animals and aquatic resources.

6. Investment in manufacturing medium- and high-voltage electric instruments; diesel engines; equipment and accessories for cargo and fishing ships; machine tool, machinery, equipment, accessories and machines in service of agricultural and forestry production; food processing machines; machines for textile and garment industry; machines for leather industry; mining machines; construction machines; industrial robots; locomotives and carriages; assorted automobiles and their accessories; electric generators; precision equipment; equipment and machinery for inspecting and controlling safety of the industrial production process; manufacturing moulds for metal and non-metal products; building and repairing ships and boats; manufacturing waste treatment equipment.

7. Manufacturing high-quality steel, alloy, non-ferrous metal, rare and precious metal and porous iron for industrial use; manufacturing specialized cement, sound-proof, electricity- and heat-resistant materials, composite materials in replacement of wood, construction plastics, glass fibers, fire materials; coke and activated coal; manufacturing fertilizers.

8. Traditional handicraft and fine art crafts: carving; mother-of-pearl inlaying; lacquer ware; intaglio; wickerwork; carpet making, silk weaving, brocade-weaving and lace-making; pottery and ceramics production; fine art bronze article and poonah paper production.

9. Investment in building class-I markets and exhibition zones; trade promotion, capital-mobilizing and -lending activities of people’s credit funds.

10. Sea- pilotage and rescue services.

11. Investment in building national tourist sites and ecological tourist areas; national gardens; investment in building culture parks with diversified sports, recreation and entertainment activities.

12. Investment in construction and commercial operation of infrastructures in industrial parks, export-processing zones and high-tech parks. Investment in manufacturing and processing in industrial parks, export-processing zones, high-tech parks, small- and medium-sized industrial parks, and industrial clusters.

GEOGRAPHICAL AREAS MEETING WITH SOCIO-ECONOMIC DIFFICULTIES

I. Districts of high-land provinces:

1. Bac Kan provincial capital.

1. Cao Bang provincial capital.

1. Bac Quang district

2. Ha Giang provincial capital.

1. Dien Bien Phu provincial town

2. Dien Bien district

3. Lai Chau provincial capital.

1. Bao Thang district

2. Cam Duong provincial town

3. Lao Cai provincial capital.

1. Mai Son district

2. Son La provincial capital

3. Yen Chau district.

II. Districts of mountainous provinces and delta areas:

1. Luc Ngan district

2. Luc Nam district

3. Yen The district.

1. Kim Boi district

2. Ky Son district

3. Lac Son district

4. Luong Son district

5. Lac Thuy district

6. Tan Lac district

7. Yen Thuy district

8. Cao Phong district.

1. Bac Son district

2. Cao Loc district

3. Chi Lang district

4. Huu Lung district

5. Loc Binh district

6. Trang Dinh district

7. Van Lang district

8. Van Quang district.

1. Doan Hung district

2. Ha Hoa district

3. Song Thao district

4. Thanh Ba district

5. Tam Thanh district

6. Phu Ninh district.

1. Hoanh Bo district

2. Hai Ninh district

3. Tien Yen district

4. Van Don district

5. Hai Ha district

6. Dam Ha district.

1. Ham Yen district

2. Son Duong district

3. Yen Son district

4. Tuyen Quang provincial capital.

1. Dong Hy district

2. Dai Tu district

3. Dinh Hoa district

4. Phu Luong district.

1. Tran Yen district

2. Van Yen district

3. Van Chan district

4. Yen Binh district

5. Nghia Lo provincial capital.

1. Dong Phu district

2. Phuoc Long district

3. Binh Long district.

1. Cu Jut district

2. Cu M’gar district

3. Dak Rlap district

4. Dak Mil district

5. Ea H’Leo district

6. Ea Kar district

7. Krong Pac district

8. Krong Buk district

9. Krong A Na district

10. Krong Nang district.

1. An Khe district

2. Ayun Pa district

3. Chu Se district.

1. Kon Tum provincial capital.

1. Bao Lam district

2. Cat Tien district

3. Di Linh district

4. Da Teh district

5. Don Duong district

6. Duc Trong district

7. Da Huoai district

8. Lam Ha district.

1. Bac Binh district

2. Duc Linh district

3. Ham Thuan Bac district

4. Tanh Linh district

5. Ham Thuan Nam district.

1. Hoai An district

2. Phu My district

3. Phu Cat district

4. Tay Son district.

1. Chi Linh district

2. Kinh Mon district.

1. Huong Khe district

2. Huong Son district

3. Ky Anh district

4. Nghi Xuan district.

1. Tam Diep provincial town

2. Nho Quan district

3. Yen Mo district.

1. Anh Son district

2. Nghia Dan district

3. Tan Ky district

4. Thanh Chuong district.

1. Ninh Hai district

2. Ninh Phuoc district.

1. Song Cau district

2. Tuy Hoa district

3. Tuy An district.

1. Dak Rong district

2. Vinh Linh district

3. Gio Linh district

4. Cam Lo district

5. Trieu Phong district

6. Hai Lang district.

1. Dai Loc district

2. Que Son district.

1. Nghia Hanh district

2. Son Tinh district.

1. Thach Thanh district.

1. Nam Dong district

2. Quang Dien district

3. Phong Dien district

4. Huong Tra district

5. Phu Loc district

6. Phu Vang district.

1. An Phu district

2. Tri Ton district

3. Tinh Bien district

4. Thoai Son district.

1. Bac Lieu provincial capital

2. Vinh Loi district.

1. Thoi Binh district

2. Tran Van Thoi district

3. Cai Nuoc district

4. Dam Doi district

5. Ngoc Hien district.

1. Dinh Quan district

2. Tan Phu district

3. Xuan Loc district

4. Long Khanh district.

1. Chau Thanh district

2. Hon Dat district

3. Giong Rieng district

4. An Minh district

5. Tan Hiep district

6. Ha Tien provincial capital

7. Kien Luong district.

1. Van Ninh district

2. Cam Ranh district

3. Dien Khanh district.

1. Long Phu district

2. My Xuyen district

3. Soc Trang provincial capital.

1. Cau Ngang district

2. Cau Ke district

3. Tieu Can district.

1. Lap Thach district

2. Tam Duong district

3. Binh Xuyen district.

1. Long My district

2. Vi Thuy district

3. O Mon district.

1. Tan Bien district

2. Tan Chau district

3. Chau Thanh district

4. Ben Cau district.

1. Thai Thuy district.

1. Duc Hue district

2. Tan Hung district

3. Vinh Hung district

4. Moc Hoa district

5. Tan Thanh district

6. Duc Hoa district.

1. Hong Ngu district

2. Tan Hong district

3. Tam Nong district

4. Thap Muoi district.

1. Tan Phuoc district.

1. Quang Ninh district

2. Le Thuy district

3. Bo Trach district

4. Quang Trach district.

1. Chau Duc district

2. Xuyen Moc district.

1. Tra On district

2. Tam Binh district

3. Binh Minh district.

1. Soc Son district.

1. Can Gio district

2. Nha Be district.

1. Thanh Phu district

2. Ba Tri district

3. Binh Dai district.

1. Gia Binh district

2. Que Vo district.

1. Ba Vi district.

1. Hoa Vang district.

1. Thanh Liem district.

1. An Thi district

2. Phu Cu district

3. Tien Lu district.

1. Phu Giao district.

GEOGRAPHICAL AREAS MEETING WITH SPECIAL SOCIO-ECONOMIC DIFFICULTIES

I. Districts of high-land provinces and islands:

1. Ba Be district

2. Bach Thong district

3. Cho Moi district

4. Cho Don district

5. Ngan Son district

6. Na Ri district.

1. Bao Lac district

2. Ha Lang district

3. Ha Quang district

4. Hoa An district

5. Nguyen Binh district

6. Quang Uyen district

7. Thong Nong district

8. Tra Linh district

9. Thach An district

10. Trung K0hanh district

11. Phuc Hoa district.

1. Bac Me district

2. Dong Van district

3. Hoang Su Phi district

4. Meo Vac district

5. Quan Ba district

6. Vi Xuyen district

7. Xin Man district

8. Yen Minh district.

1. Muong Lay district

2. Muong Te district

3. Phong Tho district

4. Tua Chua district

5. Tuan Giao district

6. Sin Ho district

7. Dien Bien Dong district

8. Muong Nhe district

9. Tam Duong district.

1. Bac Ha district

2. Bat Sat district

3. Muong Khuong district

4. Than Uyen district

5. Van Ban district

6. Sa Pa district

7. Bao Yen district.

1. Bac Yen district

2. Moc Chau district

3. Muong La district

4. Quynh Nhai district

5. Thuan Chau district

6. Song Ma district

7. Phu Yen district.

1. Phu Quy district.

1. Con Dao district.

1. Hoang Sa island district.

1. Bach Long Vi district

2. Cat Hai district.

1. Truong Sa district.

1. Kien Hai district

2. Phu Quoc district.

1. Co To district.

1. Ly Son district.

II. Districts of mountainous provinces and delta areas inhabited by ethnic minority people:

1. Son Dong district.

1. Da Bac district

2. Mai Chau district.

1. Binh Gia district

2. Dinh Lap district.

1. Thanh Son district

2. Yen Lap district.

1. Ba Che district

2. Binh Lieu district.

1. Chiem Hoa district

2. Na Hang district.

1. Vo Nhai district.

1. Luc Yen district

2. Mu Cang Chai district

3. Tram Tau district.

1. Dak Nong district

2. Krong No district

3. Krong Bong district

4. Lak district

5. Buon Don district

6. M’Drak district

7. Ea Sup district

8. Dak Song district.

1. Duc Co district

2. K’Bang district

3. Krong Pa district

4. Kon Ch’ro district

5. Mang Yang district

6. Ia Grai district

7. Chu Prong district

8. Chu Pah district.

1. Dak To district

2. Dak Glei district

3. Kon Plong district

4. Sa Thay district

5. Dak Ha district

6. Ngoc Hoi district

7. Kon Ray district.

1. Lac Duong district.

1. An Bien district

2. Go Quao district

3. Vinh Thuan district.

1. My Tu district

2. Thanh Tri district

3. Vinh Chau district

4. Cu Lao Dung district.

1. Chau Thanh district

2. Tra Cu district.

1. An Lao district

2. Vinh Thanh district

3. Van Canh district.

1. Khanh Vinh district

2. Khanh Son district.

1. Ninh Son district.

1. Tan Thanh district.

1. Hong Dan district.

1. Bu Dang district

2. Loc Ninh district.

1. U Minh district.

1. Quan Hoa district

2. Ba Thuoc district

3. Lang Chanh district

4. Thuong Xuan district

5. Quan Son district

6. Muong Lat district

7. Nhu Xuan district

8. Ngoc Lac district

9. Cam Thuy district

10. Nhu Thanh district.

1. Ky Son district

2. Tuong Duong district

3. Con Cuong district

4. Que Phong district

5. Quy Hop district

6. Quy Chau district.

1. Minh Hoa district

2. Tuyen Hoa district.

1. Huong Hoa district.

1. A Luoi district.

1. Hien district

2. Giang district

3. Phuoc Son district

4. Tra My district

5. Hiep Duc district

6. Tien Phuoc district

7. Nui Thanh district.

1. Ba To district

2. Tra Bong district

3. Son Tay district

4. Son Ha district

5. Minh Long district

6. Binh Son district.

1. Son Hoa district

2. Song Hinh district

3. Dong Xuan district.

On behalf of the Government
Prime Minister
PHAN VAN KHAI