Nội dung toàn văn Official Dispatch No. 5248/TC-CST of April 29, 2005, on business income tax (BIT) preferences for organizations registering transactions at Hanoi securities trading center
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No. 5248/TC-CST | Hanoi, April 29, 2005 |
To: Provincial/municipal Tax Departments
In furtherance of the Government's Resolution No. 01/2005/NQ-CP of January 14, 2005, on a number of major solutions to direct the implementation of the 2005 socio-economic plan and state budget, including the perfection and development of operation of the securities market, the Hanoi Securities Trading Center has been put to operation. Pending the Prime Minister's promulgation of official document specifying tax preferences for organizations listing and registering transactions at securities trading centers, the Finance Ministry hereby provides the following provisional guidance:
Organizations that have for the first time registered securities transactions at the Hanoi Securities Trading Center shall enjoy BIT preferences like organizations that list their securities at securities trading centers as provided for in the Finance Ministry's Official Letter No. 11924/TC-CST of October 20, 2004.
The Finance Ministry hereby notifies provincial/municipal Tax Departments thereof for implementation guidance.
| FOR THE MINISTER OF FINANCE |