Nội dung toàn văn Resolution No. 78/NQ-CP tax exemption for government bonds issued on the international market in 2014
THE GOVERNMENT | THE SOCIALIST REPUBLIC OF VIETNAM |
No. 78/NQ-CP | Hanoi, November 1, 2014 |
RESOLUTION
ON TAX EXEMPTION FOR GOVERNMENT BONDS ISSUED ON THE INTERNATIONAL MARKET IN 2014
THE GOVERNMENT
Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to the Government’s Decree No. 01/2011/ND-CP of January 5, 2011, on the issuance of government bonds, government-guaranteed bonds and municipal bonds;
Pursuant to the Government’s Decree No. 08/2012/ND-CP of February 16, 2012, promulgating the working regulation of the Government;
At the proposal of the Ministry of Finance,
RESOLVES:
Article 1. To exempt enterprise income tax and personal income tax for incomes from interests of government bonds issued on the international market in 2014.
Article 2. Pursuant to Article 1 of this Resolution, the Ministry of Finance shall include the exemption in the prospectus and documents for investors; and the Ministry of Justice shall give legal opinions for the issuance of government bonds on the international market in 2014.
Article 3. Ministers, heads of ministerial-level agencies and government-attached agencies shall implement this Resolution.-
| ON BEHALF OF THE GOVERNMENT |
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