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 |
------------------------------------------------------------------------------------------------------
This translation is made by LawSoft and
for reference purposes only. Its copyright is owned by LawSoft
and protected under Clause 2, Article 14 of the Law on Intellectual Property.Your comments are always welcomed
