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This Decree details and guides the implementation of a number of articles of the Investment Law regarding application, control and announcement of business investment conditions; investment guarantee measures; investment incentives; investment procedures; organization of activities of investment projects and state management of investment activities. This Decree applies to investors, competent state agencies, and organizations and individuals involved in business investment activities. Interpretation of terms In this Decree, the terms below shall be construed as follows: 1.Investment conditions for foreign investors are applied to investment activities of foreign investors that: a/ Invest in establishing economic organizations; b/ Make investment through capital contribution or purchase of shares or capital contributions in economic organizations; c/ Make investment under business cooperation contracts; d/ Acquire through transfer of investment projects or other cases of taking over investment projects; dd/ Change or add business investment sectors or trades, for foreign-invested economic organizations. Business investment conditions means conditions which individuals and organizations must satisfy in accordance with laws, ordinances, decrees and treaties on investment when conducting investment or business activities in the sectors or trades specified in Appendix 4 to the Investment Law. Treaty on investment means a treaty which the State or Government of the Socialist Republic of Vietnam has signed or acceded to and which prescribes the rights and obligations of the State or Government of the Socialist Republic of Vietnam toward investment activities of investors from countries or territories being contracting parties to such treaty. 59/2005/QH11 passed on November 29, 2005, by the National Assembly of the Socialist Republic of Vietnam. Uncommitted service sectors and sub-sectors means sectors and sub-sectors specified in Vietnam’s WTO Schedule of Commitments and other treaties on investment for which the State of the Socialist Republic of Vietnam has the right to impose or not to impose investment conditions or not to open them to foreign investors. Project investment capital means capital contributed or raised by investors to implement an investment project as stated in the investment policy decision or investment registration certificate. Rural area means an administrative area outside wards of a town or city or urban districts of a city. Business investment guarantee in case of legal change 1.The ground for application of investment incentives to science and technology enterprises is their science and technology enterprise certificates. For investment projects other than those mentioned in Clause 2 of this Article, investors shall base themselves on the subjects eligible for investment incentives specified in Clause 1, Article 16 of this Decree and relevant regulations to determine investment incentives they may enjoy and carry out the procedures for enjoying such investment incentives at the investment incentive application agency. Investment incentives shall be adjusted in the following cases: a/ In case an investment project satisfies the conditions for additionally enjoying an investment incentive, its investor may enjoy such investment incentive for the remaining incentive period; b/ An investor may not enjoy an investment incentive stated in the investment registration certificate or investment policy decision in case its/his/her investment project fails to satisfy the conditions for enjoying such investment incentive.In case the investment project satisfies the conditions for enjoying another investment incentive, the investor may enjoy the incentive under such conditions; c/ In case an investment project fails to satisfy the conditions for enjoying an investment incentive for a period, its investor may not enjoy such investment incentive for such period. Economic organizations that are newly established or implementing investment projects from their transformation, change of ownership form, division, splitting, merger, consolidation or transfer of investment projects may inherit investment incentives of investment projects before the transformation, division, splitting, merger, consolidation or transfer.Section 2 INVESTMENT SUPPORTS FOR INDUSTRIAL PARKS, EXPORT PROCESSING ZONES, HI-TECH PARKS AND ECONOMIC ZONES Article 18.Investment supports for construction of infrastructure of industrial parks and export processing zones 1.

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The Ministry of Planning and Investment shall assume the prime responsibility for, and coordinate with ministries and ministerial-level agencies in, reviewing and summing up sectors, trades and investment conditions for foreign investors under laws, ordinances, decrees and treaties on investment, and service sectors and sub-sectors mentioned at Point e, Clause 2, Article 10 of this Decree to be announced on the National Foreign Investment Portal. Investment conditions for foreign investors to be announced under Clause 1 of this Article include: a/ Sectors and trades subject to conditional investment for foreign investors; b/ Grounds for application of investment conditions to foreign investors; c/ Contents of investment conditions applicable to foreign investors under Clause 1, Article 10 of this Decree; d/ Service sectors and sub-sectors mentioned at Point e, Clause 2, Article 10 of this Decree. The contents specified in Clause 2 of this Article shall be updated in the following cases: a/ An investment condition for foreign investors is change under a law, an ordinance, a decree or a treaty on investment; b/ Service sectors and sub-sectors mentioned at Point e, Clause 2, Article 10 of this Decree are changed according to results of the review mentioned in Clause 1 of this Article. Contents updated in the cases specified in Clause 3 of this Article shall be announced on the National Foreign Investment Portal according to the procedures prescribed in Clause 3, Article 12 of this Decree. Proposals on change or addition of sectors and trades subject to conditional business investment and business investment conditions 1.Investors shall be held responsible before law for the lawfulness, accuracy and truthfulness of their dossiers for investment registration and documents sent to competent state agencies. Investment registration agencies may not ask investors to additionally submit papers other than those included in an investment registration dossier as prescribed in the Investment Law and this Decree. When requesting amendments and supplements to an investment registration dossier, the investment registration agency shall send only once to the investor a written notice of all contents which need to be amended or supplemented in each dossier set.Such a notice must specify amendment and supplementation requirements and reasons for the requested amendments and supplements. In the course of carrying out investment-related administrative procedures, consulted agencies shall give their opinions on consulted contents within the time limit prescribed in the Investment Law and this Decree. If detecting inaccurate information declared in a dossier for investment registration, the investment registration agency shall ask the investor to make another dossier for re-grant or modification of the investment registration certificate within 5 working days after receiving a valid dossier. When having grounds to believe that an investor has forged the dossier and documents for grant or modification of an investment registration certificate, the investment registration agency shall notify the violation of the investor and cancel the investment registration certificate, if it is an original one, or cancel modifications in the investment registration certificate made based on untruthful information and restore the investment registration certificate based on the latest valid dossier, and at the same time notify such to a competent state agency for handling in accordance with law. Investors shall bear responsibility for damage caused by their act of declaring inaccurate information or forging dossiers and documents.In case the investment license, investment certificate or another paper of equivalent validity is modified, the investment project shall be granted a new code under Clause 1 of this Article. Competent state agencies shall uniformly use investment project codes to manage and exchange information on investment projects. Principles of carrying out of investment procedures 1.When receiving a dossier for investment registration and carrying out investment-related procedures, the investment registration agency shall check the validity of the dossier.

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