Nghị quyết 78/NQ-CP năm 2014 về miễn thuế đối với trái phiếu của Chính phủ phát hành trên thị trường quốc tế do Chính phủ ban hành

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.-

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