Bản dịch văn bản 29/CP
Decree 29/CP
Cơ quan ban hành: Chính phủ
Ngày ban hành: 1995-05-12

THE GOVERNMENT THE GOVERNMENT DECREE No.29-CP ON THE 12TH OF MAY 1995 OF THE GOVERNMENT STIPULATING DETAILED PROVISIONS FOR IMPLEMENTATION OF THE LAW ON PROMOTION OF DOMESTIC INVESTMENT THE GOVERNMENT Pursuant to the Law on Organization of the Government on the 30th of September 1992; Proceeding from the Law on Promotion of Domestic Investment on the 22nd of June 1994; At the proposal of the Minister-Chairman of the State Planning Committee, DECREES: Chapter I GENERAL PROVISIONS Article 1.- The objects of the Law on Promotion of Domestic Investment include: 1. Enterprises of various economic sectors: a) State-owned enterprises. b) Enterprises of the political and social organizations. c) Cooperatives. d) Limited liability companies. e) Joint-stock companies. f) Private enterprises. 2. The business units operating under Decree No.66-HDBT on the 2nd of March 1992 of the Council of Ministers. 3. Organizations and individuals that buy stocks or invest capital in enterprises. 4. Enterprises which are direct investments in Vietnam by Vietnamese who reside overseas. 5. Enterprises which are direct investments in Vietnam by foreign permanent residents. Article 2.- The Vietnamese who reside overseas (hereafter referred to as overseas Vietnamese) include people who bear Vietnamese citizenship and reside overseas, and people who are of Vietnamese descent but have a foreign nationality. Overseas Vietnamese who make direct investment in Vietnam are entitled to being subject to either the Law on Foreign Investment or the Law on Promotion of Domestic Investment. But for each investment project, they can adhere only to one law. Article 3.- In order to make a direct investment under the Law on Promotion of Domestic Investment, a person of Vietnamese descent and bearing foreign nationality must declare his/her origin and must comply with the provisions of Vietnamese laws on investment and the establishment of enterprises. If requested by the authorized Vietnamese State agency, a person of Vietnamese descent and bearing a foreign nationality must obtain a written certificate from an overseas Vietnamese diplomatic representation, or from the authorized State agency of the country to which he/she belongs, on his/her Vietnamese origin in one of the commonly used international languages. Article 4.- The foreign permanent resident in Vietnam is the foreigner who has been registered for permanent residence in Vietnam by the authorized Vietnamese State agency. Article 5.- To be licensed for direct investment in establishing an enterprise in Vietnam, the overseas Vietnamese and the foreign permanent resident in Vietnam must satisfy the following conditions: 1. Aged 18 years or above. 2. Not insane. 3. Not subject to prosecution for criminal liability; not a sentence-serving convict in Vietnam or a foreign country; not banned from doing business by the ruling of a foreign court. 4. Having an investment capital at least equal to the legal capital required for the form and nature of the business by Decrees No.221-HDBT and No.222-HDBT on the 23rd of July 1991 of the Council of Ministers (now the Government). Chapter II INVESTMENT SUPPORT Article 6.- The State shall provide support for direct investment from its budget through national investment programs and projects with a view to creating employment, alleviating poverty, facilitating sedentary farming, regreening bare hills, tapping unused water surface and realizing other objectives. The subjects of investment support, the modes of management and the time length for national investment programs and projects shall be provided for separately by the Government. Article 7.- The National Fund for Investment Support is formed with a view to: 1. Mobilizing mid-term and long-term capital from organizations and individuals at home and abroad; 2. Making mid-term and long-term loans for investment in projects of priority industries and business lines; 3. Making preferential mid-term and long-term loans for investment projects in areas of ethnic minorities, mountainous and island areas and difficult areas as stipulated in List C attached to this Decree. Article 8.- The National Fund for Investment Support is a financial organization which has the juridical person status and operates for non-profit purposes but which must preserve its capital and cover its own operating expenses. The fund shall operate according to its own statute as agreed upon by the original capital contributors and approved by the Prime Minister. Article 9.- The starting legal capital of the National Fund for Investment Support includes the capital contributed by the State from its budget, by insurance funds, credit organizations and other businesses on Vietnamese territory. The contributors and their levels of contribution to the National Fund for Investment Support shall be decided by the Government. The Ministry of Finance shall submit to the Government for decision on the level of initial contribution and annual additions from the State budget to the National Fund for Investment Support. The economic and social organizations and individuals at home and abroad, irrespective of their economic sectors, may contribute capital to the National Fund for Investment Support on a voluntary basis. Article 10.- The Ministry of Finance is responsible for consulting concerned economic and social organizations in drafting the Regulations for Organization and Operation of the National Fund for Investment Support to submit to the Prime Minister for approval. Article 11.- Units producing priority goods for export under signed contracts or for continued overseas sales shall enjoy preferential treatment by State-owned Commercial Banks in taking loans for production and procurement of goods for export. In case the concerned State-owned Commercial Bank runs short of the needed capital for the loan, the State Bank shall have to provide additional credit to the Commercial Bank, in accordance with the existing legal provisions. With regard to a number of important goods for export in the priority list drawn up by the Ministry of Trade in consultation with the State Planning Committee, the Ministry of Finance, the State Bank and the concerned ministries as provided for in Article 9 of Decree No.33-CP on the 19th of April 1994 of the Government, in the event of a fall of their prices on the world market, or a rise in the costs of their materials in the home market resulting in serious losses to their producers, the State shall consider providing subsidies through the Fund for Price Stabilization so as to reduce interest rates. The Government Pricing Committee shall, in cooperation with the concerned agencies, design and submit to the Government for approval the level of the subsidies and its timing, in accordance with the targets and regulations for management of this Fund. Article 12.- The State encourages organizations and individuals to establish enterprises to provide consulting services in management, legal affairs, vocational education and training of technical staffs, training and upgrading managerial skills, providing economic information and technology transfer, in order to support domestic investment activities. The Ministry of Finance shall, in cooperation with the Ministry of Science, Technology and Environment, draft detailed provisions to guide activities in technology transfer done with the State's budget allocations to enterprises covered by this Decree. Article 13.- All State agencies are banned from directly engaging in investment consulting services for profit. Article 14.- After meeting all of his/her financial obligations as required by Vietnamese law, the overseas Vietnamese who makes direct investment at home is allowed to transfer overseas: 1. The profit obtained through the process of production and business. 2. The principals and profits of the overseas loans made during the process of production and business. 3. His/her legally owned money and other properties. In the event of a dissolution of the enterprise, or a complete sale of the enterprise, or a transfer of his/her share to another person, the overseas Vietnamese is allowed to transfer overseas the capital that he/she has legally transferred into Vietnam. Chapter III PREFERENTIAL TREATMENT ON DUTIES Article 15.- The following types of investment projects are eligible for preferential treatment on duties: 1. Investment in industries and crafts described in List A of the Appendix to this Decree. 2. Investment in production establishments which use modern technology and which satisfy at least one of the following criteria: a) The applied technology is capable of leading to an upgrading of technologies and equipment in other industries such as machine building, electricity, electronics, informatics, etc. b) The applied technology uses domestic materials to make products which are of higher technical quality than the available products of the same kind. c) The applied technology makes products which are of exportable quality or which can serve as import substitutes. d) The applied technology helps improve product quality of traditional industries and crafts. e) The applied technology is clean and employs wastes as materials, thus helping reduce environmental pollution. f) The applied technology produces new materials. g) The applied technology is high technology. 3. Investment in production establishments which, from the start, employ at least: - In urban areas: 300 laborers. - In mountainous areas: 50 laborers. - In other areas: 200 laborers. 4. Investment in districts of ethnic minorities or in mountainous or island areas described in List B of the Appendix to this Decree. 5. Investment in other difficult areas as described in List C of the Appendix to this Decree. Article 16.- New production or business establishments formed under investment projects in districts outside areas of ethnic minorities or mountainous and island areas and other difficult areas shall enjoy the following preferential treatments on duties: 1. An establishment which satisfies one of the conditions stipulated in Items 1, 2 and 3 of Article 15 of this Decree is entitled to a 50% reduction of the turnover tax in its first year, starting from the month its turnover is subject to duty; an exemption from income tax for the first two years starting from the time when a taxable profit is made and a 50% reduction of income tax in the ensuing three years. A production establishment which satisfies two or more conditions is entitled to a 50% reduction of income tax for one more year after that. 2. Transport, trade and servicing establishments described in List A of the Appendix to this Decree are entitled to a 50% reduction of income tax for two years, starting from the time when a taxable profit is made. Article 17.- New production or business establishments formed under investment projects in districts of ethnic minorities or in mountainous areas described in Part I of List B of the Appendix to this Decree are entitled to the following preferential treatment on duties: 1. A production establishment which satisfies one of the conditions stipulated in Items 1, 2 and 3 of Article 15 of this Decree is entitled to a 50% reduction on income tax for four years, starting from the month when a taxable turnover is made; exemption from income tax in the first four years and a 50% reduction of income tax for the next seven years. A production establishment which satisfies two or more conditions is entitled to a 50% reduction of income tax for two more years after that. 2. Transport, trade and servicing establishments are entitled to a 50% reduction of income tax for two years, starting from the month when their taxable turnover is made; exemption from income tax in the first two years, starting from the time when a taxable profit is made, and 50% reduction of income tax for the next five years. Article 18.- New production and business establishments formed under investment projects in districts of ethnic minorities and in mountainous and island areas stipulated in Part II of List B of the Appendix to this Decree are entitled the following preferential treatments on duties: 1. A production establishment which satisfies one of the conditions stipulated in Items 1, 2 and 3 of Article 15 of this Decree is entitled to a 50% reduction of turnover tax for three years, starting from the month when a taxable turnover is made; exemption from income tax for the first four years, starting from the time when a taxable profit is made, and a 50% reduction of income tax in the next five years; a production establishment which satisfies two or more conditions is entitled to a 50% reduction of income tax for two more years after that. 2. Transport, trade and servicing establishments are entitled to a 50% reduction on turnover tax for two years, starting from the month when a taxable turnover is made; exemption from income tax for the first two years, starting from the time when a taxable profit is made, and a 50% reduction of income tax for four more years after that. Article 19.- New production and business establishments formed under investment projects in districts of other difficult areas described in List C of the Appendix to this Decree are entitled to the following preferential treatment on duties: 1. A production establishment which satisfies one of the conditions stipulated in Items 1, 2 and 3 of Article 15 of this Decree is entitled to a 50% reduction of income tax for two years, starting from the month when a taxable turnover is made; exemption from income tax in the first three years/starting from the time when a taxable profit is made, and a 50% reduction of income tax for the next five years. A production establishment which satisfies two or more conditions is entitled to a 50% reduction of income tax for two more years after that. 2. Transport, trade and servicing establishments are entitled to a 50% reduction of turnover tax for two years, starting from the month when a taxable turnover is made; an exemption from income tax in the first year starting from the time when a taxable profit is made, and a 50% reduction of income tax for the next three years. The provisions on tax exemption and reduction for production and business establishments, which are classified as investment priorities in Articles 16, 17, 18 and 19 of this Decree, include all tax exemptions and reductions stipulated in the Law on Promotion of Domestic Investment and the current Law on Turnover Taxes and Law on Income Taxes. Article 20.- A production or business establishment, which puts in additional investment capital or reinvest the remaining profit to expand its production or improve its production capacity or renew its technology, is entitled to an exemption from income tax on the additional profit in the following years as a result of the new investment. The increased profit is measured on the basis of the total profit gained and the ratio of the new investment. Article 21.- The investment projects on technical infrastructure construction, education and training, health, ethnic cultures, scientific and technological studies, and the investment projects in districts of ethnic minorities and in mountainous and island areas, are exempted from import taxes (for both direct and consigned import) on equipment, machinery and component parts for production chains. The equipment, machinery and component parts to be exempted from import taxes must be modern and not yet manufactured domestically; in case they are not employed as intended, the import taxes already exempted on them will be recollected. Article 22.- The organizations and individuals stipulated in Article 1 of this Decree who buy stocks or contribute capital to enterprises, including State enterprises, are allowed to diversify their ownership and are exempted from income taxes or taxes on personal incomes, including the additional taxes on high-income earners, for the profit they make in the first three years, starting from the time when they enjoy their first dividends. Article 23.- Overseas Vietnamese who contribute capital in the form of investments stipulated in Article 4 of the Law on Promotion of Domestic Investment, when transferring overseas their profits, shall pay a tax equivalent to 5% of the transferred sums. Article 24.- On the basis of Articles 18 and 19 of the Law on Promotion of Domestic Investment and the provisions in Chapter III and Articles 26 and 27 of this Decree, the Ministry of Finance shall issue guidance on the procedures and modalities for the determination of preferential treatments on duties. Chapter IV STATE MANAGEMENT IN INVESTMENT PROMOTION Article 25.- 1. The Ministries, Agencies at ministerial level, and Agencies attached to the Government which exercise the function of State management over investment have the following tasks and powers: a) To issue guidance documents on the implementation of laws, norms, procedures and modalities within their jurisdiction to make the investors conscious and forthcoming in their compliance with, and responsible before law. b) To make detailed and clear administrative procedures and minimize procedures for license application and licensing required for each part of the process. c) To inspect and control the implementation of State laws and the regulations issued by each ministry; and handle acts of violation which are within the spheres of their jurisdiction. 2. The State Planning Committee shall help the Government in exercising State management of promotion of domestic investment. The State Planning Committee has the following tasks and powers: a/ To work out and submit to the Government for decision to supplement or modify the lists of industries and crafts and the scope of the areas eligible for preferential investment treatment (defined in Lists A, B and C attached to this Decree). b/ To coordinate with the State management agencies in each branch in guiding and supervising the implementation of investment support and preferential treatment. c/ To define the order, procedures, forms of application and certificates of investment preferential treatment for uniform application in the whole country. d) To issue or not to issue certificates of investment priority to enterprises formed with the permission of the Prime Minister, as described in Point C, Item 2, Article 18 of the Law on Promotion of Domestic Investment. Article 26.- The People's Committees of the provinces and cities directly under the Central Government (hereafter referred to as the Provincial People's Committee) shall have to exercise State management over investment in their localities in accordance with the provisions of the Law on Promotion of Domestic Investment, including the defining of investment priorities, the decision to grant or not to grant preferential treatment to investors and the supervising of the implementation of policies to promote domestic investment. The granting of preferential treatment to investors in newly-established enterprises shall be done at the same time with the licensing of their establishment. The Planning Departments in the provinces and cities directly under the Central Government (hereafter referred to as the Provincial Planning Departments) shall assist the Provincial People's Committees in their performance of the State management function over investment in their localities, consider and submit to the Provincial People's Committee for issuing certificates of preferential investment treatment according to the Law on Promotion of Domestic Investment, and licensing the establishment of private enterprises, limited liability companies and joint-stock companies which belong to the categories of investment promotion. Article 27.- The modalities for licensing the establishment of private enterprises, limited liability companies and joint-stock companies in industries and crafts which are defined in Article 5 of the Law on Private Enterprises and Article 11 of the Corporate Law still apply in accordance with existing regulations. The modalities for licensing the establishment of private enterprises, limited liability companies and joint-stock companies not in the industries and crafts stipulated in Paragraph 1 of this Article shall be as follows: 1. The applicant for license to establish a private enterprise or company shall submit his/her application to the Provincial Planning Department in the province where he/she wishes to locate the headquarters of the enterprise or company. The application shall include the request (if any) for preferential investment treatment in accordance with the Law on Promotion of Domestic Investment. 2. The Provincial Planning Department shall receive the application, consult the provincial services in charge of economic-technical affairs and finance, and report to the President of the Provincial People's Committee for decision on whether or not to grant the license for establishment of the private enterprise or company, and whether or not to issue the certificate for preferential investment treatment (if any). 3. Upon the proposal of the Director of the Provincial Planning Department, the President of the Provincial People's Committee shall consider and decide on licensing the establishment of private enterprises, limited liability companies and joint-stock companies and certifying the granting of preferential investment treatment (if any). In the event of a denial of the license for establishment of a private enterprise or company or of the certificate for preferential investment treatment, the Provincial Planning Department must notify the concerned party of the reasons for the denial. 4. The granting or denial of the license for establishment of a private enterprise must be completed within 30 days if it does not involve land rent, and 60 days if it involves land rent. The granting or denial of the license for establishment of a company must be completed within 60 days if it does not involve land rent, and 90 days if it involves land rent. The above-mentioned time limit is counted from the date of receipt of the proper application if it is submited directly to the Provincial Planning Department; or from the date the application is delivered through the post office. In case the application is found not proper, the Provincial Planning Department shall, within five days of the reception of the improper application, notify the applicant and request him/her to make changes to the application to make it comply with the provisions of the Corporate Law and the Law on Private Enterprises. The time limit for the granting or denial of the license for the establishment of the enterprise shall be counted from the date the Provincial Planning Department receives the changed and proper application. 5. The establishment of an enterprise of overseas Vietnamese or foreign permanent residents in Vietnam shall be conducted in accordance with the above-mentioned provisions regarding the modalities for establishment of enterprises and the stipulations in Article 5 of this Decree. Chapter V FINAL PROVISIONS Article 28.- This Decree takes effect from the date of its signing. The earlier provisions issued by the Government, the Ministries, the Agencies at ministerial level and the Agencies attached to the Government which are contrary to the provisions of this Decree are now annulled. Regarding the production and business units which belong to the investment priority categories and which were established prior to the effective date of the Law on Promotion of Domestic Investment, they shall enjoy preferential investment treatment in the remaining period of their existence, starting from the 1st of January 1995. Article 29.- The Ministers, the Heads of the agencies at ministerial level, the Heads of the agencies attached to the Government and the Presidents of the provinces and cities directly under the Central Government shall be responsible for implementing this Decree. The State Planning Committee, the Ministry of Finance, the State Bank, the Ministry of Science, Technology and Environment, and the Ministry of Justice are responsible for guiding and coordinating the implementation of this Decree. On behalf of the Government The Prime Minister VO VAN KIET List A INDUSTRIES AND CRAFTS ELIGIBLE FOR PREFERENTIAL INVESTMENT TREATMENT (Issued in conjunction with Decree No.29-CP on the 12th of May 1995 of the Government stipulating detailed provisions for the implementation of the Law on Promotion of Domestic Investment) Projects in industries and crafts of the following areas are eligible for preferential investment treatment: I. Afforestation and planting of long-term crops on unused and waste land and on bare hills and mountainous areas; raising aquatic products in unused water surface and fishing sea products in remote offshore areas. 1. To plant protection forests (in upstream or coastal areas, or for ecological protection), and special purpose forests. 2. To plant rubber, coffee, tea, mulberry for silk worm, cashew, pepper, etc., and fruit or herbal plants in waste or un-transformed land, or in waste or bare hills and mountainous areas. 3. To rear aquatic products in waste water areas, or in water areas which have not been transformed or used for aquaculture for commercial purposes. 4. To fish for sea products in remote offshore areas. II. Construction of technical infrastructure; development of urban public transport, education and training, health care and ethnic cultures, and scientific and technological research. 1. Construction of technical infrastructure: - New construction or transformation or expansion of electric power plants, development of electric grid, and construction of facilities which employ solar power, wind power and bio-gas. - New construction and upgrading of roads, new constructions or expansions, upgrading and modernization of airports and harbors; restoration or upgrading and new construction of railways. - Transformation and development of communications networks. - Construction of plants for manufacturing water pipes and installation of water supply systems in service of production and life; projects for environmental protection and waste disposal, and sewage systems for urban and industrial areas. 2. Development of public passenger transport in urban and industrial areas. 3. Development of education and training, health care and ethnic cultures: - Schools and people-established schools, crèches and kindergartens. - People-established vocational schools. - Health clinics and pharmaceutical facilities. - Ethnic cultural houses; ethnic art troupes. 4. Scientific and technological research: - Basic and applied researches in natural science and technology, and social sciences and humanities. - Researches for renewal of equipment and modernization of production lines. - Application and development of information technology, bio-technology and technologies for manufacturing and production of materials from domestic raw materials. - Development of the network of technological services: measuring, standardization, product quality control, technological evaluation, information of technological development and support for technology transfer. III. Processing of farm, forest and aquatic produce, and direct technological services for agriculture, forestry and fisheries. 1. Processing of food, meat, dairy product, fish, shrimp, edible oil, sugar, vegetables, rubber, natural silk, tea, coffee, refreshments, fruit juices, etc. 2. Processing of forest products (except for wood). 3. Plant and animal protection services; hybridization or creation of new strains; services in storage of farm, forest and sea produce. IV. Production of export goods: New construction or expansion of production and processing facilities for export goods. V. Industries outside those mentioned above which are prioritized for development (in the 1995-2000 period). 1. Production of consumer goods: textile, leather ware, garment, house utensils, paper and school utensils. 2. Manufactured and electronic-informatic goods: manufacturing machines and facilities for production and processing of farm, forest and aquatic produce and industrial consumer goods; manufacturing of equipment and facilities for construction and mining; building of river and sea-going ships; building of locomotives and coaches and assembling cars of various types; manufacturing equipment for electric grids and transformer stations. 3. Production of materials, fuels and semi-finished products: extraction and refinery of oil and natural gas; building industrial facilities employing natural gas; mining and processing of coal; milling and rolling of steel; producing non-ferrous metals, cement and other construction materials; producing fertilizers (nitrogenous, potassium, composite, micro-biological and oligoelement); and producing basic chemicals. 4. Traditional crafts which need to be encouraged: wood carving, mother-of-pearl inlaying, lacquer ware, wickerwork, carpet making, ceramics, earthenware and natural-silk weaving.- List B DISTRICTS IN ETHNIC MINORITY, MOUNTAINOUS, ISLAND AREAS FOR PREFERENTIAL INVESTMENT TREATMENT (Issued in conjunction with Decree No.29-CP on the 12th of May 1995 of the Government stipulating detailed provisions for the implementation of the Law on Promotion of Domestic Investment) I. LIST OF DISTRICTS IN ETHNIC MINORITY AND HIGH MOUNTAINOUS AREAS: 1. Ha Giang province: 1. Dong Van district 2. Meo Vac district 3. Yen Minh district 4. Quan Ba district 5. Vi Xuyen district 6. Bac Me district 7. Xin Man district 8. Hoang Su Pi district 2. Cao Bang province: 1. Bao Lac district 2. Thong Nong district 3. Ha Quang district 4. Tra Linh district 5. Trung Khanh district 6. Nguyen Binh distric 7. Hoa An district 8. Quang Hoa district 9. Thach An district 10. Ha Lang district 11. Ngan Son district 12. Ba Be district 3. Son La province: 1. Quynh Nhai district 2. Thuan Chau district 3. Mai Son district 4. Song Ma district 5. Bac Yen district 6. Moc Chau district 7. Muong La district. 4. Lai Chau province: 1. Muong Te district 2. Phong Tho district 3. Sin Ho district 4. Muong Lay district 5. Tua Chua district 6. Tuan Giao district 5. Lao Cai province: 1. Bat Sat district 2. Muong Khuong district 3. Bac Ha district 4. Sa Pa district 5. Than Uyen district 6. Van Ban district 7. Cam Duong town 6. Gia Lai province: 1. Kon Chro district 2. An Khe district 3. Mang Jang district 4. Ajunpa district 5. Chu Pa district: 6. Duc Co district 2. Chu Prong district 8. Krong Pa district 9. Chu Se district 10. Kbang district 7. Kon Tum province: 1. Konplon district 2. Dac To district 3. Dakglei district 4. Sa Thay district 8. Darlac province : 1. Easup district 2. Krong Buk district 3. Krong Pac district 4. Dac Mil district 5. MD Rac district 6. Lac district 7. Dak Nong district 8. EaHD Leo district 9. Krong Bong district 10. Krong An district 11. Cu Mgar district 12. Dak Rlap district 13. Eakar district 14. Krong Nang district 15. Krong No district 16. Cujut district. 9. Lam Dong province: 1. Don Duong district 2. Duc Trong district 3. Di Linh district 4. Bao Loc district 5. Lac Duong district 6. Lam Ha district. 10. Yen Bai province: 1. Mu Cang Trai district 2. Tram Tau district. 11. Hoa Binh province: 1. Da Bac district 2. Mai Chau district 12. Lang Son province: 1. Trang Dinh district 2. Binh Gia district 3. Dinh Lap district 4. Van Lang district 5. Bac Son district 6. Van Quan district 7. Cao Loc district. 13. Bac Thai province: 1. Na Ri district 2. Cho Don district 3. Vo Nhai district. 14. Tuyen Quang province: 1. Na hang district. 15. Quang Ninh province: 1 . Ba Che district 2 . Binh Lieu district 16. Ha bac province: 1 . Son Dong district 17. Thanh Hoa province: 1.Quan Hoa district 2. Ba Thuoc district 3. Lang Chanh district 4. Thuong Xuan district. 18. Nghe An province: 1. Ky Son district 2. Tuong Duong district 3. Con Cuong district 4. Quy Chau district 5. Que Phong district 19. Quang Binh province: 1. Minh Hoa district 20. Qung Tri province: 1. Huong Hoa district 21. Thua Thien - Hue province: 1. A Luoi district 22 . Quang Nam - Da Nang province: 1. Tra My district 2. Hien district 3. Giang district 4. Phuoc Son district 23. Quang Ngai province: 1. Tra Bong district 2. Son Ha district 3. Ba To district 4. Minh Long district 24. Ninh Thuan province: 1. Ninh Son district II. LIST OF DISTRICTS OF ETHNIC MINORITY, MOUNTAINOUS AND ISLAND AREAS: 1. Ha Giang province: 1. Bac Quang district 2. Ha Giang town 2. Cao Bang province: 1. Cao Bang town 3. Son La province: 1. Yen Chau disitrct 2. Phu Yen district 3. Son La town 4. Lai Chau province: 1. Dien Bien district 5 . Lao Cai province: 1. Bao Thang district 2. Bao Yen district 3. Lao Cai town 7. Kon Tum province: 1. Kon Tum town 8.Lam Dong province: 1. Da Hoai district 2. Da Te district 3. Cat Tien district 4. Da Lat City 9. Gia Lai province: 1. Play Ku town 10. Darlac province: 1. Buon Me Thuot town 11. Yen Bai province: 1. Yen Bia town 2. Yen Binh district 3. Tran Yen district 4. Van Tran district 5. Lac Yen district 6. Van Yen district 12. Hoa Binh province: 1. Hoa Binh town 2. Tan Lac district 3. Lac Son district 4. Ky Son district 5. Luong Son district 6. Kim Boi district 7. Lac Thuy district 8. Yen Thuy district 13. Lang Son province: 1. Lang Son town 2. Van Lang district 3. Bac Son district 4. Van Quan district 5. Cao Loc district 6. Loc Binh district 7. Chi Lang district 8. Huu Lung district 14. Bac Thai province: 1. Bach Thong district 2. Dinh Hoa district 3. Phu Luong district 4. Dai Tu district 5. Vo Nhai district 6. Dong Hy district 7. Bac Can district 15. Tuyen Quang province: 1. Tuyen Quang town 2. Ham Yen district 3. Chiem Hoa district 4. Yen Son district 5. Son Duong district 16. Quang Ninh province: 1. Cam Pha district 2. Tien Yen district 3. Quang Ha district 4. Hoanh Bo district 5. Dong Trieu district 6. Hai Ninh district 17. Ha Bac province: 1. Luc Nam district 2. Yen The district 3. Luc Ngan district 18. Vinh Phu province: 1. Thanh Son district 2. Yen Lap district 3. Doan Hung district 4. Song Thao district 19. Hai Hung province: 1. Chi Linh district 20. Ninh Binh province: 1. Hoang Long district 2. Tam Diep district 21. Thanh Hoa province: 1. Ngoc Lac district 2. Nhu Xuan district 3. Cam Thuy district 4. Thach Thanh district 22. Nghe An province: 1. Quy Hop district 2. Nghia Dan district 3. Anh Son district 4. Tan ky district 5. Thanh Chuong district 23. Quang Binh province: 1. Tuyen Hoa district 24. Ha Tinh province: 1. Huong Khe district 2. Huong Son district 25. Thua Thien - Hue province: 1. Nam Dong district 26. Quang Nam - Da Nang province: 1. Hiep Duc district 27. Binh Dinh province: 1. An Lao district 2. Vinh Thach district 3. Van Canh district 28. Phu Yen province: 1. Son Hoa district 2. Song Hinh district 3. Dong Xuan district 29. Khanh Hoa province: 1. Khanh Son district 2. Khanh Vinh district 30. Binh Thuan province: 1. Tam Linh district 2. Bac Binh district 3. Duc Linh district 31. Song Be province: 1. Bu Dang district 2. Phuoc long district 3. Loc Ninh district 32. Dong Nai province: 1. Tan Phu district 2. Xuan Loc district 3. Dinh Quan district 33. An Giang province: 1. Tinh Bien district 2. Tri Ton district 34. Island districts of coastal provinces and cities. List C OTHER DIFFICULT AREAS (Issued in conjunction with Decree 29-CP on the 12th of May 1995 of the Government stipulating detailed provisions for the implementation of the Law on Promotion of Domestic Investment) 1. Hoa Binh (except Hoa Binh town and districts in List B). 2. Nghe An (except Vinh city and districts in List B). 3. Thanh Hoa (except Thanh Hoa city, Sam Son town, Bim Son town and districts in List B). 4. Ha Tinh (except Ha Tinh town and districts in List B). 5. Quang Binh (except Dong Hoi town and districts in List B). 6. Quang Tri (except Dong Ha town and districts in List B). 7. Quang Ngai (except Quang Ngai town and districts in List B). 8. Binh Dinh (except Quy Nhon City and districts in List B). 9. Phu Yen (except Tuy Hoa town and districts in List B). 10. Ninh Thuan (except Phan Rang - Thap Cham town and districts in List B). 11. Binh Thuan (except Phan Thiet town and districts in List B). 12. Districts of Cham and Khmer minority areas in South Central and Southern Vietnam (except districts in List B).-