The DECREE detailing and guiding the implementation of some articles of the law on GOVERNMENT investment base law on organization of the Government on December 25, 2001;
Pursuant to the law on investment of 29 November 2005;
Considering the recommendation of the Minister of planning and investment.
 
DECREE: chapter I GENERAL PROVISIONS article 1. Scope and objects 1. Adjustable range: a) this Decree detailing and guiding the implementation of some articles of the law on investment of 29 November 2005 on the investment activities of business purposes; rights and obligations of investors; ensure the rights, legitimate interests of investors; encouragement and incentives for investment; State management of investment in Vietnam;
b) investment activities abroad; investment activity in the form of construction contract-business-transfer, build-transfer-business, construction contract-transfer made under the Government's own rules;
c) indirect investment activities under the form of purchase of shares, stocks, bonds and other valuable papers, investment securities and investment through intermediary financial institutions that investors do not participate directly in the management and administration of the economy, made under the provisions of the law on securities and the relevant legislation;
d) special investment provisions in the legal specialization then follow provisions of legal specialization.
2. The object of this Decree apply include: investor specified in paragraph 4 of article 3 of the law on investment; organizations and individuals related to investment activities.
Article 2. Explanation of terms In this Decree, the terms below are interpreted as follows: 1. Capital is VND Vietnam, foreign currencies freely convertible and the other legal property to perform investment activities in the form of direct investment or portfolio. Legal assets include: a) the shares, stock or other papers;
b) bonds, debt and other debt forms;
c) the rights under the contract, including turnkey contracts, construction contracts, management contracts, production sharing contracts or revenue;
d) claiming the debt and the right to have economic value;
DD) technology and intellectual property rights, including trade marks, industrial designs, patents, trade names, the origin or the designation of origin;
e) The right to transfer, including the rights to the exploration and exploitation of resources;
g) property; property rights, including the right to hire, transfer, mortgage, capital contribution or guarantee;
h) The benefit arising from investment activity, including profit shares, dividends, interest, royalties and other fees;
I) the property and other economic rights under the provisions of the law and international treaties to which Vietnam is a member.
2. the new investment project is the first implementation project or projects are independent projects are done.
3. expansion of investment projects is the project development investment projects are implemented in order to expand the scale, capacity enhancement, entrepreneurship, technological innovation, improve product quality, reduce environmental pollution.
4. the first foreign investors to invest in Vietnam's first foreign investors have investment projects in Vietnam.
Article 3. Application of laws on investment, international treaties, laws and usages of international investment 1. The application of the investment law, international treaties, laws and usages of international investment made under the provisions of article 5 of the law on investment.
2. Case law was enacted after the Vietnam Vietnam is a member of international treaties containing provisions more favorable than the provisions of the international treaties which the investors have the right to choose not to apply the provisions of international treaties or the law of Vietnam.
Article 4. Language use investment project profiles and the official text sent the Vietnam State agencies for domestic investment projects made with Vietnamese; for projects with foreign investment made with Vietnamese or by Vietnamese and foreign languages. Where there is no difference between a Vietnamese and a foreign language then apply a Vietnamese.
Chapter II INVESTMENT FORM article 5. The form of investment investors make investment activities in Vietnam under the form of investment provisions in articles 21, 22, 23, 24, 25 and 26 of the investment law and the provisions of this Decree.
Article 6. Establishment of economic organization and implementation of investment project 1. Domestic investors have investment projects associated with the establishment of economic organizations shall make business registration procedures in accordance with the corporate law, the relevant law and make investment procedures in accordance with the investment law and the decrees.
2. the first foreign investors to invest in Vietnam must have investment projects and make investment procedures to be granted investment certificate in accordance with the investment law and the decrees. Investment certificates at the same time as the business registration certificate.
3. for foreign investors was granted the certificate of investment in Vietnam: a) the case of the new investment project without establishing new economic organizations shall implement procedure to be granted investment certificate in accordance with the investment law and decrees;

b) where there is new investment projects associated with the establishment of new economic organizations shall perform the procedure according to the provisions in paragraph 2 of this Article.
Article 7. Economic organization established 100% investor capital 1. Domestic investors, foreign investors invested in the form of 100% capital to establish limited liability companies, joint stock companies, partnerships, private business according to regulations of the corporate law and related laws.
2.100% capital investment enterprises abroad has established in Vietnam to cooperate with each other and with foreign investors to invest in established businesses 100% foreign capital.
3.100% capital investment enterprises abroad has legal personality under the law of Vietnam, established and operating since the investment certificate.
Article 8. Economic organization founded joint venture between domestic investors and foreign investors 1. Foreign investors are venture with domestic investors to invest in established limited liability company two members, company shares, partnerships according to the regulations of the corporate law and related laws.
2. enterprises established under the provisions of paragraph 1 of this article are a joint venture with domestic investors and foreign investors to invest in the new economic organization established in accordance with the corporate law and related laws.
3. Businesses make investments in the form of joint ventures have legal personality under the law of Vietnam, established and operating since the investment certificate.
Article 9. The investment in the form of business cooperation contract 1. The case for investment in the form of business cooperation contract between one or more foreign investors with one or more domestic investors (hereinafter referred to as the business side of) the content of the business cooperation contract to have regulations regarding the rights, responsibilities and Division of business results for each party.
2. business cooperation contract in the field of search, exploration and exploitation of oil and gas and a number of other resources in the form of production sharing contracts made under the provisions of the relevant law and investment law.
3. business cooperation contract was signed between the domestic investors together to conduct investment business under the provisions of the law of economic contracts and relevant legislation.
4. In the process of investment, business, the business side has the right to the agreement established the Coordinating Committee to implement the business cooperation contract. The functions, duties and powers of the Board due to the business side of the agreement. The Coordination Committee is not the leadership bodies of the parties.
5. the party established foreign business Executive Office in Vietnam to do represent themselves in realizing the business cooperation contract.
Executive Office of foreign business side seal; the account was opened, labor hiring, contracts and conduct business activities within the scope of the rights and obligations prescribed in the certificate of the investment and business cooperation contract.
Article 10. The investment in the form of capital contribution, purchase of shares, merger, acquisitions 1. Investors have the right capital contribution, purchase of shares, merger, acquisitions of businesses to participate in active management of investments according to the regulations of the corporate law and related laws. Get business merger, acquisition of the inheritance of the rights and obligations of the business were merged, acquired, unless the parties have agreed otherwise.
2. Investors as capital contribution, purchase of shares, merger, acquisitions of businesses in Vietnam are: implementation of the provisions of international treaties to which Vietnam is a member of capital contribution rate, form of investment and market opening pathway; compliance with the rules on the conditions of the economic focus of competition legislation and legislation on the business; meet investment conditions in the case of investment projects in the field of investment conditions.
Chapter III RIGHTS and OBLIGATIONS of INVESTORS article 11. Investment autonomy, business 1. Investors have investment autonomy, the business prescribed in article 13 of the law on investments, except where business, investment in the sector of investment bans, all business under the provisions of the law.
2. for conditional investment sector, investors have the right to the owner, if the business meets the conditions of investment under the provisions of the law.
Article 12. Access to and use of credit capital, the land and resources of investors have equal rights in the access and use of credit capital, lands and resources under the provisions of the law.
Article 13. The authority to hire, the employer and union organizations established the investor has the right to: 1. domestic workers, Hire foreign workers do work management, engineering and labour experts according to the needs of production, business. The case of the international treaties to which Vietnam is a member have other regulations shall apply under the provisions of international treaties.
2. Decide on the minimum wage and the wages of workers under the provisions of the labour legislation.
3. Establishment of trade union organizations in the enterprise according to the provisions of the law.
Article 14. The right to export, import, advertisement, marketing, outsourcing and offshoring back related to investors ' investment activity have the right to:

1. direct export, export mandate; directly import, equipment import trustee, machines, materials, raw materials and goods for investment activities; advertising, marketing, outsourcing and offshoring back goods related to investment activities according to the provisions of article 15 of the investment law and the provisions of the law on trade.
2. Invest in the field of import, export, distribution and other commercial services in accordance with the provisions of the law on investment, commercial law and international treaties to which Vietnam is a member.
Article 15. The right to buy, sell goods between the export processing businesses with the domestic market 1. Export processing businesses are buying goods from the domestic market to manufacturing, processing, recycling, Assembly for export or for export, except for goods in an export prohibition.
2. export processing businesses are sold on the domestic market the following goods: a) products by enterprises manufacturing export processing and not an import prohibition;
b) products produced by the export processing businesses that demand on the domestic market;
c) scrap, scrap obtained in the production process are not subject to import prohibition or in an imported under the provisions of the law on trade and related laws.
3. goods buy, sell relationship between export processing businesses with the domestic market following the provisions of the law on trade.
Article 16. The right to open accounts in foreign currencies and buy 1. The investor is Vietnam Dong accounts and foreign currency accounts in credit institutions in Vietnam under the provisions of the law on Foreign Exchange Management. The case is the State Bank of Vietnam approved, investors opened accounts in banks overseas.
Conditions and procedure of opening, use and closing of accounts in credit institutions in Vietnam and foreign banks follow the provisions of the law on Foreign Exchange Management and related legislation.
2. Investors are buying foreign currency at credit institutions are allowed to meet foreign currency business for current transactions, capital transactions and the transaction of other allowed under the provisions of the law on Foreign Exchange Management.
3. The Government supports the balance of foreign currency in the case of credit institutions are not allowed to meet foreign exchange needs of investors for a number of important investment projects in the following areas: a) energy;
b) waste management;
c) construction of traffic infrastructure.
4. The Prime Minister decided to ensure the balance of Exchange investors have investment projects in the areas defined in paragraph 3 of this article. Ensure the balance of foreign currency is specified in the certificate of investment.
Article 17. Access to land, land use rights, mortgage assets attached to land 1. The provincial people's Committee to publicize the planning, land use plan has been approved by the authorized to access land fund investors for investment development.
2. Investors are the mortgage of land use right and property affixed to the land in credit institutions are allowed to operate in Vietnam for loans to investment projects in accordance with the law of the land and the laws concerned.
Article 18. The other investor's rights 1. Investment incentives under the provisions of the law on investment and related laws.
2. To approach, use of public facilities and services according to the principle of non-discrimination between investors.
3. Choose the form of investment, the scale of investment, the rate of capital investment, investment decisions, his business. The case of the international treaties to which Vietnam is a member have other regulations made under the provisions of international treaties.
4. Access to legal documents and policies concerning investment, the data of the national economy and of each sector, the social-economic information related to investment activities.
5. Join the opinion with regard to law, policy on investment right from the drafting process as prescribed by the law.
6. Complaints, denunciations or sue the Organization, individuals are violations of the law on investment under the provisions of the law.
7. implementation of other rights prescribed by law.
Article 19. The right of investors to invest in industrial parks, export processing zones, hi-tech zone, economic zones 1. In addition to the rights specified in articles 11, 12, 13, 14, 15, 16, 17 and 18 of this Decree, the investors investing in the production, business in the industrial zones, export processing zones, high-tech zones and economic zones also have the following rights: a) the rent or buy factories, offices, warehouses built in the industrial zone export processing zones, high-tech zones and economic zones to serve manufacturing, business;
b) use a paid public works technical infrastructure, the service works, including roads, power supply, water supply, sewerage, telecommunications, sewage treatment, waste management and public works services, other public utilities in the industrial zones, export processing zones high-tech zones and economic zones;
c) assignment and the assignee the right to land use, land lease, leased land built the technical infrastructure of industrial zones, export processing zones, hi-tech zone, economic zones to build factories, offices and other buildings serving business, manufacturing under the provisions of the law of the land and the laws on real estate business.

2. business investment investor infrastructures of industrial zones, export processing zones, high-tech zones and economic zones have the right: a) factory, Office building, warehouse in the industrial zones, export processing zones, high-tech zones and economic zones for sale or lease;
b) valuation of land rental rates for land rental has built the technical infrastructure; level of use of infrastructure works and engineering services in industrial zones, export processing zones, high-tech zones and economic zones; valuation of lease, sale price of factories, offices, warehouses and the level of service charges;
c) charge a fee to use the infrastructure works, public services and public utilities in the industrial zones, export processing zones, high-tech zones and economic zones according to the regulations of the Ministry of finance;
d) transfer of land use rights, land rental and lease back the land built the technical infrastructure of industrial zones, export processing zones, hi-tech and economic zone for investors under the provisions of the law of the land and the laws on real estate business.
Article 20. The right guaranteed in case of changing the laws, policy 1. Case law, new policies issued adverse effect to the legal benefits that investors have enjoyed before the law, the new policy is in effect, the investor is guaranteed the enjoyment of the privileges are specified in the certificate of investment or be resolved by a , some of the following measures: or a) continue to enjoy the rights and privileges;
b) deductible loss section on taxable income;
c) adjusted the goal of the project;
d) Be considering compensation in some cases needed.
2. for measures of compensation specified in point d of paragraph 1 of this article, the certification authority the prime investment decisions to ensure the interests of investors by changing laws, policies that adversely affect the legitimate interests of investors.
Article 21. Obligations and liability of the investors 1. Obligations of investors: a) in compliance with the provisions of the law on investment; perform investment activities in the correct text content investment, registry certificate investing content;
b) fulfill financial obligations prescribed by law;
c) make provisions of the law on accounting, auditing and statistics;
d) service under the provisions of the law on insurance, labour; respect for the honor, dignity and ensure the rights, legitimate interests of workers;
DD) respect for and create favorable conditions to workers established, involved political, social-political organizations under the provisions of the law;
e) made provisions of environmental legislation;
g) perform other duties specified by law.
2. The responsibilities of investors: a) is responsible for the accuracy, the integrity of the text content to register investment, investment project profiles and the legality of the text in the investment project profile;
b) reports on its investment activity in accordance with this Decree, the relevant laws and is responsible for the accuracy, truthfulness of the content of the report;
c) provides the texts, documents and information relevant to the content check, inspection and monitoring investment activities to the competent State agencies as prescribed by law.
Chapter IV, SECTOR INVESTMENT INCENTIVES; INCENTIVES and SUPPORT for the INVESTMENT section I Article 22 INVESTMENT INCENTIVES. The field of local investment incentives, 1. The category field of investment incentives include special field of investment incentives and preferential investment areas defined in annex I attached to this Decree.
2. list of local investment incentives including geographical socio-economic conditions particularly difficult and the geographical conditions of social-economic difficulties defined in Appendix II attached to this Decree.
3. Investment projects in the field of special investment incentives provisions in annex I attached to this Decree was entitled to investment incentives such as investment projects in geographical socio-economic conditions particularly difficult provisions in annex II attached to this Decree.
Article 23. Investment condition, the forbidden fields of investment 1. Investment condition, the forbidden fields of investment provisions in articles 29 and 30 of the law on investment.
2. list of investment areas have conditions for foreign investors, the provisions in annex III attached to this Decree. The forbidden sector portfolios of investments specified in annex IV attached to this Decree.
Article 24. Beneficiaries of investment incentives to investors whose investment projects, including the expansion of investment projects, in the field of local investment incentives, the provisions of this Decree are entitled to investment incentives in accordance with the investment law and relevant laws.
Article 25. Incentives on corporate income tax, import tax of 1. Investors have investment projects in the fields of local investment incentives, the provisions of this Decree shall be entitled to the preferential enterprise income tax according to the provisions of the law on enterprise income tax.
2. Investors have investment projects in the fields of local investment incentives, the provisions of this Decree are entitled to preferential tariffs for goods imported under the provisions of the law on the export tax, import tax.

Article 26. Land use tax incentives, land use, land lease and rent water investor is State land does not collect money using the land charge to use land or rent land for investment projects in the fields of local investment incentives, the provisions of this Decree are exempt the tax reduction, land use, land-use, land lease and rent the water under the provisions of the law of the land and tax legislation.
Article 27. Implementation procedures procedures for investment incentives make investment incentives to comply with the provisions of article 38 of the law on investment.
Article 28. Adjust, additional incentives to invest 1. In the process of implementation of the investment project, if investors meet conditions to be entitled to investment incentives, the more investors are entitled to investment incentives and has the right to suggest the Agency granted investment certificate adjust, additional investment incentives provisions in investment certificates were issued.
2. During the implementation of the investment project, if the investor does not meet the conditions of investment incentives shall not be entitled to investment incentives.
3. State management bodies made responsible investment incentives announced in writing for certification bodies about the investment the investor does not meet the conditions of investment incentives.
Article 29. Applied investment incentive 1. Investors are entitled to investment incentives under the provisions of the law to encourage investment in the country, the law on foreign investment in Vietnam, the Cooperative Law and tax laws continue to enjoy investment incentives.
2. Investors whose investment projects are under development and subject to the provisions of article 24 of this decree were entitled to investment incentives in the remaining time from the date the decree to this effect.
3. Case law, the new policy was enacted have high incentives and benefits than the benefits and incentives that investors have enjoyed before the investors enjoy the benefits and new incentives in the time remaining (if any) from the date the law the new policy is in effect.
4. where the international treaties to which Vietnam is a member have other regulations with the provisions of paragraphs 1, 2 and 3 of this article shall comply with the provisions of article 3 of this Decree.
Section II article 30 INVESTMENT SUPPORT. Support technology transfer 1. The Government created favorable conditions and ensure the rights, legitimate interests of parties and technology transfer, including the capital contribution with technology to implement investment projects in Vietnam under the provisions of the law on intellectual property and technology transfer legislation.
The value of the technology used to raising capital or the value of the technology to be transferred by the party to the agreement and specified in the contract of technology transfer.
2. The Government encourages the transfer into Vietnam advanced technology, technology resources and technology to create new products, production capacity, competitiveness, product quality, saving and efficient use of raw materials, fuels, energy, natural resources; encourage investment in technological innovation, strengthening the management and use of technology.
3. Based on the goal of socio-economic development, the Government has a policy to support small and medium enterprises, cooperative investment in research and development, and technology transfer.
4. Rights and obligations of the parties, the process of technology transfer and technology transfer procedures follow the provisions of the law on transfer of technology.
Article 31. Training support 1. The Government encourages and supports investors established the Fund to support training from the source of capital and funding of organizations and individuals in the country and abroad as follows: a) training support Fund was created not for profit purpose; exemption, tax relief under the provisions of tax legislation;
b) training costs of economic organizations is calculated on a reasonable cost make determining taxable corporate income.
2. Government support from budget resources for the training of workers in economic institutions through the training assistance program human resources.
3. The Government plans, programs of human resource training assistance for small and medium businesses.
Article 32. Support the development and investment services 1. Government support for the development of investment projects that meet the following conditions: a) projects in the industry, an important field in major economic programs have a direct impact to the economic restructuring, promoting sustainable economic growth but not the State budget allocated and not commercial bank loans under normal conditions because there are factors risks;
b) consistent with the provisions of the law;
c) consistent with the provisions of international treaties to which Vietnam is a member.
2. investment credit support made under the provisions of the law on credit for investment development of the State.
3. The Government shall encourage and assist organizations and individuals regardless of economic components perform the following investment support services: a) investment advisory, management consulting;
b) intellectual property consultancy, technology transfer;
c) vocational, technical training and management skills;
d) provides information about the market, scientific-technical information, technology and the economy, social information that investors require;
DD) marketing, investment promotion and trade;

e) established, participating in social institutions, social-professional organization under the provisions of the law;
g) founded the Center for design, testing, to support the development of small and medium enterprises.
Article 33. Support the construction of infrastructure beyond the fences of industrial zones, export processing zones, high-tech zones 1. The Government encourages and has preferential policies of the economic sectors to invest in the construction of infrastructure works and social infrastructure engineering beyond the fences of industrial zones, export processing zones and high-tech zones.
2. The base master plan for the development of industrial zones, export processing zones, hi-tech zone, the economic zone was approved by the Prime Minister, the ministries and people's committees of provinces and cities under central Government (hereinafter referred to as the provincial people's Committee) investment planning and organizing the construction of infrastructure systems engineering and social infrastructure in addition to fences of industrial zones, export processing zones, high-tech zones and economic zones.
3. the people's committees of provincial level balanced local budget resources to support investment in infrastructure construction, technical and social infrastructure beyond the fences of industrial zones, export processing zones, high-tech zones and economic zones.
Article 34. Investment support of infrastructure systems in fences of industrial zones, export processing zones 1. The prime condition regulations, guidelines, limits and the projects to be supported from the central budget for some of the local socio-economic conditions and the difficult socio-economic areas particularly hard to develop investment investors of infrastructure systems engineering in fences of industrial zones and export processing zones.
2. provincial people's Committee balanced local budget resources to support investors investing development of infrastructure systems engineering in fences of industrial zones, export processing zones.
Article 35. Investment modes of infrastructure systems engineering of industrial zones, export processing zones 1. The investment, trading system technical infrastructure of industrial zones, export processing zones is performed by one or more investors; to ensure consistent and uniform with the detailed planning for the construction of industrial zones, export processing zones have been approved by the authority; clear rules on the rights and obligations of each investor.
2. With respect to the geographical socio-economic conditions are particularly difficult, based on the specific conditions of the local people's Committee, the provincial government decided to allow the establishment of the business units have currency invested construction projects and infrastructure business industrial engineering export processing zones.
Article 36. Support the development of infrastructure systems engineering economic zone, zone 1. The Government spent investment capital from the budget to support for the following cases: a) investment in development of infrastructure systems engineering and social infrastructure in addition to the functional areas and works in important public service in economic areas;
b) clearance compensation in functional areas and resettlement, resettlement broth for households is recovered;
c) investment in waste water treatment and waste of the functional areas.
2. The Government encourages and has preferential policies for investors in all economic sectors to invest development of infrastructure systems engineering and social infrastructure economic zone.
3. The Prime Minister decides the method of mobilizing other sources of capital to invest in the development of technical infrastructure and social infrastructure economic zone.
4. Supporting the development of infrastructure systems and high-tech zones follow the provisions of the law on high-tech zones.
Chapter V PROCEDURE for DIRECT INVESTMENT section I the AUTHORITY APPROVED CERTIFICATES and INVESTMENT Article 37. The project led by the Prime Minister to approve investment undertakings 1. Investment projects regardless of scale, capital investment in the following areas: a) building and business aviation port; air transportation;
b) build and operate national seaports;
c) exploration, extraction and processing of oil and gas; exploration, mineral extraction;
d) radio, television;
DD) casino business;
e) manufactured cigarettes;
g) established University training facility;
h) establishment of industrial zones, export processing zones, high-tech zones and economic zones.
2. Investment projects not subject to the provisions in clause 1 of this article, irrespective of the source of capital and capital scale from 1,500 billion Vietnam come up in the following areas: a) business; mineral processing; metallurgy;
b) construction of rail infrastructure, roads, inland waterways;
c) production, the business of wine, beer.
3. Projects of foreign investment capital in the following areas: a) shipping business;
b) set up a network and provides postal services, courier, telecommunications and the internet; set broadcast transmission network;
c) printing, press release; published;
d) formed the basis of independent scientific research.
4. where the project specified in the paragraph 1, 2 and 3 of this article lies in the planning has been the Prime Minister for approval or approval and authorization meet the conditions prescribed by the law and international treaties to which Vietnam is a member, the Agency granted investment certificates perform the certification procedure of investments that are not the prime investment policy decisions.

5. where the project specified in the paragraph 1, 2 and 3 of this article is not in the master plan has been approved by the Prime Minister or the approval or authorization of the project does not meet the conditions of open market provisions in international treaties to which Vietnam is a member, the Agency issued a certificate of investment chaired opinions, industry Manager, Ministry of planning and investment and other related agencies to aggregate, the prime investment policy decisions.
6. The case of investment projects in the areas defined in paragraphs 1, 2 and 3 of this article in the field have not yet planned the certification agency for investment management industry opinions, Ministry of planning and investment and other related agencies to aggregate, the prime investment policy decisions.
Article 38. Project by the provincial people's Committee investment Certification Committee granted the province made the registration of investments, investment certificates for the following projects: 1. Investment projects outside industrial zones, export processing zones, hi-tech zone, the economic zone, including the investment project stipulates in article 37 of this Decree have been Prime Government approved investment undertakings.
2. Investment project for infrastructure development of industrial zones, export processing zones, high-tech zones for those not yet established local management of industrial zones, export processing zones and high-tech zones.
Article 39. Project management of industrial zones, export processing zones, hi-tech zone, the economic zone investment certification management of industrial zones, export processing zones, hi-tech zone, economic zones (hereinafter the Management Board) made the registration of investments, investment certificates for the following project : 1. Investment projects in industrial zones, export processing zones, hi-tech zone, the economic zone, including the investment project stipulates in article 37 of this Decree was approved by the prime investment undertakings.
2. Investment project for infrastructure development of industrial zones, export processing zones, high-tech zones.
Article 40. Receiver records investment project 1. The Department of planning and investment, receiving investment project profiles made on the provisions of article 38 of this Decree.
2. Management of projects receiving investment made on the provisions of article 39 of this Decree.
3. For the implementation of investment projects in the area have yet to be regulated in the administrative management of the Department, the city in Central or investment project implemented in several provinces, the central cities, the investment project profile was filed at the Department of planning and investment where investors most recent or expected headquarters or branch or Office operating room to implement investment projects.
4. the receiving agency profile of responsible investment project guide check the validity of investment project profiles and do the procedure according to the provisions of this Decree.
Article 41. Investment certificate contents 1. The form of investment certificates by the Ministry of planning and investment regulations apply uniformly across the country.
2. investment certificate includes the following principal contents: a) the name, address of the investor;
b) location of investment projects implementation; demand for land use;
c) target, the scale of investment projects;
d) total investment;
DD) the duration of the project;
e) progress on the implementation of investment projects;
g) confirm the incentives and investment support (if any).
3. foreign investors have investment projects associated with the establishment of economic organization, the investment certificate content includes content of the provisions in paragraph 2 of this Article and the content business registration certificate in accordance with the corporate law. Investment certificates at the same time as the business registration certificate.
4. domestic investors in the case prescribed in clause 1 article 6 of this Decree has ordered investment procedures at the same time with the procedure established in economic organizations shall make investment certificates as specified in paragraph 3 of this article.
Section II Article 42 INVESTMENT CERTIFICATES. Investment projects in the country are not registered investment 1. Investors do not have to register for investment projects in the country have capital below scale 15 billion Vietnam and not subject to conditional investment domains.
2. The investor in the case prescribed in clause 1 of this article that needs to be confirmed investment incentives or investment certificates, then make the investment registration to be issued a certificate of investment under the provisions of article 43 of this Decree.
43 things. Sign up for investment projects in the country of 1. Domestic investors must register for investment projects in the country have capital scale from 15 billion to below 300 billion dong Vietnam Vietnam and in the following cases: a) the project is not in the field of investment condition stipulated in article 29 of the law on investment;
b) of projects not subject to the provisions in clause 1 of this Decree 37 Articles.
2. registered investors invest in the receiving agency profile investment projects stipulated in article 40 of this Decree.
3. the receiving agency profile project given a receipt immediately after receipt of registration.

4. in case the investor has asked investment certificates or confirmation of investment incentives, the certification agency for investment based on the text content to register investment to investment certificates within 15 working days from the date of receipt of registration a valid investment.
5. within 7 working days from the date of investment certificates, the certification agency investment stars send investment certificate to the Ministry of planning and investment, Ministry of finance, Ministry of Commerce, Ministry of natural resources and the environment, the State Bank of Vietnam, the Ministry of industry and management of relevant agencies.
Article 44. Sign up for the investment projects with foreign investment projects with foreign investment stipulated in article 46 of the law on investment carried investment registration procedure as follows: 1. the registered investment profiles include: a registered investment) text (according to model);
b) business cooperation contract for the investment contract form business partnership;
c) reports the financial capacity of the investor (because the investor established and responsible).
2. for cases of investment associated with the establishment of the economic organizations, in addition to the profile specified in paragraph 1 of this article, the investor must submit the attached: a) the business registration profile that corresponds to each kind of business under the provisions of the law on enterprises and relevant legislation;
b) joint venture agreement for investment form of economic organization founded joint venture between domestic investors and foreign investors.
3. Within 15 working days of receipt of the registered investment profile and the profile of valid business registration agency, investment certificates to check the validity of the registered investment profile, business registration records (for the case of established economic organizations tied to investment projects) and investment certificates without the additional requirements of the other papers.
4. within 7 working days from the date of investment certificates, the certification agency investment stars send investment certificate to the Ministry of planning and investment, Ministry of finance, Ministry of Commerce, Ministry of natural resources and the environment, the State Bank of Vietnam, the Ministry of industry and management of relevant agencies.
Article 45. Assessment for investment project with a scale of capital from 300 billion Vietnam or over and not subject to conditional investment domains 1. Investment assessment records include: a) the suggested text of investment certificates (according to model);
b) text confirming legal status of investors: a copy of the decision to establish or business registration certificate or equivalent documentation for institutional investors; copy of passport or identity card for individual investors;
c) reports the financial capacity of the investor (because the investor established and responsible);
d) explanation of technical-economic content mainly include: target, scale, location of investment; investment capital; the progress of the project; land use needs; technological solutions and environmental solutions;
DD) business cooperation contracts for investment form of business cooperation contract.
2. For cases make investment procedures with business registration procedures, in addition to the profile specified in paragraph 1 of this article, the investor must submit the attached: a) the business registration records corresponding to each type of economic organization according to the provisions of the law on enterprises and relevant legislation;
b) joint venture agreement to form of economic organization founded joint venture between domestic investors and foreign investors.
3. Verify contents: a) The match: infrastructure planning-technical; land use planning; construction planning; planning for exploration, mining, processing minerals and other natural resources.
With regard to investment projects in the field has not planned or not yet in the master plan mentioned above, the Agency issued a certificate of responsible investment opinions on State management agencies have the authority on planning;
b) needs land use: land, soil type and land use;
c) the progress of the project: progress capital, construction progress and the progress of implementation of the objectives of the project;
d) environmental solutions: reviews the factors that impact the environment and processing solutions consistent with the provisions of environmental legislation.
Article 46. Assessment for investment projects capitalized below 300 billion investment in Vietnam and in the field of investment condition 1. Investment assessment records include: a) the records specified in paragraphs 1 and 2 Article 44 of this Decree;
b) award the ability to meet the condition that projects must meet under the provisions of the law with respect to projects in the field of investment condition stipulated in article 29 of the law on investment and Appendix III attached to this Decree.
2. Verify contents: a) verifies the ability to meet the conditions stipulated in the investment law and relevant laws;
The ministries concerned have the responsibility to verify the ability to meet the conditions that the project must meet with respect to projects in the field of investment condition stipulated in article 29 of the law on investment and Appendix III attached to this Decree;

The case of the investment conditions were the law or international treaties to which Vietnam is a member, the Agency issued a certificate of investment decisions the investment certificates without examining opinions of the ministries concerned;
b) for investment projects in the country, if the project meets the conditions of investment under the provisions of the law, then the certification authority certification investment investment investment registration process prescribed in article 43 of this Decree.
Article 47. Assessment for investment project with a scale of capital from 300 billion and Vietnam in the field of investment condition 1. Investment assessment records include: a) the records specified in paragraphs 1 and 2 Article 45 of this Decree;
b) award the ability to meet the conditions to join the market regulations for investment projects in the field of investment condition stipulated in article 29 of the law on investment and Appendix III attached to this Decree.
2. content inspection as specified in paragraph 3 to article 45 and Article 2, paragraph 46 of this Decree.
Article 48. The process of assessment of investment projects approved under the authority of the Prime Minister 1. Investors filed 10 record investment projects, of which at least have 1 set of original records.
2. within 3 working days from the date of investment project profiles, the agency receiving records to check the validity of the profile and send the profile assessment opinions of the ministries concerned.
Invalid profile case, the Agency received the written notice of investment for the investors to modify, complement the profile.
3. Within 15 working days from the date of investment project profiles, the Agency asked the opinion of written undertaking and is responsible for the project's problems in his management functions.
4. within 25 working days from the date of receipt of a valid application, the Agency granted investment certificate verification reports, the Prime Minister decided on the investment policy.
5. within 7 working days from the receipt of the assessment report from the Prime Minister of the provincial people's Committee or the Board of management, the Office of the Government informed in writing the opinion of the Prime Minister about the project.
6. within 5 working days of receipt of the opinion of the Prime Minister, provincial people's Committee or the Board of management of investment certificates.
7. where the project is not approved, the agency receiving records project to send notice in writing to the investor, which stated the reason.
8. within 7 working days from the date of investment certificates, the agency receiving the investment project profile why send investment certificate to the Ministry of planning and investment, Ministry of finance, Ministry of Commerce, Ministry of natural resources and the environment, the State Bank of Vietnam, the Ministry of industry and management of relevant agencies.
Article 49. Project assessment process to invest in an assessment of investment certificates 1. Investors filed with the Department of planning and investment to 8 sets of investment project profiles, including the original records for the project by the provincial people's Committee of investment certificates; submitted to the Board of management 4 the investment project profile, including the original records for the project by the Management Board of the investment certificates.
2. within 3 working days from the date of investment project profiles, the agency receiving records to check the validity of the profile and send the profile assessment opinions of relevant departments; where necessary it shall send the records consulted the ministries concerned.
Invalid profile case, the Agency received the written notice of record for investors know to modify, complement the profile.
3. Within 15 working days from the date of investment project profiles, the Agency asked the opinion of written undertaking and is responsible for the project's problems in his management functions.
4. within 20 working days of receipt of a valid application, investment planning and assessment reports, the provincial people's Committee decision. Within 5 working days from the date of the assessment, the provincial people's Committee of investment certificates.
For the project by the certification authority, within 20 working days of receipt of a valid application, the General management of the opinion of the Agency be consulted to decide investment certificates.
The case of the investment project is not approved, the agency receiving records project to send notice in writing to the investor, which stated the reason.
5. within 7 working days from the date of investment certificates, the agency receiving the investment project profile why send investment certificate to the Ministry of planning and investment, Ministry of finance, Ministry of Commerce, Ministry of natural resources and the environment, the State Bank of Vietnam, the Ministry of industry and management of relevant agencies.
Article 50. The authority of The management with regard to the industry verified certificate of investment 1. The sector Manager verifies the response of investment conditions, planning for investment projects in the field of investment condition stipulated in article 29 of the law on investment, Appendix III attached to this Decree and article 82 of the law on investment.

2. Pursuant to the provisions in articles 29 and 82 of the investment law, the drafted industry Manager investment conditions the Government issued; construction planning and the approval of the competent authority or the approved planning.
Investment and planning conditions after the authority issued must be announced publicly on the mass media and are listed on the Agency headquarters receives investment project profile.
Section III to ADJUST PROJECT Article 51. Adjust the investment project 1. When adjusting the investment project in relation to the objectives, scale, location, form, and time limit of the project investment, investors must make the adjustment procedure of investment certificates.
2. Adjusting the project to follow one of the following procedures: a) not do the registration procedure to adjust or verify tuning projects;
b) register the adjusted investment projects;
c) verify tuning projects.
3. investment projects do not have to do the registration procedure to adjust or verify tuning include: a) The project is not adjusted to the objectives, scale, location, capital, form, time limit;
b) domestic investment projects that after the adjustment, the project capital scale under 15 billion Vietnam and not have investment conditions;
c) domestic investment projects that after the adjustment, the project capital scale under 300 billion Vietnam and does not change the target location to invest.
Article 52. Subscribe to adjust and adjust the investment project 1. Subscribe to adjust investment projects: a) project in an adjusted registration includes the project which after adjustment on target, scale, location, capital, forms, deadlines, projects that in the following cases: the project invested abroad that after the adjustment, the project that has the scale of capital under 300 billion Vietnam and not in the field of investment condition; domestic investment projects that after the adjustment, the project that is not in the field of investment conditions, except in the case prescribed in clause 3 Article 51 of this Decree; domestic investment projects in the field of investment conditions that after the adjustment, the project that does not change the target and still meet the conditions prescribed for investment projects that, except in the case prescribed in clause 3 Article 51 of this Decree;
b) registration documents regulate investment projects include: the registration certificate of the text content of the adjustment of investment projects; a copy of the certificate of investment; the revision, addition of the joint venture agreement or contract business partnership or corporate Charter (for projects with foreign capital);
c) within 15 working days from the date of receipt of a valid application, the Agency granted investment certificates (for cases not have investment certificates) or adjust the investment certificate.
2. Verify tuning project: a) in an investment project assessment the project that includes the adjustment after adjustment on target, scale, location, capital, forms, deadlines, projects that in the following cases: projects with foreign investment after the adjustments, the project that in an assessment of investment certificates; domestic investment projects that after the adjustment, that projects in the field of investment conditions, except in cases defined in art. 1 of this article;
b) records verify tuning projects include: text recommended to adjust investment projects; explain the reason for tuning; the change compared to the project; report the implementation of the project to the tune of the project; a copy of the certificate of investment; the revision, addition of the joint venture agreement or contract business partnership or corporate Charter (for projects with foreign capital);
c) certification agency verifies the content of investment adjustment and new levels (for the case of investment certificates) or adjust the investment certificate within 30 working days from the date of the application;
d) investment project case after adjustment become the project approved under the authority of the Prime Minister that is not in the planning or in the field of conditional investment but investment conditions are not yet law, the certification agency investment opinions of the Ministry of inspection concerned, the Prime Minister's decision before the new level or adjust investment certificates;
DD) where content adjusted in relation to the field of investment condition, the Agency granted investment certificate assessment opinions of the relevant departments before new levels or adjustment of investment certificates.
3. within 7 working days from the date of investment certificates, the certification agency investment stars send investment certificate adjust to the Ministry of planning and investment, Ministry of finance, Ministry of Commerce, Ministry of natural resources and the environment, the State Bank of Vietnam Industry Manager, and related agencies.
Section IV OTHER PROVISIONS for PROJECTS of FOREIGN INVESTMENT CAPITAL Article 53. The content related to the profile of the projects of foreign investment capital

For projects with foreign investment made in the form of joint venture or business cooperation contract, in addition to the contents specified in the profiles Article 44, 45, 46 and 47 of this Decree, the content of the contract of the joint venture or business partnership contract made under the provisions of articles 54 and 55 of this Decree.
Article 54. The content of the contract of the joint venture contract for the venture are primarily the following: 1. The name, address of the Organization, individuals participating investment ventures and legal representative of the parties to the venture; name, address of the business venture.
2. Types of business.
3. Sectors, professions and business scope.
4. Capital stock, the shares of each of the parties, the method, the progress of capital contribution.
5. The progress of the project.
6. The time limit for the operation of the project.
7. Location of the project.
8. The rights and obligations of the parties to the joint venture.
9. The principles of financial management; Division of profit and loss in the processing business.
10. Protocol amending and terminating the contract, the transfer conditions, conditions of termination of activity, dissolved the business.
11. Liability due to breach of contract, method of dispute resolution.
In addition to the content on the venture, the parties have the right to other content agreement in the contract of the joint venture but not contrary to the provisions of the law.
The joint venture contract is the competent representative of the joint venture parties signed off on each page and signed in full at the end of the contract. Joint venture agreement with effect from the date of investment certificates.
Article 55. Content of business cooperation contract business partnership contracts have the following principal contents: 1. Name, address, authorized representatives of the parties to the contract of business cooperation; trading address or the address where the project.
2. Objectives and scope of the business.
3. the contributions of the parties, the Division of investment, business, the progress of implementation of the contract.
4. The progress of the project.
5. Duration of the contract.
6. Rights, obligations of the parties.
7. The principles of finance.
8. Protocol amending the termination of the contract, the conditions for the transfer.
9. Liability due to breach of contract, method of dispute resolution.
In addition to the content on the business side, have the right to other content deals in business cooperation contracts but are not contrary to the provisions of the law.
Business partnership contract is the competent representative of the business side signed off on each page and signed in full at the end of the contract. Business cooperation contract between Vietnam and foreign party party is in effect from the date of investment certificates.
Article 56. The procedure of direct investment in the form of capital contribution, purchase shares, mergers, acquisitions, investors buy shares, mergers, acquisitions business in Vietnam defined in article 10 of this decree made the procedure as follows: 1. in case of foreign investors to buy shares of the Vietnam business business business registration procedures in accordance the law about business.
2. where investors buy shares of companies with foreign capital are operating in Vietnam, then perform the adjustment procedure of investment projects according to the provisions in articles 51 and 52 of this Decree.
3. where investors contribute capital to the investment they must make investment procedures prescribed by the law on investment.
4. for foreign investors to merge, acquisition of enterprises are operating in Vietnam, then perform the procedure to be granted investment certificates as specified in this Decree. Profile mergers, acquisitions of businesses including: a) the suggested text merged, acquired businesses including the content: name, address, and representatives of the foreign investors ' merger, business acquisition; name, address, representative, capital and field operations of the merged business, acquired; summary information about the content merged, acquired businesses; proposal (if any);
b) the decision of the Board of directors or of the owner of the business or of the General Assembly of shareholders on the sale of businesses;
c) contract of merger, acquisition of businesses includes the following principal contents: name, address, corporate headquarters of the merged business, acquired; the procedure and conditions of the merger, acquisitions; scheme employers; the procedure, conditions and duration of the transfer, the transfer of capital assets, shares, bonds of the company being merged or acquired; the time limit for implementing the merger, acquisition; the responsibilities of the parties;
d) Charter of the merged business, acquired;
DD) draft statutes of the business after the merger, acquisition is permitted (if there is a change).
e) text confirming legal status of foreign investors include: a copy of the decision to establish valuable papers or other equivalent for investors is that economic organizations; Passport copies for individual investors.
Article 57. The conversion procedure form of investment for the project to have foreign investment of 1. Investors whose projects have been granted investment certificates or have been granted the investment license under the provisions of the law on foreign investment in Vietnam has the right to convert the investment form to other forms of investment provisions in article 21 of the law on investment.

2. Investors who have already been granted the investment license under the provisions of the law on foreign investment in Vietnam made the conversion of the Government's own regulations about registration and conversion business for foreign investment.
3. The procedure of transformation of investment projects with foreign investment shall be as follows: a) the conversion of forms of investment associated with the conversion of types of businesses must comply with the provisions of the law on enterprises;
b) business for foreign investment, business parties must submit to the Agency the investment certificate conversion profile form of investment. Profile convert forms of investment include: proposed text convert forms of investment; the decision of the Board of directors or of the owner of the business or of the general shareholders meeting or the agreement of the party business (for investment projects in the form of business cooperation contract) on the conversion of forms of investment; the draft Charter conversion business; business cooperation contract (for investment projects in the form of business cooperation contract);
c) the decision of the Board Member business venture or the decision of the investors (for 100% business foreign investment); the agreement of the party business (for business cooperation contract) on the conversion of forms of investment are required to inform the creditors and employees know within 15 working days from the date of the decision;
d) within a period of 30 days from the date of receipt of a valid application specified in point b of paragraph 3 of this article, the Agency granted investment certificate adjust investment certificates and announcements for investors.
V SOME of the RULES OF PROCEDURE for the USE of STATE CAPITAL to INVEST, business Article 58. Business investment capital 1. Projects using state capital rules below must be competent evaluators approved use of State capital to invest: a) Which the State budget;
b) investment credit Capital Development of the State;
c) credit Capital by the State guarantee;
d) capital development of State enterprises;
DD) the capital investment company capital business.
2. After the competent authorities appraise and approve the use of State capital to investment, investors make investment procedures as specified in this Decree to be issued a certificate of investment. The text approved the use of State capital to invest is the required documents in the registration records of investments and investment assessment records.
Article 59. Evaluation Agency approved the use of State capital to invest 1. The competent authorities decide to use State budget and assessment organization approved the use of State capital to invest for capital investment projects in the State budget.
2. Organization of the Vietnam Development Bank evaluation and project decision entitled development investment credit of the State.
3. The organization of the financial evaluation and decide the State guarantees for investment projects in the use of capital in credit portfolio of the State guarantee.
4. The Board of the Corporation, the Corporation's economic state, the other State enterprises or the Director General, the Director of State enterprises have no organized Board of evaluators and decided against the use of capital resources development of State-owned enterprises to invest.
5. the assessment authority approved the use of State capital investment to Total business investment company capital to follow the decision of the Prime Minister.
6. The agency responsible for organizing evaluation evaluation and notification in writing to the owner know of the decision to approve or disapprove the use of State capital to invest.
Article 60. Profile of investment project appraisal have used state capital records appraisal of investment projects, including: 1. The text proposed the use of State capital investors sent the key corresponding to each source of capital specified in article 59 of this Decree.
2. A explanation about the proposal to use the capital to invest, including the following: a) the name of the project;
b) target, the investment scale of the project;
c) location of investment projects implementation;
d) capital investment; investment capital; the State stake involved in the project;
DD) demonstration of conformity of the projects with strategy, planning, economic development plans-society has been approved by the authority; demonstration of conformity in the use of investment capital;
e) investment performance, including financial performance and social-economic efficiency;
g) demonstration of the possibility of withdrawal of capital, the ability to repay the loan and loan repayment options (if available);
h) duration of the project;
I) the progress of implementing investment projects.
Article 61. Content investment project appraisal have used state capital assessment content include: 1. Conformity of investment projects with strategy, planning, planning of socio-economic development in each period (of the country or of the region or of the territory) has been approved by the authority.
2. The suitability of the investment business, the State capital; investment objectives, investment efficiency; management methods suited to each type of project and capital investment.

3. Conformity with the policy of investment support (if any).
4. The progress of implementation of investment projects; the duration of the project.
5. The ability to recover the capital investment; the ability to repay the loan and loan repayment options (if available).
6. investment performance, including financial performance and social-economic efficiency.
Chapter VI PROVISIONS on INVESTMENT PROJECTS, DEPLOYMENT and BUSINESS ORGANIZATIONS Article 62. Deploy the project to the investor is responsible for implementing investment projects according to the objective, content, progress has the commitment and the provisions of the investment certificates; compliance with the provisions of the law of the land, the environment, labour, about business registration, registration of the investment and the relevant law in the process of implementing investment projects.
Article 63. Implemented investment projects associated with the construction of the investment when implementing investment projects construction must comply with the provisions of the building management legislation.
Article 64. Management of rental 1. Investors are individuals, organizations to hire investment management and operations management at the request of his activities.
2. The hiring organization, personal management is done through a contract signed between investors with individual organizations.
Rights, obligations of investors, organizations and individuals are stipulated in the contract.
Management fee by the parties to the agreement in the contract and is calculated on the cost management of enterprises.
3. The hiring organization, individuals perform management services to ensure conformity with the provisions of international treaties to which Vietnam is a member.
4. organizations and individuals implement service management must pay taxes and perform other financial obligations prescribed by tax law and relevant laws.
Article 65. Capital transfers 1. Organizations have the right to transfer their capital out of the business and implementation procedure of registration, the shareholders registered in the register of members, the registry of shareholders according to the regulations of the corporate law and related laws.
For enterprises invested abroad, when the business capital transferability must inform the certification body about the transfer of investment capital to the tune of investment certificates.
2. Conditions for the transfer of capital: a) ensure that the requirements under the rules of business law, this Decree and relevant laws;
b) ensure the rate and conditions consistent with the provisions of international treaties to which Vietnam is a Member;
c) the assignment of capital is the value of land use rights must be consistent with the provisions of the law of the land and the laws concerned.
Article 66. Project assignment 1. Investors have the right to transfer its projects implemented for other investors. Conditions for project implementation as specified in paragraph 2 to article 65 of this Decree.
2. The transfer of the project of economic organizations not associated with the termination of activities of economic organizations shall transfer the transfer of the project will comply with the conditions and procedure for the transfer of capital specified in article 65 of this Decree.
3. The transfer of the project associated with the termination of business investment activities of economic organizations shall transfer the transfer project must comply with the rules on the conditions and procedure of the merger, acquired the business prescribed in article 56 of this Decree.
4. The transfer of investment projects associated with the termination of activities of economic organizations and assignment the assignee to establish organizations to continue to implement the investment project implementation procedure under the provisions of this Decree.
5. transfer of profile investment projects include: text register project; the contract of assignment; writing about the legal status of the parties to the assignee; report the situation of project activities.
6. the certification authority issued new investment (for the case of investment certificates) or adjust the investment certificates within 10 working days from the date of receipt of a valid application.
Article 67. Pause, relax the progress of implementation of investment project 1. Investors pause or relaxing the progress of investment projects that alter the progress of investment projects has committed to the written notice with the State Agency investment management on the reason and the duration of the pause, relax the progress of project implementation at the latest 15 working days before the date of suspension or relax the progress of project implementation investment.
2. in case the certification agency investing does not accept the suspension or relax the progress of the project, they must have written answers for investors within 15 working days from the date of the notice of investors.
Active case back, investors notice in writing to the State Agency investment management.
Article 68. Termination of operation of the investment project 1. The termination of the activities of the project comply with the provisions of article 65 of the law on investment.
2. the certification authority for investment has the power to terminate the operation of the project in the case of:

a) project has been granted investment certificate that after 12 months, investors do not deploy or slow the progress of projects too, compared to 12 the progress of implementation of investment projects stipulated in the investment certificate, unless suspended or relaxed to the progress of the project as specified in article 67 of this Decree;
b) serious breach of the provisions of the law under which the law must cease operation.
3. The case according to the verdict, the decision of the Court of arbitration, on the termination of project activities due to serious violations of the law, the Agency granted investment certificate pursuant to the decision, the judgment of the Court of arbitration to decide the termination of activities.
4. Decides to terminate the investment project are sent to investors and save in the certification agency.
The Agency granted investment certificates to base the decision to terminate the investment project to recover the investment certificate and notify the relevant authorities.
Article 69. Liquidation of investment project 1. In the process of investment activity if the project termination under the conditions prescribed in paragraphs 1, 2 and 3 Article 65 of the law on investment, the investors to notify the certification agency investing, liquidation procedures of investment projects and investment certificates.
2. The procedure of liquidation the following investment projects: a) the case of liquidation of investment projects that are not associated with the dissolution of economic organization, then the liquidation made pursuant to law of property liquidation, liquidation of the contract;
b) liquidation cases the project aligns with the dissolution of economic organization, the investors made the procedure of dissolution of the economic organizations under the provisions of the business law and related laws.
3. The time limit for liquidation of investment project not exceeding 6 months from the date of the decision to terminate the operation of investment projects. The case was the State Agency has the authority to allow the liquidation period of investment project was extended but must not exceed 12 months.
After the end of the liquidation, the investor must inform the certification body of investment and return on investment certificates issued.
4. in case the investors in the economic organization of dispute led to not make the liquidation of investment projects within the time limit prescribed in paragraph 3 of this article, the dispute was brought to settle in the courts, arbitration under the provisions of the law.
5. In the process of liquidation of the investment project, if economic organizations do not have the ability to pay the debt, then the liquidation will terminate and be processed under the provisions of the law on bankruptcy.
Article 70. Tax warehouse 1. With regard to export processing zones, industrial zones, the economic organization of production for export was established the tax warehouse to cater for export and import activities. Goods brought into the tax warehouse in an not have to pay tax on the import.
The establishment of the tax warehouse and set up a tax warehouse conditions comply with the provisions of Decree No. 154/2005/ND-CP on December 15, 2005 detailing some of the customs law on customs, inspection, customs supervision.
2. Goods brought into the tax warehouse is not sold in the market of Vietnam. The case of goods that do not belong to an import prohibition, suspension of imports, if sold in the Vietnam market, the investor must import procedures at the customs, the import tax and make other financial obligations prescribed by law.
3. Goods put in a tax warehouse if damaged, reducing the quality does not meet the requirements of production then must re-export or destruction. The culling is done in accordance with the provisions of the customs legislation, tax legislation and legislation on the environment.
Chapter VII STATE MANAGEMENT on INVESTMENT Article 71. Content, authority, responsible for managing the State of investment 1. Content of State management of investment include: a) building and directing the implementation of the strategy, planning, planning, investment and development policies to mobilize and regulate the investment of resources for development;
b) promulgation, dissemination, guidance and implementation of policies, the law relating to investment activities; construction technical standards related to investment activities; monitoring the issuance of legal documents related to investment; General recommendations or cancel the legal text no longer fits or because the levels released vires or inappropriate content;
c) implement state management on international cooperation, talks, concluded international treaties related to investment activities according to the legal provisions of international treaties;
d) governance of investment promotion activities; construction of national information system serves investment activities;
DD) levels, adjustments, recovery of investment certificates; unified management registered investment activity and investment certificates;
e) test, inspection, monitoring the implementation of the provisions of the investment law for State management activities on the investment and operation of investors;
g) Guide and support investors make investment and solve the problems, the requirements of investors in the process of investment activities;
h) impact assessment and macroeconomic performance of investment activities;
I) coordination between the bodies of State management levels in active management of investments;

k) training, professional training strengthening investment management for system state management agencies on investment levels;
l) complaints, accusations of organizations and individuals related to investment activities according to the authority. Reward the Organization, had personal achievement in investment activities or violation processing for organizations, individuals with violations of the law.
2. The powers, responsible for managing the State of investment: a) Unified Government Administration about investment activity within the country; directing the construction and implementation of strategy, planning, planning, investment and development by sector, region and economic sector; issued the policy, legal documents on investment; decentralized governance of investment for the ministries and localities;
b) the Prime Minister directed the ministries and local implementation of the law, the investment policy; approved or authorized to approve zoning; investment policy decision with respect to the project authority; decision or allow the establishment of industrial zones, export processing zones, high-tech zones and economic zones; direction to solve the problems and obstacles in the process, manage the investment exceeds the authority of the ministries and localities;
c) the Prime Minister, the ministries and the provincial people's Committee, the management of industrial zones, export processing zones, high-tech zones and economic zones to have dialogue with the business community, investors;
d) the ministries, provincial people's Committee and the Board of management is responsible for the management, guidance in the field of investment activity and geographical jurisdiction; guaranteed investment procedures transparent, simple, time;
DD) ministries, ministerial-level agencies, provincial people's Committee was not issued the text of the regulation prohibits the investment sector, investment conditions and investment incentives are not true to the rule of law.
Article 72. Powers, the responsibility of the Ministry of planning and investment to 1. Hosted, in cooperation with the ministries and the provincial people's Committee building and reviewing the legal documents, policy on investment. Guide, popular, track, check the implementation of the legal text of the investment. The text templates related to investment procedures to apply within the country.
2. Organize, in cooperation with the ministries and local construction, the General Government on the planning, investment and development plans; national master plan on development of industrial zones, export processing zones and economic zones.
3. Hosted, in cooperation with the ministries and the provincial people's Committee in the project list of countries to attract investment capital to the Prime Minister for approval; advised of the additional planning for projects approved under the authority of the Prime Minister is not in the master plan; comments with the Agency of investment certificates of the need of investment projects approved under the authority of the Prime Minister that in areas not yet planned to process the Prime Minister approves.
4. Verify the key investment projects in the country and other investment projects according to the decision of the Prime Minister.
5. Perform the State management of investment promotion activities; build the program, planning and implementation of the national program of mobilization of investment promotion; in collaboration with the ministries, the provincial people's Committee in organizing investment promotion activities; latest represented investment promotion organizations in foreign countries; management of the national investment promotion fund.
6. the Chair, in cooperation with the ministries and Government negotiators signed or participated in international treaties relating to investment activities; make international cooperation on investment activity.
7. Organization of training activities, professional training, strengthening investment management for system state management agencies on investment levels.
8. In collaboration with the General Department of statistics statistics activity organizations on investment under the provisions of the law on statistics; the Organization, building national information system serves investment activities.
9. In coordination with the ministries, the local resolution of problems arising in the process of establishment, deployment and implementation of investment projects.
10. evaluation of socio-economic efficiency of investment activities.
11. Inspect, monitor, inspector authorized under investment activities; build test plans, programs, interdisciplinary monitoring for investment activities; check the level, tuning, recovery of investment certificates of the certification authorities invested pursuant to the investment law and decrees; check, monitoring compliance with the master plan has been approved by the authority in the process of investing.
12. Six months, annual, aggregate investment activity and situation reports from the Prime Minister.
Article 73. Powers, the responsibility of the Ministry of finance 1. Hosted, in cooperation with the ministries involved in the formulation of legislation, policy support and incentives for investment; guidelines and procedures regarding support and investment incentives affected jurisdiction.
2. Licensing for projects in the area of jurisdiction; test, inspection, monitoring the activities of the project was licensed.

3. Verification and the written comments on issues related to finance, financial guarantees from the Government for projects approved under the authority of the Prime Minister and Government projects in the field of investment conditions.
4. Inspect, inspect, monitor the implementation of the law on financial, accounting, tax and customs related to investment activities.
5. the Chairman, in collaboration with the ministries concerned and the provincial people's Committee to solve the difficult problems of investors in the field of taxes, fees and charges, customs procedures, financial management and other financial activities.
Article 74. Authority, responsible for the governance of the Ministry's trade investment 1. Hosted, in cooperation with the ministries involved in the construction law, commercial policies related to investment activities.
2. Licensing for projects in the area of jurisdiction; test, inspection, monitoring the activities of the project was licensed.
3. Verification and the written comments on issues related to the commercial activities of the projects approved under the authority of the Prime Minister and Government projects in the field of investment conditions; announced the conditions related to investments in the international treaties to which Vietnam is a member.
4. Test, inspection, monitoring, commercial activities related to investment activities.
5. the Chairman, in collaboration with the ministries concerned and the provincial people's Committee to solve the difficult problems relating to the commercial operation of the project.
Article 75. Authority, responsible for managing the State of investments of the Ministry of natural resources and the environment 1. Hosted, in cooperation with the ministries involved in the formulation of legislation, policies and guidelines implement the regulations on land management, land claims, resource and environmental management related to investment activities.
2. Assessment and the written comments on issues related to compensation, land clearance, resource management and the environment of the projects approved under the authority of the Prime Minister and Government projects in the field of investment conditions.
3. Inspect, inspect, monitor the implementation of the regime, policies related to compensation, land clearance, resource and environmental management related to investment activities.
4. Presiding, in coordination with the ministries concerned and the provincial people's Committee to solve the difficult problems of investors in the field of compensation, land clearance, use of resources and protect the environment.
Article 76. Authority, responsible for managing the investment of the Ministry of State for science and technology 1. Hosted, in cooperation with the ministries involved in the formulation of legislation, policies and guidelines implement the provisions on Science and technology related to investment activities; the Prime master plan for high-tech development zones.
2. Assessment and the written comments on issues related to science, technology of the projects approved under the authority of the Prime Minister and Government projects in the field of investment conditions.
3. Inspect, inspect, monitor the implementation of the regime, the policy on Science and technology related to investment activities.
4. Presiding, in coordination with the ministries concerned and the provincial people's Committee to solve the difficulties and problems in the field of science and technology of the project investment.
Article 77. Authority, responsible for managing the investment of the State Ministry of construction 1. Hosted, in cooperation with the ministries involved in the formulation of laws, policies and guidance on building regulations.
2. Assessment and the written comments on issues related to state management on the construction of investment projects approved under the authority of the Prime Minister and Government projects in the field of investment conditions.
3. Inspect, inspect, monitor the implementation of the regime, policies, standards, rules about building related to investment activities.
4. Presiding, in coordination with the ministries concerned and the provincial people's Committee to solve the difficult problems in the construction sector for investment projects.
Article 78. Authority, responsible for managing the State of investments of the State Bank of Vietnam 1. Hosted, in cooperation with the ministries involved in the formulation of legislation, policies and guidelines implement the regulations on Foreign Exchange Management and credit related investment activities.
2. Licensing for projects in the area of jurisdiction; test, inspection, monitoring the activities of the project was licensed.
3. Verification and the written comments on issues related to the credit and foreign exchange management of investment projects approved under the authority of the Prime Minister and Government projects in the field of investment conditions.
4. Inspect, inspect, monitor the implementation of the regime, the policy regarding credit and foreign exchange management related to investment activities.
5. the Chairman, in collaboration with the ministries concerned and the provincial people's Committee to solve the difficulties and problems in the field of credit and foreign exchange management of investment projects.
Article 79. Authority, responsible for managing the State of investments of the Ministry of industry management

Ministries, ministerial-level agencies in the scope of the task, their powers are responsible for the governance of investment for the field is assigned, specifically as follows: 1. In coordination with the Ministry of planning and investment, the ministries involved in the formulation of laws and policies related to investment activities.
2. Hosted, in cooperation with the ministries involved in the formulation and enactment of legislation, policies, technical standards and guidelines.
3. The Government enacted the investment conditions for conditional investment domains in the technical-economic sector.
4. building planning, planning, portfolio investment attraction of the industry; advocacy organizations, specialized investment promotion.
5. Publicize planning, planning, technical standards, investment conditions, the portfolio of investment attraction industry.
6. Assessment and comments in writing on the ability to meet the condition that projects must meet with regard to investment projects approved under the authority of the Prime Minister and Government projects in the field of investment conditions.
7. test, inspection, monitoring, specialized to meet the conditions for investment and state management for investment projects in the authority.
8. the Chairman, in collaboration with the provincial people's Committee and the ministries involved and resolve the difficult problems of investment projects in the sector in its management.
Article 80. Authority, responsible for managing the State of investment of provincial people Committee 1. Based on the planning of social-economic development, in coordination with the ministries concerned and published the directory of investment attraction projects locally; advocacy organizations and investment promotion.
2. Host investment registration, verification and certification of investments and adjustments, recovery of investment certificates, decided to terminate the operation of the project ahead of time for investment projects in the authority.
3. Implement state management functions for local investment projects outside industrial zones, export processing zones, high-tech zones and economic zones according to the following principal contents: a) tracking, monitoring, checking the implementation of investment objectives stipulated in the investment certificates , capital contribution and progress of investment projects implementation; monitor, examine the implementation of the financial obligations, labour relations in money wages, protection of rights, legitimate interests of workers and employers, the activity of the social-political organizations, protect the ecological environment; host or join the ministries made Inspector of the investment project;
b) Organization made the clearance; certificates of land use and land-use monitoring;
c) solve the difficult problems of investors; petitioning the Prime Minister or the ministries concerned to resolve the issue beyond the authority;
d) reviews the performance of local investment.
4. Directing the detailed planning of construction of industrial zones, export processing zones and approved the detailed planning for the construction of industrial zones, export processing zones according to the provisions of the law on construction.
5. Quarterly, 6 month and annual, hosted, in collaboration with the General Management Committee reporting to the Ministry of planning and investment of local investment activities.
Article 81. The powers, responsibilities of investment management on the management of industrial zones, export processing zones, hi-tech zone, economic zones 1. Join the comments with the ministries, local in building legal documents, policies and planning related to investment activities, development of industrial zones, export processing zones, hi-tech zone, the economic zone.
2. Make the registration of investment; Verify and adjust levels, recovery of investment certificates for investment projects in the authority.
3. test, inspection, monitoring the implementation of the objective specified in the investment certificates of investment, capital contribution and progress of implementation of investment projects; coordinating inspection, inspection of the observance of labour legislation, wages; protect the legal rights of the workers and the employers, the activity of the social-political organizations, protect the ecological environment for the projects in industrial zones, export processing zones, high-tech zones and economic zones.
4. Solve the difficult problems of investor in the industrial zones, export processing zones, hi-tech zone, economic zones and petitioning the Prime Minister, the ministries concerned and the provincial people's Committee resolved the issues beyond jurisdiction.
5. Evaluate the effectiveness of investment in industrial zones, export processing zones and economic zones.
6. Quarterly, 6 month and annual, submitted a report on investment activities in the industrial zones, export processing zones, high-tech zones and economic zones for the provincial people's Committee and the Ministry of planning and investment.
Article 82. Organization of the Management Board 1. The Management Board is the governing body of the industrial zones, export processing zones, hi-tech zone, the economic zone on the province or city level. The Management Board is the Agency due to the Prime Minister decided to set up at the suggestion of the Chairman of the provincial people's Committee and the Minister of the Interior; subject to the direction and management of the Organization, staffing, program planning and funding activities of the provincial people's Committee (Prime except otherwise stated).

2. specialized agencies, trade finance, customs and other necessary agencies represented in the industrial zone, export processing zones, high-tech zones and economic zones to solve the work related to the field of management.
3. The functions, duties, powers, organizational structure, operational regulation of the management of the Government by the Prime Minister.
Article 83. State management of investment promotion 1. Investment promotion activities include the following: a) building strategies, plans, policies to attract investment capital to domestic and foreign investment; create the conditions to mobilize investment capital of the economic sectors;
b) programme advocacy, promotion, introduction, provides information on the investment environment, investment opportunities and potential;
c) held investment promotion institutions in the country and abroad to mobilize, support and guide the investor to learn policies, legal provisions on investment and choose the field, location of investment projects implementation;
d) build project list of countries to attract investment capital; portfolio of investment attraction and local industry with suitable planning, orienting the social-economic development in each period.
2. Based on the strategies, plans, attract investment capital, the State Agency on investment promotion planning annual investment plan and to coordinate investment made.
3. The funding of the investment promotion agency of the State is granted from the budget and follow the rules and guidelines of the Ministry of finance.
Every year, the ministries, ministerial agencies, government agencies, provincial people's Committee building investment promotion planning and estimation of funding for investment promotion activities.
The Ministry of finance in cooperation with the Ministry of planning and investment to guide the establishment of funds for investment promotion activities and financial management of investment promotion activities.
Article 84. Inspection of investment activities and handle breach of investment 1. Investment inspection scope, organisation and inspection activities of investment made under the provisions of the investment law and the provisions of law on the Ombudsman for the State management of investment projects and investment.
2. Violations of the law on investment and the handling of the breach of the investment made under the provisions of the law.
Article 85. Dispute resolution The dispute resolution related to investment activities carried out according to the provisions of article 12 of the law on investment and related laws.
Chapter VIII TERMS OF IMPLEMENTATION of Article 86. Apply the law with respect to the project are done before investment investment law takes effect 1. Investment projects in the country have done before investment law in force do not register or verify investment; the case that investors demand investment certificates, the registration procedures under the provisions of this Decree.
2. Projects with foreign capital investment is licensed before the investment law in force, comply with the provisions of article 88 of the law on investment, article 170 of the corporate law and the Government's regulations on the registration and conversion business for foreign investment.
Article 87. Applied investment for foreign investors establishing private enterprises; investment in the areas of education, training, health and other areas that impact the public pursuant to the provisions of the investment law, this Decree and the law on enterprises, the Prime rules of the investment established private enterprises of foreign investors; the provisions of the escrow, insurance clients for investment in the fields of education, training, health and other areas that impact the public.
Article 88. Terms of implementation 1. The Decree has effect after 15 days from the date The report.
2. This decree repealed: a) Decree No. 24/2000/ND-CP dated 31 July, 2000 detailing the implementation of the law on foreign investment in Vietnam; Decree No. 27/2003/ND-CP dated 19 March 2003 amending and supplementing a number of articles of Decree No. 24/2000/ND-CP dated 31 July, 2000 detailing the implementation of the law on foreign investment in Vietnam; Decree No. 36/CP dated April 24, 1997 on promulgation of the regulation of industrial zones, export processing zones, high-tech zones;
b) Decree No. 51/1999/ND-CP dated 8 July 1999 Law enforcement detailed regulations encourage domestic investment (modified); Decree No. 35/2002/ND-CP dated 29 March 2002 amending, supplementing the category A, B and C, issued at the appendix to the Decree No. 51/1999/ND-CP dated 8 July 1999 Law enforcement detailed regulations encourage domestic investment (modified);
c) category, sector investment incentives provisions in Decree No. 164/2003/ND-CP of December 22, 2003 detailing the law on Enterprise Income Tax; Decree No. 152/2004/ND-CP dated 6 August 2004 amending and supplementing a number of articles of Decree No. 164/2003/ND-CP of December 22, 2003 detailing the law on Enterprise Income Tax;
d) category, sector investment incentives provisions in Decree No. 149/2005/ND-CP on 08 December 2005 detailing the implementation of the law on the export Tax, import tax;
DD) other regulations on investment contrary to the provisions of this Decree.

3. Ministers, heads of ministerial agencies, government agencies, the Chairman of the provincial people's Committee in the scope of his duties, function is responsible for guidance and enforce this Decree.