Thông tư 92/2001/TTLT-BTC-BCN-TCHQ của Bộ Tài chính, Bộ Côngnghiệp và Tổng cục Hải quan về việc hướng dẫn thực hiện chính sách ưu đãi đối thuế với sản xuất xe hai bánh gắn máy và động cơ xe hai bánh gắn máy

In order to promote the domestic manufacture of motorcycle details and parts to substitute imports and at the same time create favorable conditions for the managerial work, the Ministry of Finance, the Ministry of Industry and the General Department of Customs hereby jointly guide the implementation of the tax preference policy for the manufacture of motorcycles and their engines as follows:

I. SUBJECTS OF APPLICATION

Enterprises established under the provisions of Vietnamese law and engaged in the manufacture and/or assembly of motorcycles and their engines (including foreign-invested enterprises) shall be the subjects of application of the tax preference policy prescribed in this Circular.

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