Page 20 - INVESTMENT INCENTIVE MECHANISMS AND POLICIES

d) Incomes of enterprises from implementing new investment projects
in the field of production (except for projects manufacturing goods
subject to excise tax and mineral extraction projects) that meet
either of the following two criteria:
- The project has a minimum investment capital of VND 6,000
billion, disbursed within three years from the date of issuance of the
Investment Certificate, and has a minimum total revenue of VND
10,000 billion/year, after no more than three years from the first year
in which revenues are generated by the project;
- The project has a minimum investment capital of VND 6,000
billion, disbursed within three years from the date of issuance of the
Investment Certificate, and employs more than 3,000 employees.
e) Incomes of enterprises from implementing new investment projects
for the manufacture of products on the list of prioritized supporting
industrial products that meet one of the following criteria:
- Supporting industrial products for high technology in accordance
with the Law on High Technology;
- Supporting industrial products for the manufacture of products of
textile and garment; leather and footwear; and electronics and
information technology; manufacture and assembly of automobiles;
mechanical products, which as of January 01, 2015, cannot be
manufactured domestically or can be manufactured and satisfy the
technical standards of the European Union (EU) or equivalent
standards.
f) Incomes of enterprises from implementing investment projects in the
field of production, except projects for the manufacture of goods
subject to excise tax and mineral extraction projects, with a
minimum investment capital of VND 12,000 billion, using
technologies that must be appraised in accordance with the
provisions of the Law on High Technology and the Law on Science
and Technology, and the total registered investment capital is
disbursed after no more than five years from the date of investment
licensing as prescribed in the Law on Investment.

LIST OF PROJECTS ATTRACTING INVESTMENT 107