was issued by the Ministry of Labor, Invalid and Social Affairs at Circular No. 01/2010/TT- BLDTBXH dated on 12 January 2010.

Two national technical regulations: National technical regulation fishery feed mill – Condition for food safety, veterinary hygiene and protect environment; National technical regulation fishery seed production – Condition for food safety, bio-security and environment just been promulgated by the Ministry of Agriculture and Rural Development at Circular No. 82/2009/TT-BNNPTNT dated on 25 December 2009.

This Circular is applied to domestic and foreign individuals got certificate of architect profession, build activity engineer, supervision on executing to build construction stipulated in Decree No. 12/2009/ND-CP on February 12, 2009; foreign and domestic individuals granted certificate of build valuation engineers prescribed in Decree No. 99/2007/ND-CP on June 13, 2007 of the Government.

The 10% rate tax applied during the operation with income of enterprise, cooperative earned from operation investment project in the field of environment protection. Enterprises, cooperatives established newly from operation investment project in the field of environment protection carried out in areas having difficult or special difficult socio-economic conditions is exempted from tax in 4 years since they had taxable income and is reduced 50% of payable tax in the next 9 years.

Object to reduce the personal income tax  according to this Circular is an individual including: Vietnamese and the foreigners who are residing or don’t reside in Vietnam according to law on tax, work directly in economic zones.