Chương 3 Nghị định 04/2009/NĐ-CP: Thủ tục thực hiện ưu đãi, hỗ trợ, thu hồi ưu đãi, hỗ trợ

Chapter III

PROCEDURES FOR PROVIDING OR RECOVERING INCENTIVES AND SUPPORTS

Article 22. Procedures for providing incentives and supports

1. For investment projects not subject to compulsory investment registration and those subject to compulsory investment registration specified in Article 45 of the Investment Law. investors shall base themselves on incentives and supports for environmental protection activities provided for in this Decree and other relevant laws to determine by themselves kinds of incentives and supports and their levels before carrying out procedures for receiving investment incentives at competent state agencies.

2. In case investors request certification of incentives or supports, they shall carry out procedures for registration of incentives or supports for investment management state agencies to specify incentives or supports in their investment certificates.

3. For investment projects subject to investment verification specified in Article 47 of the Investment Law and eligible for incentives or supports provided for in this Decree, investment management state agencies shall specify those incentives or supports in their investment certificates.

4. For foreign-invested projects eligible for incentives or supports provided for in this Decree, investment management state agencies shall specify investment incentives in their investment certificates.

Article 23. Recovery of incentives and supports

1. Incentives and supports shall be recovered in the following cases:

a/ An enterprise or cooperative that makes untruthful declaration on its eligibility for a certain incentive or support will have that incentive or support recovered. If an untruthful declaration is made to enjoy several incentives and supports, these incentives and supports will all be recovered.

b/ An enterprise or cooperative that uses incentives or supports not for the proper purpose prescribed for a certain kind of incentive or support will have such incentive or support recovered. If it uses several incentives or supports for improper purposes, it will have all these incentives or supports recovered;

c/ Enterprises and cooperatives that improperly use land areas provided as incentives or supports will have all these incentives or supports recovered.

2. Apart from having incentives and supports recovered under Clause 1 of this Article, enterprises and cooperatives shall pay into the state budget the following amounts:

a/ Interests on recovered support capital amounts calculated at the lending interest rate of the Development Bank of Vietnam at the time of recovery;

b/ Land rents calculated according to recovered land areas, use duration and land rent rate at the time of recovery.

3. Provincial-level People's Committees of localities where environmental protection enterprises and cooperatives are located shall examine and inspect the use of incentives and supports and decide to recover incentives and supports used by these enterprises and cooperatives in violation of Clause 1 of this Article.