Private institutions eligible for the application of these Regulations shall submit the following supporting documents to the Ministry of Finance to apply for profit-seeking enterprise income tax exemption within six months from the date of filing the income tax return if taxable income is reported, or within six months from the date of receiving income tax assessment if no taxable income is reported but taxable income is appraised and determined by the tax collection authority:
1. Photocopies of company registration documents.
2. Documents issued by the competent authority in charge for approval concerning participating in transportation and communication infrastructure projects.
3. Certificate of permission or license issued by the competent authority in charge of specific enterprises.
4. Certificate confirming the transportation and communication infrastructure project falls within the scope eligible for tax exemption as provided under Paragraph 1 Article 3 of these regulations.
5. A photocopy of profit-seeking enterprise income tax return filing receipt if taxable income is reported; a photocopy of notification of assessment for profit-seeking enterprise income tax if no taxable income is reported but taxable income is appraised and determined by the tax collection authority.
6. A list of machinery and equipment issued by the authority in charge of specific enterprises after adequate investigation. The list shall explicitly include names, functions, purposes, and manufacturer of machinery and equipment, as well as the times of release from factories, dates of purchase or import, volume, and prices.