Promulgated on June 28, 2001 by the Ministry of Finance

Issuance of Explanatory Decree No. 09300629790 by the MOF on 24 December 2004: The amendments to “The Regulations Governing Application of Investment Tax Credits to Private Institutions Participating in Public Infrastructure Projects” have been promulgated.

Issuance of Explanatory Decree No. 09900253670 by the MOF on 12 July 2010: The amendments to “The Regulations Governing Application of Investment Tax Credits to Private Institutions Participating in Public Infrastructure Projects” have been promulgated.