Article 1.- To amend the List of geographical areas meeting with socio-economic difficulties (List B) and the List of geographical areas meeting with special socio-economic difficulties (List C) issued in the Appendix to the Government's Decree No. 35/2002/ND-CP of March 29, 2002, amending Lists A, B and C, issued in the Appendix to the Government's Decree No. 51/1999/ND-CP of July 8, 1999, detailing the implementation of the Law on Domestic Investment Promotion (amended).

Article 2.- Provisions on investment preferences:

1. Investment projects in geographical areas on List B or C mentioned in Article 1 of this Decision shall comply with, and enjoy investment preferences stipulated in, the Government's Decree No. 35/2002/ND-CP of March 29, 2002, and Decree No. 51/1999/ND-CP of July 8, 1999, detailing the implementation of the Law on Domestic Investment Promotion (amended). Particularly, they shall enjoy enterprise income tax provided for in the Government's Decree No. 164/2003/ND-CP of December 22, 2003, detailing the implementation of the Law on Enterprise Income Tax and Decree No. 152/2004/ND-CP of August 6, 2004, amending a number of articles of the Government's Decree No. 164/2003/ND-CP of December 22, 2003.

2. For investment projects already granted investment preference certificates, which are located in geographical areas not on List B or List C mentioned in Article 1 of this Decision, they shall continue enjoy preferences for the remaining preferential duration.

3. For investment projects already granted investment preference certificates, which are located in geographical areas on List B or List C defined in Article 1 of this Decision, if the investors submit dossiers of registration for adjustment and/or addition of investment preferences, the agencies that have granted the investment preference certificates shall adjust and/or add preferences for these projects in their remaining preferential duration counting from the date this Decision takes effect.

Article 3.- This Decision takes effect 15 days after its publication in "CONG BAO."

Article 4.- Ministers, heads of ministerial-level agencies, heads of Government-attached agencies and presidents of provincial/municipal People's Committees shall have to implement this Decision.