Added words and footnotes: Because Vietnamese and English have very different grammatical structures and because each language possesses its own unique legal and cultural tradition, it is impossible in some instances to have a "perfect" word for word English translation of a Vietnamese legal document. Moreover, as Vietnam’s legal system continues to evolve, Vietnamese legal terminology may not necessarily possess the same precision as English legal terms. With this in mind, we have taken the liberty of adding words and phrases in this translation where appropriate as to (i) facilitate readability and understanding, and (ii) conform with the English language convention in a manner consistent with the meaning of the original Vietnamese text. Added words are placed in square brackets for easy identification. Furthermore, footnotes and annotations are also added so as to (i) render commentaries on the choice of words and legal terminology in this translation, and give cross-references to related or equivalent legal concepts and terms adopted by common law, and (ii) make notes on legal issues and ambiguous expressions found in the original Vietnamese text of this document during the course of translation.

Punctuation: In the original Vietnamese text of this Decree, the drafters often use commas and semicolons instead of writing clearly the words "or", "and" or "and/or". In Vietnamese, the comma and semicolon may be conjunctive or disjunctive. Therefore, the meaning of certain provisions in the original text of this Decree appears ambiguous. Throughout this translation, commas and semicolons are translated as "and", "or" or "and/or" according to the context. Words added in place of commas and semicolons are placed in square brackets for easy identification.

Capitalization: The original Vietnamese version of this Decree does not capitalize terms that are defined in the Law on Foreign Investment. In this translation, we have taken the liberty of capitalizing all the defined terms to conform with English legal drafting conventions and to facilitate understanding. A number of other terms that are not defined but capitalized in the original Vietnamese version of this Decree are also capitalized in this English translation.

• Decree no.27/2003/ND-CP Dated 19 March 2003
• LAW ON CONSTRUCTION No. 16-2003-QH11
• CIRCULAR: - Providing Guidelines for Foreign Investment Activities in Vietnam
• Circular No.31/2001/ TT-BTC of May 21, 2001
• Circular No. 12/2000/TT- BKH of September 15, 2000
• Circular No. 68/2000/TT- BTC of July 12,2000
• Inter-Ministerial Circular No. 01/1997/LB of the General Department of Statistics and the Ministry o
• Circular No. 22/2000/TT-BTM of December 15, 2000
• Circular No. 81/1999/TT-BTC of june 30, 1999