b/ Observe the regulations on Internet service management, issued by the State management agencies. Article 21.1. Internet service users mean organizations and individuals in Vietnam that use Internet services through the signing of contracts with Internet service providing units or enterprises. 2. The contracts may be made in written or oral form or specific acts as prescribed by law. With regard to contracts on the provision and use of Internet services, which must be made in writing under law provisions, such provisions must be complied with. The contractual contents must accord with the provisions of the legislation on contracts. Article 22.- Internet service users: 1. May use mobile Internet-accessing equipment or install by themselves equipment systems at places which they have the full right to use according to law provisions in order to access domestic ISPs by the mode of direct connection through transmission channels or dial-up via the telecommunications network, but must not access overseas ISPs by dialing direct international telephone numbers. 2. May use all Internet application services provided by domestic and overseas OSPs, except for services banned or not yet permitted for use. 3. May formulate different types of electronic news based on their own equipment systems or equipment systems of domestic and overseas ISPs, in order to make introduction and advertisement on their respective agencies, organizations, individuals, products and services according to the regulations on the management of electronic news on Internet and take selfresponsibility before law for such information. 4. Have to protect their passwords, key words and equipment systems. 5. Must not provide Internet services for business purposes. Article 23.- Internet resources include systems of appellations and numerals used for Internet, which are defined uniformly on the global scale. In Vietnam, Internet resources constitute part of the national information resources, which should be managed, planned and used fruitfully. Article 24.- The State shall adopt appropriate management policies in order to create conditions for ISPs and IXPs to gradually reduce Internet access and connection service prices and charges to the level equal to or below the average levels of the regional countries, thereby quickly popularizing Internet in Vietnam and raising the competitiveness of Vietnamese enterprises in the world economic integration. Article 25.- Organizations and individuals producing and/or importing equipment systems, providing Internet services and using Internet resources shall have to pay taxes, charges and fees according to the provisions of law. The tax preferences shall be effected according to the State’s current regulations. Article 26.- To ensure the service users’ interests, Internet service providing enterprises shall have the responsibility to: 1. Register and announce their service quality standards according to the State’s regulations on service quality management.