Subscription 45 (5/2001) 31 October 2001 4. Responsible for protecting his or her passwords, encryption codes and system of equipment. 5. Not permitted to conduct business in the internet services provided. Article 23 Internet resources shall include the system of names and numbers used for the internet which are uniformly identified globally. In Vietnam, internet resources shall from part of national information resources which should be managed, planned and used effectively. Article 24 The State shall implement an appropriate policy on management in order to facilitate internet access or connection service providers in gradually reducing prices or tariff of internet access or connection services to a rate equal to or lower than the average rate of other countries in the region aimed at rapidly universalizing the internet in Vietnam and improving the competitiveness of Vietnamese enterprises during international economic integration. Article 25 Organizations and individuals producing or importing systems of equipment, providing internet services and using internet resources shall be responsible for paying taxes, charges and fees in accordance with the provisions of the law. Preferential tax treatment shall be subject to applicable regulations of the State. Article 26 In order to ensure the interests of service users, internet service providers shall be responsible for: 1. Registering and publishing quality standards of services in accordance with the State regulations on management of quality of services. 2. Ensuring the provision of services to users in accordance with the registered and published standards. 3. Reporting and being subject to inspections and examinations by State administrative bodies in charge of quality of services as stipulated. Article 27 Internet connection shall be carried out on the basis of the following principles: 1. The establishment and use of telecommunications lines for connection between the systems of equipment of different entities or enterprises IX-1112 © Ministry of Planning and Investment and Phillips Fox