Home
Contact us
Map
Main services
Circular No. 155/2007/TT-BTC dated December 20, 2007 of the Ministry of Finance guiding the implementation of the Government’s Decree No. 45/2007/ND-CP dated March 27, 2007, detailing the implementa
27/04/2011
Share |

THE MINISTRY OF FINANCE
-------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
----------

No. 155/2007/TT-BTC

Hanoi, December 20, 2007

 

CIRCULAR

GUIDING THE IMPLEMENTATION OF THE GOVERNMENT’S DECREE NO. 45/2007/ND-CP DATED MARCH 27, 2007, DETAILING THE IMPLEMENTATION OF A NUMBER OF ARTICLES OF THE LAW ON INSURANCE BUSINESS

Pursuant to Law No. 24/2000/QH10 dated December 9, 2000, on insurance business;

Pursuant to the Governments Decree No. 45/2007/ND-CP dated March 27, 2007, detailing the implementation of a number of articles of the Law on Insurance Business;

Pursuant to the Governments Decree No. 77/2003/ND-CP dated July l, 2003, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

The Ministry of Finance provides specific guidance as follows:

I. GENERAL PROVISIONS

1. This Circular guides the implementation of the Government’s Decree No. 45/2007/ND-CP dated March 27, 2007, detailing the implementation of a number of the Law on Insurance Business regarding insurance business, re-insurance, insurance brokerage and insurance agents' activities carried out by insurance enterprises, insurance brokerage enterprises and insurance agents; the establishment and operation of Vietnam-based representative offices of foreign insurance enterprises and insurance brokerage enterprises.

2. Insurance enterprises, insurance brokerage enterprises, insurance agents and concerned organizations and individuals shall abide by the provisions of this Circular and relevant law; ensure cooperation, fair competition and anti-monopoly in insurance business activities.

3. The Vietnam Insurers Association shall enhance its self-management role and boost cooperation and fair competition among insurance enterprises and insurance brokerage enterprises for the sake of lawful rights and interests of organizations and individuals participating in insurance.

4. The Ministry of Finance shall create favorable conditions for insurance enterprises and brokerage enterprises to conduct business activities on an equal footing; protect lawful rights and interests of organizations and individuals participating in insurance and take measures to strictly handle violations of the law on insurance business.

II. ESTABLISHMENT AND OPERATION LICENSES

1. Licensing procedures.

1.1. The Ministry of Finance shall grant establishment and operation licenses (referred to as licenses for short) to insurance enterprises and insurance brokerage enterprises which satisfy the conditions specified in Article 6 and file dossiers of application for licenses as prescribed in Article 7 of the Government's Decree No. 45/2007/ND-CP dated March 27, 2007, detailing the implementation of a number of articles of the Law on Insurance Business (referred to as Decree No. 45/2007/ND-CP). Applications for licenses shall be made according to the form prescribed in Appendix l to this Circular (not printed herein).

1.2. Within 60 days after receiving a valid and complete dossier as prescribed, the Ministry of Finance shall grant a license or issue a written reply on its refusal to grant a license to an insurance enterprise or insurance brokerage enterprise. Licenses shall be made according to the form prescribed in Appendix 2 to this Circular (not printed herein)

2. Contents of appraisal of dossiers of application for licenses

2.1. Appraisal of the legal status

2.1.1. For investors being legal persons

a/ Notarized copies of the establishment decision, establishment and operation license and business registration certificate of the organization. For dossiers of application for licenses to establish foreign-invested enterprises, notarized copies of the establishment decision, establishment and operation license and business registration certificate of the insurance brokerage enterprise in the foreign country in which it is headquartered are required (the copy of the business registration certificate must be authenticated by the agency with which the organization has made registration within three months before the date of submission of the dossier application for a license);

b/ Organization and operation charters of organizations that contribute capital to establishing an insurance enterprise or insurance brokerage enterprise.

c/ The Investors’ paper of authorization to the representative (if any). For dossiers of application for licenses to establish enterprises with 100% foreign capital, the paper of authorization to the person expected to be appointed as general director (director) in Vietnam is required. The authorized person shall submit notarized copies of his/her personal certification papers as prescribed in Article 18 of the Government’s Decree No. 88/2006/ND-CP dated August 29, 2006, on business registration;

d/ The document of a competent authority permitting the enterprise to conduct insurance business or insurance brokerage business activities (if any). For dossiers of application for licenses to establish foreign-invested enterprises, the document of a competent authority of the country in which the enterprise is headquartered permitting the insurance enterprise or insurance brokerage enterprise to establish a foreign-invested insurance enterprise or insurance brokerage enterprise in Vietnam or certifying this permission is required;

e/ The document of a competent authority of the country in which the enterprise is headquartered certifying that the foreign investor is permitted to conduct the forms of insurance business proposed to be carried out in Vietnam, for dossiers of application for the establishment of foreign-invested enterprises;

f/ The joint-venture contract with principal contents specified in the Investment Law and its guiding documents, for dossiers of application for licenses to establish joint-venture enterprises;

g/ Minutes of investors' meetings agreeing on the establishment of an insurance enterprise or insurance brokerage enterprise, for dossiers of application for licenses to establish joint-venture enterprises or joint-stock enterprises;

h/ A document signed by investors being founding shareholders (members) authorizing a representative to:

- Finalize and submit the dossier of application for a license; sign the application for a license to establish an insurance enterprise or insurance brokerage enterprise;

- Sign documents to complete the dossier of application for an establishment and operation license of an insurance enterprise or enterprise brokerage enterprise until a license is granted by the Ministry of Finance;

- Sign documents requesting approval of the titles of chairman of the board of management, chairman of the members' council, company president (collectively referred to as president), and general director (director) of the insurance enterprise or insurance brokerage enterprise before it officially commences its operation;

- Open a frozen account at a commercial bank lawfully set up and operating in Vietnam and request investors to deposit money into this account according to the registered list and collect the bank's certifications of deposit amounts paid by investors;

- Convene and chair the first shareholders' or members' general meeting.

i/ The draft charter of the enterprise in conformity with the 2005 enterprise Law, the Law on Insurance Business and their guiding documents. The draft charter must be signed by at-law representatives of all founding shareholders, founding members or their authorized representatives.

2.1.2. For individual investors:

a/ Notarized copies of their lawful personal certification papers as prescribed in Article 18 of the Government’s Decree No. 88/2006/ND-CP dated August 29, 2006, on business registration;

b/ Judicial records, made according to the form prescribed in Circular No. 07/1999/TTLT-BTP-BCA of February 8, 1999, dated the Ministry of Justice and the Ministry of Public Security providing for the grant of judicial records to investors being founding shareholders (or members).

2.2. Appraisal of financial capacity

2.2.l. A list of organizations and individuals that contribute capital to establishing an insurance enterprise or insurance brokerage enterprise, specifying organizations and individuals being founding shareholders (members); levels of contributed capital; number and types of shares (for dossiers of application for licenses to establish joint-stock enterprises); modes of capital contribution; and corresponding time limit for capital contribution;

2.2.2. Founding shareholders shall jointly hold at least 50% of the insurance enterprise or insurance brokerage enterprise for at least three years (for dossiers of application for licenses to establish joint-stock enterprises);

2.2.3. The document of a competent authority of the country in which the enterprise is headquartered certifying that the foreign investor has a sound financial status and fully meets management requirements in its country by the end of the financial year preceding the year of application for a license;

2.2.4. Structure of capital contributed to establishing an insurance enterprise or insurance brokerage enterprise in accordance with the Government’s Decree No. 46/2007/ND-CP dated March 27, 2007, providing for the financial regimes applicable to insurance enterprises and insurance brokerage enterprises (referred to as Decree No. 46/2007/ND-CP for short) and its guiding document.

2.2.5. Proofs evidencing investors' capacity to remit adequate capital as registered for the establishment of an insurance enterprise or insurance brokerage enterprise:

a/ Financial statements of three consecutive years preceding the year of application for a license to establish an insurance enterprise or insurance brokerage enterprise certified by an independent audit organization, for organizations being founding shareholders (members) or contributing 10% or more of charter capital; the financial statement for three consecutive years preceding the year of application for a license to establish an insurance enterprise or insurance brokerage enterprise, for legal-person investors other than founding shareholders (members) or contributing less than 10% of charter capital;

b/ Capital contributed to establishing an insurance enterprise or insurance brokerage enterprise must come from lawful sources; it is not permitted borrowed capital or entrusted investment capital in any forms as capital contributed to establishing an insurance enterprise or insurance brokerage enterprise;

c/ The bank's certification of the charter capital amount already remitted into the frozen account by each organization and individual according to the registered list in the dossier of application for a license.

2.3. Appraisal of the feasibility of the business plan for the first five years

2.3.1. General assessment of the insurance enterprise or insurance brokerage enterprise’s business plan in light of general market circumstances, including potential challenges and prospects;

2.3.2. Assessment of the to be-established insurance enterprise or insurance brokerage enterprise’s competitiveness, proving its advantages when participating in the market;

2.3.3. Analysis of insurance operations, clients and networks to be established;

2.3.4. The insurance enterprise or insurance brokerage enterprise's strategy on the development and expansion of its operational network;

2.3.5. The accounting balance sheet and report on business results, turnover and indemnity of each insurance operation, plan on financial investment from own capital and operational reserves. Projected figures must based on grounded assumptions;

2.3.6. Draft processes of underwriting, survey, compensation, internal control, financial management and investment, and management of re-insurance programs;

2.3.7. Methods of deduction for setting up operational reserves as guided in Decree No. 46/2007/ND-CP and its guiding documents;

2.3.8. The expected solvency margin as guided in Decree No. 46/2007/ND-CP and its guiding document; plan on supplementation of capital in case the solvency margin is insufficient as prescribed by law;

2.3.9. Information technology: The estimated financial investment in information technology; the capacity of information technology application, stating the expected time of technology application; types of to be-applied technologies; to be-appointed employees and their capabilities for information technology application;

2.3.10. Conditions for performance of insurance operations, for operations subject to conditional performance;

2.3.11. Model organization, operational functions, structure and number of employees of each section; and the enterprise's plan on initial training and regular training.

2.4. Appraisal of the administration capacity of managers and executives of the insurance enterprise or insurance brokerage enterprise

2.4.l. The list of managers and executives of the insurance enterprise or insurance brokerage enterprise, their curricula vitae, judicial records and notarized copies of their diplomas evidencing their professional capacity and qualifications in conformity with Clause 1, Section IV, of this Circular.

2.4.2. Written commitments of individuals who will work as managers and executives if the insurance enterprise or insurance brokerage enterprise is licensed.

2.5. Appraisal of rules and terms of insurance operations proposed to be proposed to be performed.

Rules, terms and premium tariffs must be elaborated in accordance with Article 20 of Decree No. 45/2007/ND-CP.

In case the dossier of application for a license to establish an insurance enterprise or insurance brokerage enterprise also applies for permission to open branches besides the head-office, the appraisal of conditions for opening branches shall be conducted under Article 11 of Decree No. 45/2007/ND-CP and the guidance in this Circular.

3. Procedures to be carried out before the insurance enterprise or insurance brokerage enterprise officially commences its operation 3.l. Within 12 months after being licensed, the insurance enterprise or insurance brokerage enterprise shall complete the following procedures in order to officially conduct insurance business activities:

3.1.1. To remit into the state budget licensing fees as prescribed by law;

3.1.2. To fully pay a deposit at a commercial bank lawfully set up and operating in Vietnam as prescribed in Article 6 of Decree No. 46/2007/ND-CP.

3.l.3. To convene a meeting to elect the Board of Management, president and general director (director) as prescribed in its charter in accordance with law; and to complete procedures of application for approval of the president and general director (director);

3.l.4. To have a seal carved, register for a tax identification number and open a transaction account at a bank as prescribed by law;

3.l.5. To register with the Ministry of Finance the method of deduction for setting up operational reserves as prescribed by law. Life insurance enterprises shall send relevant dossiers to the Ministry of Finance for the latter to approve their insurance products to be provided and their actuaries. These provisions do not apply to insurance brokerage enterprises;

3.l.6. To announce its operation in accordance with Clause 1, Article 9, of Decree No. 45/2007/ND-CP.

3.2. The insurance enterprise or insurance brokerage enterprise may only use the capital amount already remitted into the frozen account as its charter capital after being officially licensed by the Ministry of Finance.

III. MODIFICATION AND SUPPLEMENTATION OF LICENSES

An insurance enterprise or insurance brokerage enterprise must obtain the Finance Ministry’s written approval before changing contents specified in Article 69 of the Law on Insurance Business. The procedures for approval for changes of contents stipulated in Article 69 of the Law on Insurance Business are specified as follows:

1. Change of an enterprise's name

An insurance enterprise or insurance brokerage enterprise that wishes to change its name shall send to the Ministry of finance the following documents:

1.1. A written request for approval for renaming of the enterprise, made according to Appendix 3 to this Circular (not printed herein);

1.2. The written approval of a competent authority, as prescribed in its charter for renaming of the enterprise.

2. Increase or decrease of an insurance enterprise or insurance brokerage enterprise's charter capital level.

An insurance enterprise or insurance brokerage enterprise that wishes to change its charter capital level shall send to the Ministry of Finance the following documents;

2.1. A Written request for approval for change of the charter capital level, made according to the form prescribed in Appendix 3 to this Circular (not printed herein);

2.2. The written approval of a competent authority, as prescribed in the enterprise’s charter for change of the charter capital level;

2.3. The plan on the increase of the insurance enterprise or insurance brokerage enterprise’s charter capital, clearly determining:

2.3.1. The need for capital increase and use of capital;

2.3.2. Business efficiency on the basis of the new charter capital: the estimated after-tax profit-to-own capital ratio after the increase of capital; the dividend level in the year right before the increase of capital; profit-to-capital and profit-to-total asset ratios; and solvency of the insurance enterprise. These figures must be estimated on the basis of grounded assumptions.

2.3.3. The enterprise’s administration, management and supervision capacity corresponding to its increased capital amount and expanded scope of operation;

2.3.4. The feasibility of the plan on capital increase: the total charter capital to be increased and modes of capital mobilization.

All cases of increasing charter capital by offering of securities to the public must comply with the law on securities and securities market. The State Securities Commission shall grant licenses for offering securities to the public on the basis of the Ministry of Finance’s approval.

2.4. The plan on the decrease of an insurance enterprise or insurance brokerage enterprise’s charter capital must prove the enterprise’s capacity to pay all its debts and other asset liabilities after its charter capital level is decreased. One-member limited liability companies may not decrease their charter capital.

3. Opening or termination of operation of branches or representative offices.

3.1. An insurance enterprise or insurance brokerage enterprise that wishes to open branches or representative offices must meet conditions specified in Article 11 dated Decree No. 46/2007/ND-CP and the following specific conditions:

3.1.1. Satisfying conditions on actual charter capital prescribed in Decree No. 46/2007/ND-CP and its guiding documents;

3.1.2. Having paid fines, if any, not exceeding VND 15 million for administrative violation of regulations on insurance business over the three last years up to the time of submission of the application for approval for opening of a branch or representative office.

3.2. A dossier of application for approval for opening of a branch or representative office of an insurance enterprise or insurance brokerage enterprise complies with Clause 2, Article 11, dated Decree No. 45/2007/ND-CP and the following specific guidance: 3.2.1 An application for approval for opening of a branch or representative office, made according to the form prescribed in Appendix 3 to this Circular (not printed herein).

3.2.2. The written approval of a competent authority as prescribed in the enterprise's charter for the opening of branches or representative offices;

3.2.3. The judicial record and diplomas evidencing the qualifications of the person to be appointed as head of the branch or representative office;

3.2.4. The regulation on organization and operation of the branch or representative office, covering the following principal contents:

a/ Specific regulations on the function and tasks assigned by the enterprise to the branch, including the function of authorized representation and responsibilities of the branch's head before clients and law;

b/ Specific regulations on the contents of authorized representation functions of the enterprise's representative office;

c/ Specific regulations on the supply of information, reporting, finance and accounting of operations of the branch or representative office to ensure that the enterprise's head office is capable of controlling all operational risks of its branch or representative office;

d/ Other regulations according to supervision and management requirements of each insurance enterprise or insurance brokerage enterprise.

3.2.5. Proofs on the right to use the venue where the branch or representative office is located (rented or owned).

3.3. The branch and representative office of an insurance enterprise or insurance brokerage enterprise must officially commence its operation within six (6) months after its opening is approved by the Ministry of Finance.

3.4. A dossier of application for approval for termination of the operation of a branch or representative office of an insurance enterprise or insurance brokerage enterprise consists of the following documents:

3.4.l. An application for approval for termination of the operation of a branch or representative office, made according to the form prescribed in Appendix 3 to this Circular (not printed herein);

3.4.2. The written approval of a competent authority, as prescribed in the enterprise's charter for termination of the operation of branches or representative offices;

3.4.3. The report on the operation of the branch or representative office over the last three years. If the branch or representative office has been operating for less than three years, a report on operation since opening is required;

3.4.4. Responsibilities and matters arising from the termination of the operation of the branch or representative office and plan to handle them.

3.5. A dossier of application for approval for opening of an overseas branch or representative office of an insurance enterprise or insurance brokerage enterprise complies with the law on offshore investment.

4. Relocation of head offices, branches or representative offices of insurance enterprises or insurance brokerage enterprises

An insurance enterprise or insurance brokerage enterprise that wishes to relocate its head office, branches or representative offices shall send to the Ministry of Finance the following documents:

4.1. An application for approval for relocation of the enterprise's head office, branch or representative office, made according to the form prescribed in Appendix 3 to this Circular (not printed herein);

4.2. The written approval of a competent authority, as prescribed in the enterprise's charter for relocation of head offices, branches or representative offices;

4.3. Proofs on the rights to use the venue where the enterprise's head office, branch or representative office is located (rented or owned).

5. Change of contents, scope or duration of operation

5. 1. An insurance enterprise or insurance brokerage enterprise that wishes to extend the contents, scope or duration of its operation must meet the conditions specified in Article 12 of Decree No. 45/2007/ND-CP and the following specific guidance.

5.1.1 The actual charter capital meets the conditions specified in Decree No. 46/2007/ND-CP and guiding documents in case of expansion of the domains and scope of operation of the insurance enterprise;

5.1.2. Having paid fines, if any, not exceeding VND 15 million for administrative violations in the insurance business domain over the past three consecutive years up to the time of submission of the dossier of application for approval for expansion of the domains, scope and duration of operation;

5.l.3. In case of expansion of the domains and scope of operation, the insurance enterprise must have at least three staff members expected to work newly set up section. The head of that section must satisfy the criteria for managers or executives specified at Point 1.6, Clause 1, Section IV of this Circular;

5.2. A dossier of application for approval for modification of the domains, scope and duration of operation of an insurance enterprise or insurance brokerage enterprise complies with Article 12 of Decree No. 45/2007/ND-CP, and the following specific guidance:

5.2.l. A written application for approval for expansion (or downscale) of the contents, scope and duration of the enterprise's operation, made according to the form in Appendix 3 to this Circular (not printed herein).

5.2.2. A competent authority's written approval, as prescribed in the enterprise's charter for such expansion or downscale;

5.2.3. Diplomas or certificates evidencing the capacity and qualifications of the head of the section expected to be set up, in case of application for approval for expansion of the contents of operation.

6. Split, consolidation, merger, transformation, or transfer of contributed capital portions.

The split, consolidation, merger, transformation, or transfer of contributed capital portions, of insurance enterprises or insurance brokerage enterprises prescribed in Article 16 dated Decree No. 45/2007/ND-CP are specified as follows:

6.l. Split, consolidation, merger or transformation of enterprises

6.1.1. The split, consolidation, merger or transformation of insurance enterprises or insurance brokerage enterprises comply with the Enterprise Law and the 2004 Competition Law.

 

updating...
Older Documents
Online Support
Liên hệ bằng Yahoo! Messenger
If you need advice, please contact via Yahoo! Messenger to get online help.

Lawyer in Hanoi
Contact via Skype
You can use Skype to get online help
Skype Me™!
Search legal documents
Latest Documents
Advertising
Site Information

 
 
 

© Copyright: 2011 DRAGON LAW FIRM  - All rights reserved


Hotline: 1900. 599. 979

Mật ong nguyên chấtChuyên cung cấp sỉ và lẻ mật ong nguyên chất 100% tại TPHCM từ thiên nhiênDịch vụ điện hoa Hoa Tươi 360o với dịch vụ điện hoa chuyên nghiệp, giá hợp lý giúp bạn gởi đến người thân những bó hoa tươi đẹp nhấtShop hoa phong lan Hoa tươi 360o là shop hoa phong lan TPHCM chuyên cung cấp các loại hoa lan hồ điệp và địa lanHoa giỏ Hoa giỏ để bàn tạo cho không gian làm việc trở nên cực kỳ ấn tượng, được sử dụng trong các dịp như đám cưới, tặng sếp, sinh nhật....Hoa bó Hoa tươi 360o giúp bạn gởi đến bạn bè, người thân hoa bó chúc mừng sinh nhật, tốt nghiệp, hoa tặng sếp nam giá hợp lý, giao hoa miễn phí TP. HCMhoa chúc mừng Hoa tươi 360o chuyên điện hoa chúc mừng khai trương: kệ hoa khai trương, giỏ hoa khai trương... với giá hợp lý, giao hoa miễn phí trong TPHCMHoa chia buồn Hoa tươi 360o chuyên điện hoa chia buồn ở TPHCM với giá cả hợp lý, giao hoa miễn phí ở TPHCMHoa chúc mừng sự kiện Hoa chúc mừng sinh nhật, hoa chúc mừng sự kiện tặng bạn bè hoặc người thân những dịp trọng đại, giao hoa miễn phí nội thành TPHCMShop hoa cưới Hoa cưới đẹp giúp đám cưới của bạn thêm ý nghĩa. Gọi 1900 545 587 để được shop hoa cưới - Hoa tươi 360o tư vấn, giao hoa cưới miễn phí ở Bình Thạnh và tại TPHCMhoa tươi Shop Hoa tươi 360o với dịch vụ hoa tươi giúp bạn gởi đến người thân những bó hoa tươi đẹp - giá hợp lý, giao hoa miễn phí tại TPHCMĐặt quần áo đá banh Đặt quần áo bóng đá - Đặt quần áo đá banh ở TPHCM với chất lượng tốt, giá ưu đãi. Gọi 0903 009 041 để Đặt quần áo bóng đá - Đặt quần áo đá banhGiày Futsal PAN Thái LONI chuyên cung cấp các loại giày Futsal PAN Thái Lan giá rẻ trên toàn quốc. Gọi 0903 009 041 gặp MS. Nhi để đặt giày Futsal Pan Thái  giá rẻgiày đá banh cỏ tự nhiên LONI Sport chuyên cung cấp các loại giày đá banh cỏ tự nhiên giá rẻ với nhiêu mẫu mã đẹpGiày đá banh cỏ nhân tạo LONI SPORT kinh doanh sỉ và lẻ giày bóng đá, giày đá banh cỏ nhân tạo, giày futsal Pan Thái Lan với giá cạnh tranh kèm quà tặng hấp dẫngiày đá banh LONI SPORT kinh doanh sỉ và lẻ giày đá banh, giày bóng đá cỏ nhân tạo Fake1, giày futsal Pan Thái Lan với giá cạnh tranh kèm quà tặng hấp dẫnáo bóng đá - áo đá banh LONI Sport chuyên thiết kế và sản xuất quần áo đá banh, áo bóng đá ở TPHCM. Quý khách đặt áo đá banh vui lòng liên hệ: 0983 031 509 - 0903 009 041Shop quần áo đá banh - Shop bán đồ thể thao Shop bán đồ thể thao Loni Sport chuyên bán quần áo đá banh, phụ kiện thể thao như: giày đá banh, túi xách, vớ ...Gọi 0983 031 509 - 0903 009 041DỰ ÁN CĂN HỘ NEWTON RESIDENCE DỰ ÁN CĂN HỘ NEWTON RESIDENCE sẽ chính thức mở bán vào 30/2/2016. LH mua CĂN HỘ NEWTON RESIDENCE 0903414547-0933333188Thay mặt kính Ipad Thay mặt kính Ipad giá rẻ nhất TP. HCM, lấy liền có bảo hànhThay mặt kính Samsung Thay mặt kính Samsung giá rẻ nhất TP. HCM, lấy liền có bảo hànhthay mat kinh Iphone Thay mặt kính Iphone giá rẻ nhất TP. HCM, lấy liền có bảo hànhThay mặt kính Iphone 6S Thay mặt kính Iphone 6S giá rẻ nhất TP. HCM, đặc biệt chờ lấy liền. Nhận thay mắt kính Iphone 6S cho các cửa hàng Cọc khoan nhồi Nền Móng Đất Phương Nam chuyên thi công cọc khoan nhồi mini với phương pháp và thiết bị hiện đại, đội ngũ nhân viên chuyên nghiệp. Gọi ngay 0919 49 8080Phụ kiện nhà bếp Inox 304 Phụ kiện nhà bếp bằng Inox 304 do Hòa Bình Glass sản xuất và phân phối giúp cho các bà nội trợ nhanh chóng giải quyết vấn đề dầu mỡ vì dễ lau chùi, tiện lợi và nhanh chóngGương soi phòng tắm Gương soi phòng tắm do Hòa Bình Glass sản xuất từ nguyên liệu kính Guardian của Mỹ với nhiều mẫu mã phong phúPhụ kiện phòng tắm Hobig chuyên sản xuất và phân phối phụ kiện phòng tắm, liên hệ để có bảng giá sỉ phụ kiện phòng tắm phù hợp cho mọi nhàPhụ kiện nhà bếp Hòa Bình Glass chuyển sản xuất và phân phối phụ kiện nhà bếp. Liên hệ để có bảng giá phụ kiện nhà bếp cho đại lýthay mặt kính Iphone 6s Plus thay mặt kính Iphone 6s Plus giá rẻ nhất TP. HCM, đặc biệt chờ lấy liền và có bảo hành đầy đủ

Thám tử Văn phòng luật sư |   Luật sư bào chữaVietnam lawfirm |  Quảng cáo trực tuyến |  Thiết bị camera |  đại lý vé máy bay |  Thám tử hà nội | dịch vụ thám tử | Thám tử tại hà nội | thám tử sài gòn | thuê thám tử tại sài gòn | Thám tử tại sài gòn | Thám tử hải phòng | Thám tử | Thám tử tư |
quảng cáo facebook