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THE
MINISTRY OF FINANCE
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No.
43/2008/QD-BTC
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Hanoi,
June 25, 2008
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DECISION
PROMULGATING
THE REGULATION ON COLLECTION AND USE OF CHARGES FOR MAINTENANCE AND RENOVATION
OF INFRASTRUCTURE OF INDUSTRIAL PARKS AND EXPORT- PROCESSING ZONES IN HO CHI
MINH CITY
THE MINISTER OF FINANCE
Pursuant to the Governments
Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers
and organizational structure of the Ministry of Finance;
Pursuant to the Governments Decree No. 29/2008/ND-CP of March 14, 2008, on
industrial parks, export-processing zones and economic zones;
In furtherance of the Deputy Prime Ministers instructions in the Government
Offices Official Utter No. 6962/VPCP-KTTH of November 29, 2007, and after
reaching agreement with the Peoples Committee of Ho Chi Minh City;
At the proposal of the director of the Legal Department,
DECIDES:
Article 1. To promulgate
together with this Decision the Regulation on collection and use of charges for
maintenance and renovation of infrastructure of industrial parks and
export-processing zones in Ho Chi Minh City.
Article 2. This Decision
takes effect 15 days after its publication in "CONG BAO." To annul
the Regulation on collection and use of charges for maintenance of
infrastructure of Tan Thuan export-processing zone, promulgated together with
the Finance Ministers Decision No. 139/2001/QD-BTC of December 19, 2001; and
the regulations to add on a pilot basis charge payers in industrial parks and
export-processing zones in Ho Chi Minh City, promulgated together with the
Finance Ministers Decision No. 03/2003/QD-BTC of January 10, 2003.
Article 3. Heads of units
of the Ministry of Finance, the Management Board of industrial parks and
export-processing zones in Ho Chi Minh City, the Finance Service of Ho Chi Minh
City, and directors of infrastructure business companies in industrial parks
and export-processing zones in Ho Chi Minh City shall implement this Decision.
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FOR THE MINISTER
OF FINANCE
VICE MINISTER
Do Hoang Anh Tuan
REGULATION
ON
COLLECTION AND USE OF CHARGES FOR MAINTENANCE AND RENOVATION OF INFRASTRUCTURE OF
INDUSTRIAL PARKS AND EXPORT-PROCESSING ZONES IN HO CHI MINH CITY
(Promulgated together with the Finance Ministers Decision No. 43/2008/QD-BTC
of June 25, 2008)
I. GENERAL PROVISIONS
Article 1. Subjects and
scope of application
1. This Regulation provides for
the collection and use of charges for maintenance and renovation of
infrastructure of industrial parks (IPs) and export-processing zones (EPZs) in
Ho Chi Minh City.
2. This Regulation applies to:
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- Infrastructure business
companies;
- The Management Board of IPs
and EPZs in Ho Chi Minh City.
3. The Management Board of IPs
and EPZs in Ho Chi Minh City (below referred to as the Management Board) shall
organize the implementation of this Regulation in IPs and EPZs under its
management when the following conditions are fully met:
a/ An IP or EPZ has at least 80%
of its industrial land area occupied by production and business establishments
and fully meets basic infrastructure conditions under a scheme approved by a
competent authority to facilitate the operation of enterprises.
b/ Infrastructure business
companies in IPs and EPZs and the Management Board have written agreements on
the deduction and payment of infrastructure maintenance and renovation charges
to the Management Board to serve the operation of IPs and EPZs and enterprises
therein according to this Regulation.
Article 2. Interpretation
of terms
1. IP or EPZ infrastructure
means IP or EPZ infrastructure items under justification reports approved or
adjusted by competent agencies, and public-utility assets.
2. Public-utility assets means
assets equipped to provide utility services for the operation of enterprises,
which are not included in IP or EPZ infrastructure items under justification
reports approved or adjusted by competent agencies, and are formed from
public-utility charges contributed by enterprises. These assets must meet the
conditions on fixed assets under the Finance Ministrys regulations.
3. Infrastructure maintenance
and restoration charges are those contributed by enterprises for the operation,
maintenance and renovation of IP or EPZ infrastructure, excluding
public-utility charges.
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1. The implementation of the
Regulation must not affect the investment environment of IPs and EPZs in Ho Chi
Minh City as well as the overall investment environment.
2. The Regulation applies only
to infrastructure maintenance and restoration charges collected by
infrastructure business companies from IP and IPZ enterprises.
3. The-use of charges collected
under this Regulation for infrastructure business companies infrastructure
maintenance and renovation activities must be agreed by the Management Board.
4. The use of charge amounts
deducted to the Management Board must comply with the Finance Ministrys
Regulation on the Management Boards self-management of its operating fund.
Article 4. Accounting and
taxation
1. Charge amounts actually paid
by enterprises under notices of infrastructure business companies shall be
accounted as business expenses of these enterprises and deducted upon the
determination of incomes subject to enterprise income tax.
2. Infrastructure maintenance
and renovation charges (referred to as charges for short) collected by
infrastructure business companies are not subject to tax. Infrastructure
business companies shall account these charges separately from their turnovers
from other activities.
3. Infrastructure business
companies shall open detailed accounting books to monitor charge increase or
reduction (collection, distribution and use). The Management Board shall
specify forms of operational reports and promulgate regulations on publicity of
charge collection, distribution and use.
II. COLLECTION AND USE OF
CHARGES
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1. An enterprise shall pay a
charge amount equal to the charge rate multiplied by one of the following
bases:
a/ Total export turnover;
b/ Total service turnover;
c/ Total amount for sub-leasing land
with infrastructure in the IP or EPZ.
2. The regressive charge rate
depends on changes in charge calculation bases and shall be determined on the
following principles:
a/ Partial regression;
b/ The maximum charge rate in
the Table of regressive charge rates must not exceed 0.3% of the base used for
charge calculation;
c/ The charge rate shall be
reduced when the charge calculation bases specified in Clause 1 of this Article
increase by over 30% against those projected upon the formulation of the current
Table of regressive charge rates.
3. Infrastructure business
companies shall determine and report charge calculation bases to the Management
Board before implementation and send the Table of regressive charge rates to
the Management Board for approval before implementation.
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1. Infrastructure business
companies shall organize the collection of charges from IP or EPZ enterprises
and reach agreement with enterprises on the order of and procedures for charge
collection and payment. The charge collection and payment must be publicly
notified in writing to enterprises.
2. Enterprises are obliged to
fully pay charge amounts notified by infrastructure business companies and may
report problems, if any, to the Management Board for study and settlement.
3. The Management Board shall,
based on document forms set by the Ministry of Finance, notify document forms
to infrastructure business companies for use in charge collection.
Infrastructure business companies shall issue receipts to charge payers for use
as valid proof of the charge payment by IP or EPZ enterprises.
4. Annually, infrastructure
business companies shall work out (quarterly, biannual and annual) charge
collection plans and send them to the Management Board for consideration and
approval before implementation. In the course of implementation, if charge
collection plans need to be adjusted, infrastructure business companies shall
make and send adjusted plans to the Management Board for consideration and
approval.
Article 7. Charge
distribution
1. Infrastructure business
companies shall distribute collected charge amounts as follows:
a/ To deduct and transfer a
maximum of 20% of the charge amount to the Management Board to cover the Boards
activities.
b/ To use a minimum of 80% of
the charge amount for the maintenance and renovation of infrastructure and
public utilities in IPs and EPZs.
2. Depending on the practical
situation of charge collection, payment and use, the Management Board and
infrastructure business companies shall reach agreement on the specific charge
distribution percentages and notify them to the Finance Service of Ho Chi Minh
City.
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4. At the end of a fiscal year,
infrastructure business companies and the Management Board shall finalize
charge collection, distribution and use under regulations.
Article 8. Use of charges
1. After deducting charge
amounts for the Management Board, infrastructure business companies shall use
the remainder of collected charge amounts to maintain and renovate IP or EPZ
infrastructure for the spending contents already agreed with the Management
Board in order to maintain the normal operation of IP or EPZ infrastructure to
serve enterprises.
2. The management and use of
charge amounts deducted by infrastructure business companies for the Management
Board must comply with the Finance Ministrys Regulation on the Management
Boards self-management of its operating fund.
3. Within the first 10 days of
January every year, infrastructure business companies shall work, out and send
to the Management Board plans on the use of charges for the maintenance and
renovation of IP or EPZ infrastructure based on the spending contents and needs
already agreed with the Management Board under Clause 1 of this Article.
4. If. infrastructure must be
maintained and renovated not as planned or when there are considerable changes
in the course of performing plans, infrastructure business companies shall make
additional or adjusted plans and notify them to the Management Board for
consideration and approval for use as a basis for implementation.
5. Infrastructure business
companies shall use collected charge amounts for infrastructure maintenance and
renovation under plans approved by the Management Board. By January 31 of the
subsequent year, infrastructure business companies shall report to the
Management Board on the previous years performance of charge use plans.
Article 9. Management and
monitoring of charge collection and use
1. Infrastructure business
companies shall reflect in detail the years infrastructure maintenance and
renovation expenses in accounting books under current regulations on accounting
and Article 4 of this Regulation.
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3. Charge accumulation accounts
deposit balances may be used only to maintain and renovate IP or EPZ infrastructure
under charge use plans specified in Articles 8 and 9 of this Regulation.
4. The collection and use of
charges under Articles 6 and 8 of this Regulation constitute a content of an
annual audit plan of infrastructure business companies.
5. The collection and use of
charges at infrastructure business companies must be publicized to enterprises
according to the following regulations:
a/ Within 90 days after the end
of a fiscal year, infrastructure business companies shall notify the Management
Board (together with audited financial statements) of:
The situation and results of
implementation of the charge collection plan in the fiscal year;
The situation and results of
infrastructure maintenance and renovation in the fiscal year;
The charge accumulation accounts
balance as of December 31 of the year of reporting.
b/ Within 15 days after
receiving notices of infrastructure business companies, the Management Board
shall inspect and certify audited data and send them to the Peoples Committee
of Ho Chi Minh City. The inspected and certified contents must be publicly
posted up at head offices of infrastructure business companies and sent to IP
or EPZ enterprises or notified in other forms, when necessary.
III. ORGANIZATION OF
IMPLEMENTATION
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1. To guide infrastructure
business companies in determining bases for calculating infrastructure
maintenance and renovation charges; to elaborate the Table of regressive charge
rates; to propagate and disseminate this Regulation among infrastructure
business companies and enterprises for implementation.
2. To reach agreement with
infrastructure business companies on the Table of regressive charge rates,
publicly notify it to IP or EPZ enterprises, and report it to the Peoples
Committee of Ho Chi Minh City; to coordinate with infrastructure business
companies in distributing collected charge amounts; to consider, approve, and
supervise the implementation of, charge use plans in accordance with this
Regulation. To receive and settle enterprises requests and inquiries.
3. To inspect the collection of
charges and the use of collected charge amounts by infrastructure business
companies, ensuring that charges are collected according to regulations and
used for proper purposes.
4. To manage and use charge
amounts deducted and remitted by infrastructure business companies under the
Finance Ministrys Regulation on the Management Boards self-management of its
operating fund.
5. To review and report to the
Finance Service of Ho Chi Minh City and the Ministry of Finance on the
collection and use of charges in IPs and EPZs in Ho Chi Minh City. To detect in
time problems arising in the course of implementation and propose solutions to
the Ministry of Finance.
Article 11.
Responsibilities of infrastructure business companies
1. To determine charge
calculation bases and elaborate the Table of regressive charge rates agreed
with the Management Board for publicization and organization of implementation;
to organize the collection, distribution and use of charges according to this
Regulation.
2. To propagate and explain this
Regulation to enterprises so that they can properly understand the purposes and
significance of the charge collection and distribution prescribed in this
Regulation.
3. To regularly report to the
Management Board in accordance with this Regulation and to the Finance Service
of Ho Chi Minh City and the Ministry of Finance upon request. To detect in time
problems arising in the course of implementation and propose solutions to the
Management Board, the Finance Service of Ho Chi Minh City and the Ministry of
Finance.
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Article 12.
Responsibility of the Peoples Committee of Ho Chi Minh City
The Peoples Committee of Ho Chi
Minh City shall direct concerned state management agencies under its management
in inspecting and supervising the implementation of this Regulation.