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THE
MINISTRY OF FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM Independence
- Freedom – Happiness
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No.
137/2009/TT-BTC
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Ha
Noi, July 3, 2009
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CIRCULAR
GUIDING
A NUMBER OF ARTICLES OF THE PRIME MINISTER'S DECISION NO. 33/ 2009/QD-TTG OF
MARCH 2, 2009, WHICH PROMULGATES FINANCIAL MECHANISMS AND POLICIES APPLICABLE
TO BORDER-GATE ECONOMIC ZONES
THE MINISTRY OF FINANCE
Pursuant to the Government's
Decree No. 29/ 2008/ND-CP of March 14, 2008, on industrial parks,
export-processing zones and economic-zones;
Pursuant to the Prime Minister's Decision No. 33/2009/QD-TTg of March 2, 2009,
promulgating financial mechanisms and policies applicable to border-gate economic
zones;
Pursuant to the Government's Decree No. 118/2008/ND-CP of November 27, 2008,
defining the functions, tasks, powers and organizational structure of the
Ministry of Finance;
The Ministry of Finance guides a number of articles of the Prime Minister's
Decision No. 33/ 2009/QD-TTg of March 2, 2009, promulgating financial
mechanisms and policies applicable to border-gate economic zones (below
referred to as Decision No. 33/2009/QD-TTg), as follows:
Article 1. List of goods
subject to inspection prior to value-added tax refund
1. The List of goods subject to
inspection prior to value-added tax refund applicable to goods and services
brought from other functional sub-zones within border-gate economic zones and
goods and services brought from
inland Vietnam into non-tariff sub-zones within border-gate economic zones
which are eligible for the value-added tax rate of 0% is provided in Appendix I
to this Circular.
2. People's Committees of
provinces having border-gate economic zones and non-tariff sub-zones within
border-gate economic zones (below collectively referred to as border-gate
economic zones) governed by Decision No. 33/2009/QD-TTg shall:
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b/ Submit to the Ministry of
Finance written proposals on amendments and supplements to the List of goods
brought from the inland into border-gate economic zones which are subject to
inspection prior to value-added tax refund as stated in Clause 1 of this
Article to suit practical conditions in border-gate economic zones.
Article 2. Collection of
charges and fees
Management boards of border-gate
economic zones which are authorized to collect charges and fees for certain
jobs and services shall collect, remit, manage and use the collected charges
and fees under competent agencies' regulations applicable to those charges and
fees.
For jobs and services for which
management boards of border-gate economic zones are authorized to collect
charges and fees on the List of charges and fees attached to the Government's
Decree No. 24/2006/ND-CP of March 6. 2006, amending and supplementing a number
of articles of the Government's Decree No. 57/2002/ND-CP of June 3. 2002. which
details the Ordinance on Charges and Fees, but for which there are no guiding
documents or existing guiding documents are inappropriate to practical
conditions in border-gate economic zones, the management boards shall formulate
schemes to collect charges and fees (covering charge and fee rates and
management and use of collected charges and fees under the Finance Ministry's
Circular No. 63/2002/TT-BTC of July 2002, guiding regulations on charges and
fees, and Circular No. 45/2006/TT-BTC of May, 2006, amending and supplementing
Circular No. 63/2002/TT-BTC of July 24, 2002) and submit them to competent
agencies for consideration and promulgation.
Article 3. Collection of
charges for using socio-technical infrastructure facilities, infrastructure
facilities and other service and public-utility works within border-gate
economic zones
1. Charges for using
socio-technical infrastructure facilities, infrastructure facilities and other
service and public-utility works within border-gate economic zones constitute a
revenue to cover expenses for renovating, maintaining, preserving service
conditions of, or regenerating these facilities and works.
2. Investors that have
investment production and business projects in border-gate economic zones and
use socio-technical infrastructure facilities, infrastructure facilities or
other service and public-utility works within border-gate economic zones shall
pay charges for using these facilities and works.
3. The rates of charges for
using socio-technical infrastructure facilities, infrastructure facilities and
other service and public-utility works within border-gate economic zones shall
be calculated in percentage of any of the following indicators:
a/ Total export turnover;
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c/ Total sum of money earned
from subleasing land with infrastructure.
4. The rates of charges for
using socio- technical infrastructure facilities, infrastructure facilities and
other service and public-utility works within border-gate economic zones
specified in Clause 3 of this Article shall be decided by:
a/ Enterprises investing in and
commercially operating socio-technical infrastructure facilities within
border-gate economic zones:
b/ Management boards of
border-gate economic zones, for common socio-technical infrastructure
facilities within border-gate economic zones not invested by socio-technical
infrastructure enterprises.
5. Enterprises commercially
operating socio-technical infrastructure within border-gate economic zones may
collect charges for using infrastructure, infrastructure facilities and other
service and public-utility works invested by themselves to cover expenses for
renovating, maintaining, preserving service conditions of, or regenerating
these facilities and works. Management boards of border-gate economic zones
shall collect charges for using common socio-technical infrastructure
facilities within border-gate economic zones (not invested by socio-technical
infrastructure enterprises) to cover expenses for renovating, maintaining, and
preserving services conditions of, these socio-technical infrastructure
facilities.
6. Charge collectors may manage
and use the whole collected charge amounts to cover expenses under the guidance
in Clause 5 of this Article and shall fulfill the tax obligation in accordance
with law. When collecting charges, socio-technical infrastructure enterprises
and management boards of border-gate economic-zones shall issue receipts to
charge payers; make separate accounting of. and manage and use the whole
collected charge amounts in accordance with law. Charge receipts are valid
documents for accounting charges as production and business expense and for
charge payers to have value-added tax credited upon determining their tax
obligation in accordance with law.
Article 4. Effect
1. This Circular takes effect 45
days from the date of its signing.
2. Financial policies not
mentioned in this Circular comply with current guiding documents in relevant
domains (see Appendix II - List of documents guiding policies on taxes,
charges, fees, land rent and land use levy for the implementation of Decision
No. 33/2009/QD-TTg).
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FOR
THE MINISTER OF FINANCE
DEPUTY MINISTER
Do Hoang Anh Tuan
APPENDIX I
LIST
OF GOODS SUBJECT TO INSPECTION PRIOR TO VALUE-ADDED TAX REFUND APPLICABLE TO
GOODS AND SERVICES BROUGHT FROM OTHER FUNCTIONAL SUB-ZONES WITHIN BORDER-GATE
ECONOMIC ZONES AND GOODS AND SERVICES BROUGHT FROM INLAND VIETNAM INTO
NON-TARIFF SUB-ZONES WITHIN BORDER-GATE ECONOMIC ZONES WHICH ARE ELIGIBLE FOR
THE VALUE-ADDED TAX RATE OF 0%
(To the Finance Ministry's Circular No. 137/2009/TT-BTC of July 3, 2009)
No.
Names
of goods and services
1
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2
Beverages, liquor and
alcoholic drinks
3
Cigarettes
4
Mopeds
5
Soap, shampoo, shower lotions
and toothpaste
6
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7
Instant noodles, vermicelli
and rice gruel
8
Confectionery of all kinds
9
Cell phones and cell-phone
pre-paid cards
10
Gas used for cooling equipment
of all kinds
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LIST
OF DOCUMENTS GUIDING POLICIES ON TAXES, CHARGES, FEES, LAND RENT AND LAND USE
LEVY FOR THE IMPLEMENTATION OF DECISION NO. 33/2009/QD-TTG
(To the Finance Ministry's Circular No. 137/2009/TT-BTC of July 3, 2009)
No.
Guiding
documents
I
Enterprise income tax
incentives
Finance Ministry's Circular
No. 130/2008/TT-BTC of December 26, 2008, guiding a number of articles of
Enterprise Income Tax Law No. 14/2008/QH12 and guiding the Government's
Decree No. 124/2008/ND-CP of December 11, 2008. which details a number of
articles of the Enterprise Income Tax Law
II
Personal income tax incentives
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Finance Ministry's Circular
guiding Clause 5, Article 16 of the Government's Decree No. 29/2008/ND-CP of
March 14, 2008, on industrial parks, export-processing zones and economic
zones
III
Value-added tax incentives
Finance Ministry's Circular
No. 129/2008AT-BTC of December 26, 2008. guiding a number of articles of the
Value-Added Tax Law and guiding the Government's Decree No. 123/2008/ND-CP of
December 8, 2008, which details and guides a number of articles of the
Value-Added Tax Law
IV
Excise tax incentives
Finance Ministry's Circular
No. 64/2009/TT-BTC of March 27, 2009, guiding the Government's Decree No.
26/2009/ND-CP of March 16, 2009, which details a number of articles of the
Excise Tax Law
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Import duty and export duty
incentives
Finance Ministry's Circular
No. 79/2009ATT-BTC of April 20, 2009, guiding customs procedures, inspection
and supervision; import duty, export duty and tax administration for imports
and exports (in replacement of Circular No. 112/2005/TT-BTC of December 15,
2005, guiding customs procedures, inspection and supervision; Circular No.
114/2005/TT-BTC of December 15, 2005, guiding post-customs clearance
inspection of imports and exports; Circular No. 59/2007/TT-BTC of June 14,
2007, providing guidance on import duty, export duty and tax administration
for imports and exports; and Circular No. 05/2009ATT-BTC of January 13, 2009,
guiding a number of provisions on customs procedures, import duty, export
duty and tax administration for imports and exports under the Government's
Resolution No. 30/2008/NQ-CP of December 11. 2008)
VI
Land rent and water surface
rent incentives
1
Finance Ministry's Circular
No. 120/2005/TT-BTC of December 30, 2005, guiding the Government's Decree No.
142/2005/ND-CP of November 14, 2005, on the collection of land rent and water
surface rent
2
Finance Ministry's Circular
No. 141/2007/TT-BTC of November 30, 2007, guiding amendments and supplements
to the Finance Ministry's Circular No. 120/2005/TT-BTC of December 30. 2(X)5,
which guides the Government's Decree No. 142/2005/ND-CP of November 14, 2005.
on the collection of land rent and water surface rent
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Land use levy incentives
Finance Ministry's Circular
No. 117/20()4nT-BTC of December 7, 2004, guiding the Government's Decree No.
198/2004/ND-CP of December 3, 2004, on the collection of land use levy
VIII
Charge and fee policies
1
Fees for investment
evaluation, issuance of business registration certificates and supply of
information on business registration
a
Finance Ministry's Circular
No. 109/2000/TT-BTC of November 13, 2000, guiding the collection, remittance
and use of the investment evaluation fee
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Finance Ministry's Circular
No. 97/2006/TT-BTC of October 16, 2006, guiding charges and fees which fall
within the deciding competence of provincial-level People's Councils (under
Point b.6, Clause 4, Section III, guiding fees for issuance of business
registration certificates and supply of information on business registration)
2
Charges and fees related to
the grant, re-grant, modification, supplementation and extension of permits
for the establishment of representative offices of foreign organizations and
traders
a
Finance Ministry's Circular
No. 73/1999/TT-BTC of June 14, 1999, guiding the collection of the fee for
the grant of permits for the establishment of permanent representative
offices of foreign economic organizations in Vietnam
b
Finance Ministry's Circular
No. 111/2000/TT-BTC of November 21, 2000, guiding the management and use of
the quota-based fee for export of textiles and garments into quota-regulated
EU and Canadian markets, and the fee for the grant of permits for the
establishment of permanent representative offices of foreign economic
organizations in Vietnam
Charges and fees related to
the grant, re-grant, extension and revocation of work permits of foreigners
and overseas Vietnamese working in border-gate economic zones
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Finance Ministry's Circular
No. 97/2006/TT-BTC of October 16, 2006, guiding charges and fees which fall
within the deciding competence of provincial-level People's Councils (under
Point b.2, Clause 4, Section III, on the fee for the grant of work permits
for foreigners working in Vietnam, including the grant, re-grant and
extension of work permits)
4
Charges and fees related to
the issuance of certificates of origin
Finance Ministry's Circular
No. 37/2009HT-BTC of February 26, 2009, guiding the non-collection of the
charge for the grant of certificates of origin from March 1, 2009
5
Charges and fees related to
the certification of contracts and documents on real estate
a
Joint Circular No.
91/2008AT-BTC-BTP of October 17, 2008, of the Ministry of Finance and the
Ministry of Justice, guiding the rates and collection, remittance, management
and use of the notary public charge
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Joint Circular No.
92/2008ATT-BTC-BTP of October 17, 2008, of the Ministry of Finance and the
Ministry of Justice, guiding the rates and collection, remittance, management
and use of the fee for the issuance of copies and the certification fee
6
Charges and fees related to
the evaluation and approval of environmental impact assessment reports of
investment projects falling within the deciding competence of
provincial-level People's Committees
Finance Ministry's Circular
No. 97/2006/TT-BTC of October 16, 2006, guiding charges and fees which fall
within the deciding competence of provincial-level People's Councils (under
Point a. 15, Clause 4, Section III, on the fee for the evaluation of
environmental impact assessment reports)