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MINISTRY OF
FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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No.:
26/2016/TT-BTC
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Hanoi,
February 18, 2016
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CIRCULAR
GUIDANCE ON
IMPLEMENTATION OF A NUMBER OF INCENTIVE POLICIES APPLICABLE TO CON DAO, BA RIA
– VUNG TAU PROVINCE
Pursuant to the import and export tax Law and
documents guiding the implementation;
Pursuant to the Law on value-added tax and
documents guiding the implementation;
Pursuant to the Law on enterprise income tax
and documents guiding the implementation;
Pursuant to the Investment Law No.
67/2014/QH13 and documents guiding the implementation;
Pursuant to the Government’s Decree No.
45/2014/ND-CP dated May 15, 2014 stipulating the collection of land use levy;
the Government’s Decree No. 46/2014/ND-CP dated May 15, 2014 stipulating the
collection of land rental and water surface rental;
Pursuant to the Decision No. 32/2013/QD-TTg dated
May 22, 2013 of the Prime Minister providing for a number of incentive policies
applicable to Con Dao, Ba Ria – Vung Tau Province ;
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Pursuant to the Government's Decree No.
215/2013/ND-CP dated December 23, 2013 defining the functions, tasks, powers
and apparatus of the Ministry of Finance;
Implementing the advice of the Prime Minister
at the Official Dispatch No. 5528/VPCP-KTTH dated July 16, 2015 of the
Government Office;
At the request of the Director General of the
Department of tax policy,
The Minister of Finance promulgates a
Circular to provide guidance on implementation of a number of incentive
policies applicable to Con Dao, Ba Ria – Vung Tau Province.
Article 1. Scope of regulation
This Circular provides guidance on incentive
policies on the enterprise income tax; incentive policies on import tax and
export tax; incentive policies on exemption and reduction of land use levy and
land rental for investment projects in Con Dao, Ba Ria – Vung Tau Province (hereinafter
referred to as Con Dao); refund of value added tax (VAT) on goods purchased
in Vietnam and brought out of Vietnam through Con Dao border checkpoint by
foreigner or overseas Vietnamese who holds passport or entry permit issued by
the foreign competent authorities; construction and establishment of duty-free
shops in Con Dao; procedures for selling duty-free goods to visitors who are
foreigners or overseas Vietnamese who hold foreign passports to Con Dao.
Article 2. Guidance on incentives on taxes,
land use levy and land rental
1. Incentives on the
enterprise income tax
a) Investment projects of domestic and foreign
organizations and individuals in Con Dao shall be enjoyed the incentives on
enterprise income tax applicable to investment projects in areas with specially
difficult socio-economic conditions as regulated in the Law on enterprise
income tax No. 14/2008/QH12, the Law on amendments to the Law on enterprise
income tax No. 32/2013/QH13, the Law on amendments to the tax laws No.
71/2014/QH13 and documents guiding the implementation.
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2. Incentives on import tax
and export tax
a) Investment projects of domestic and foreign
organizations and individuals in Con Dao shall be enjoyed the incentives on
import tax and export tax applicable to investment projects in areas with
specially difficult socio-economic conditions as regulated in the import and
export tax Law and documents guiding the implementation.
b) Procedures for implementing the incentives on
import tax and export tax shall comply with the Circular No. 38/2015/TT-BTC
dated March 25, 2015of the Minister of Finance on customs procedures, customs
supervision and inspection; import tax and export tax and tax administration
applied to imported and exported goods.
3. Incentives on land use
levy and land rental
a) Investment projects in Con Dao shall be
enjoyed incentives on exemption and reduction of land use levy, land rental and
water surface rental at the incentive rates applied to:
- Investment projects in
areas with specially difficult socio-economic conditions;
- Investment projects in
business lines eligible for investment incentives (including business lines
eligible for investment incentives or special investment incentives specified
in Appendix I-List of business lines eligible for investment incentives
promulgate under the Government’s Decree No. 118/2015/ND-CP dated November 12,
2015 on detailed regulations and guidelines for implementing a number of
articles of the Investment Law) in Con Dao ( in areas with specially
difficult socio-economic conditions) shall be enjoyed the corresponding
incentive rates in accordance with the law on land use levy, land rental and
water surface rental.
b) Documents stipulating the incentive rates on
land use levy, land rental and water surface rental stated in Point a of this
Clause shall be applied as follows:
- Incentives on land use
levy shall be executed in accordance with the Government’s Decree No.
45/2014/ND-CP dated May 15, 2014 stipulating the collection of land use levy
and the Circular No. 76/2014/TT-BTC dated June 16, 2014 of the Minister of
Finance providing guidance on a number of articles of the Decree No.
45/2014/ND-CP. Procedures for implementing the incentives on land use levy
shall comply with the Circular No. 76/2014/TT-BTC stated above.
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Article 3. Guidance on refund of value added
tax (VAT) on goods purchased in Vietnam and brought out of Vietnam through Con Dao border checkpoint by foreigner or overseas Vietnamese
Foreigner or overseas Vietnamese who holds valid
passport or entry permit issued by the foreign competent authorities shall be
eligible for refund of value added tax (VAT) on goods purchased in Vietnam and
taken with them upon exit through Ben Dam international port, Con Dao or
international airports or international maritime ports qualified for state
management on customs as regulated in Clause 7 Article 1 of the Law on
amendments to the Law on value added tax No. 31/2013/QH13, the Government’s
Decree No. 209/2013/ND-CP dated December 18, 2013 on detailed regulations and
guidelines for implementing a number of articles of the Law on value added tax
and the Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of
Finance on refund of VAT on goods of foreigners or overseas Vietnamese that
taken with them upon exit.
Article 4. Guidance on construction and
establishment of duty-free shops in Con Dao and procedures for selling
duty-free goods to visitors who are foreigners or overseas Vietnamese who hold
foreign passports to Con Dao
1. Construction and
establishment of duty-free shops in Con Dao
a) Construction and establishment of duty-free
shops in Con Dao (in isolated area of Ben Dam Port or in Con Dao territory)
shall be executed in accordance with the Decision No. 24/2009/QD-TTg dated
February 17, 2009 of the Prime Minister promulgating regulations on trading in
duty-free goods (Decision No. 24/2009/QD-TTg), Decision No.
44/2013/QD-TTg dated July 19, 2013 of the Prime Minister amending a number of articles
of the Regulations on trading in duty-free goods promulgated under Decision No.
24/2009/QD-TTg (Decision No. 44/2013/QD-TTg); Decision No.
39/2015/QD-TTg dated September 11, 2015 amending a number of articles of the
Regulations on trading in duty-free goods promulgated under Decision No.
24/2009/QD-TTg and Decision No. 44/2013/QD-TTg (Decision No. 39/2015/QD-TTg
); The Circular No. 148/2013/TT-BTC dated October 25, 2013 of the Minister
of Finance guiding the implementation of the Regulations on trading in
duty-free goods promulgated under Decision No. 24/2009/QD-TTg and Decision No.
44/2013/QD-TTg (Circular No. 148/2013/TT-BTC); The Circular No.
207/2015/TT-BTC dated December 25, 2015 of the Minister of Finance on
amendments to the Circular No. 148/2013/TT-BTC (Circular No.
207/2015/TT-BTC).
b) Duty-free shops in Con Dao are eligible for
selling duty-free goods to the following entities:
- Entities eligible for
buying duty-free goods as regulated in the Decision No. 24/2009/QD-TTg and
Decision No. 44/2013/QD-TTg. Procedures for implementing the sales of duty-free
goods shall comply with the Circular No. 148/2013/TT-BTC and Circular No.
207/2015/TT-BTC.
- Visitors who are
foreigners or overseas Vietnamese holding foreign passports and eligible for
buying duty-free goods upon coming Con Dao with value not exceeding VND 500,000
per person/day. Procedures for implementing the sales of duty-free goods shall
comply with Clause 2 of this Article.
2. Procedures for selling
import duty-free goods to visitors who are foreigners or overseas Vietnamese
holding foreign passports to Con Dao (buyers of import duty-free goods)
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Goods put in duty-free shops must be clearly
accounted for selling price, in which the import tax amount for each case that
has been deducted from quota for tax exemption, VAT amount, special consumption
tax amount and environmental protection tax amount (if any) must be
clearly determined.
b) Responsibilities of traders in duty-free
goods:
b1) Trader must establish a software system with
the following main functions:
- Load information, look up
and total up the quantity of goods sold out, and tax amount after having quota
for exemption from import tax deducted.
- Save and print data out
to serve report, statistical and storing affairs.
- Share information with
Con Dao Customs Branch to serve inspection and control affairs.
b2) Weekly, trader in duty-free goods shall
aggregate the quantity of goods sold to visitors and then, submit summary table
to the customs agency. Summary table of the quantity of goods sold to visitors
includes the following information: Name of visitor, passport number, name of
goods, quantity and amount, payable tax amount, number of customs declaration
form for imported goods (using form enclosed with this Circular).
b3) Ahead of the 15th of the
following month, trader shall carry out customs procedures for goods used for
domestic consumption of previous month. Customs declaration form for changing use
purpose of goods to domestic consumption shall be used to finalize customs
declaration forms for imported goods.
b4) While selling goods to visitors who are
foreigners or overseas Vietnamese holding foreign passports to Con Dao, trader
in duty-free goods shall enter the following data into the software system:
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- Number of passport or
document having equivalent validity;
- Name of goods, unit of
calculation according to those stated in the customs declaration form for
importing goods for sales in duty-free shops.
- Quantity and amount.
b5) Calculation of VAT, special consumption tax
and environmental protection tax (if any) for amount of goods being
exempted from import tax. All kinds of taxes shall be aggregated for the amount
in excess of standard quota.
If the visitor buys many kinds of goods and
total value of goods bought in excess of the quota for exemption from the
import tax, the visitor shall determine the goods whose value exceeds the quota
for tax exemption for making tax payment.
b6) Store daily sale invoices (if the sale
invoices are made in roll, the storage of invoices shall be made in roll) and
photocopies of valid passports or exit and entry permits issued by the foreign
competent authorities.
c) Responsibilities of buyer of import duty-free
goods: The buyer of import duty-free goods must present and provide relevant
information as regulated in point b4 of this Clause when buying any import duty-free
goods. The buyer of import duty-free goods is not allowed to grant permission
to another person to use his passport and quota for exemption from import tax.
d) Responsibilities of customs agencies managing
duty-free shops:
- Weekly, the customs agencies
shall compare and certify the quantity of goods sold to visitors by traders
through software system and surveillance camera.
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dd) Customs procedures and finalization
documents for goods imported for selling as duty-free goods: The Circular No.
148/2013/TT-BTC dated October 25, 2013 of the Minister of Finance guiding the
implementation of the Regulations on trading in duty-free goods promulgated
under Decision No. 24/2009/QD-TTg and Decision No. 44/2013/QD-TTg; The Circular
No. 207/2015/TT-BTC dated December 25, 2015 of the Minister of Finance on
amendments to the Circular No. 148/2013/TT-BTC shall apply.
Article 5. Effect
1. This circular takes
effect as of April 03, 2016.
2. During the course of
implementation, if relevant documents stated in this Circular are amended or
replaced, the new one shall apply./.
PP. MINISTER
DEPUTY MINISTER
Vu Thi Mai