Thông tư 116/2010/TT-BTC sửa đổi Thông tư 137/2009/TT-BTC hướng dẫn Quyết định 33/2009/QĐ-TTg về cơ chế, chính sách tài chính đối với khu kinh tế cửa khẩu do Bộ Tài chính ban hành

CIRCULAR

AMENDING AND SUPPLEMENTING THE CIRCULAR NO. 137/2009/TT-BTC DATED JULY 03RD 2009 OF THE MINISTRY OF FINANCE, GUIDING THE IMPLEMENTATION OF A NUMBER OF ARTICLES OF THE PRIME MINISTER’S DECISION NO. 33/2009/QĐ-TTG DATED MARCH 02ND 2009, PROMULGATING THE FINANCIAL POLICIES ON BORDER-GATE ECONOMIC ZONES

Pursuant to the Government's Decree No. 29/2008/NĐ-CPdated March 14^th 2009 on industrial parks, export processing zones, and economic zones;

Pursuant to the Prime Minister’s Decision No. 33/2009/QĐ-TTG dated March 02^nd 2009, promulgating the financial policies on border-gate economic zones;

Pursuant to the Government's Decree No. 118/2008/NĐ-CP dated November 27^th 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Implementing the Prime Minister's direction in the Official Dispatch No. 2956/VPCP-KTTH  of the Government’s Office, the Ministry of Finance amends and supplements the Circular No. 137/2009/TT-BTC dated July 03rd 2009 of the Ministry of Finance, guiding the implementation of a number of articles of the Prime Minister’s Decision No. 33/2009/QĐ-TTG dated March 02nd 2009, promulgating the financial policies on border-gate economic zones (hereinafter referred to as the Circular No. 137/2009/TT-BTC ) as follows:

Article 1. Article 1 of the Circular No. 137/2009/TT-BTC is amended and supplemented as follows:

“Article 1. Customs management and tax administration

1. Do not make customs declaration of exported goods for beer, soft drink, wine, alcohol, cigarettes, cigars, cell phones, phone cards, cars, motorbikes, petrol and oil, that are taken to non-tariff zones in border-gate economic zones from the Vietnam’s inland area or other functional areas in border-gate economic zones. The traders shall make declaration and pay tax on these goods similarly to selling them in the Vietnam’s inland area.

2. Make custom declaration of exported goods for instant noodles, vermicelli, porridge, sweets, soaps, washing powder, shampoo, shower cream, toothpaste, milk, nutritious powder, cooking oil, and refrigeration gas, that are taken to non-tariff zones in border-gate economic zones from the Vietnam’s inland area or other functional areas in border-gate economic zones. Such goods is eligible for the VAT rate of 0% if the conditions of VAT are satisfied, but they must be inspected before the VAT refund.

3. Make customs declaration of exported goods for other goods than the commodities prescribed in Clause 1 and Clause 2 this Article that is taken to non-tariff zones in border-gate economic zones from the Vietnam’s inland area or other functional areas, and follow the procedures for inspection and tax refund as prescribed by law provisions customs and tax.

4. People’s Committees of provinces that have border-gate economic zones and non-tariff zones in border-gate economic zones (hereinafter referred to as border-gate economic zones) regulated by the Decision No. 33/2009/QĐ-TTg must direct the customs management, VAT collection, and VAT refund applicable to the goods prescribed in Clause 1, Clause 2, and Clause 3 this Article”

Article 2. Effects

1. This Circular takes effect on the date of its signing.

2. Annulling the Annex I – List of goods being inspected before VAT refund, applicable to the goods and services from other functional areas in border-gate economic zones and the goods and services taken to non-tariff zones in border-gate economic zones from the Vietnam’s inland area that are eligible for the VAT rate of 0%, promulgated together with the Circular No. 137/2009/TT-BTC.

3. Organizations and individuals are recommended to send feedbacks on the difficulties arising during the course of implementation to the Ministry of Finance for consideration and settlement./.