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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:
a/ Direct and manage the refund of, and refund, value-added tax for goods items on the List mentioned in Clause 1 of this Article in accordance with the tax law.
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;
b/ Total production and service turnover:
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).
3. Any problems arising in the course of implementation should be promptly reported to the Ministry of Finance for appropriate amendment and supplementation.
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FOR THE MINISTER OF FINANCE
DEPUTY MINISTER
Do Hoang Anh Tuan
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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)
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No.
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Names of goods and services
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1
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Beer of all kinds
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2
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Beverages, liquor and alcoholic drinks
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3
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Cigarettes
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4
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Mopeds
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5
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Soap, shampoo, shower lotions and toothpaste
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6
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Milk of all kinds, baby foods and cooking oil of all kinds
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7
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Instant noodles, vermicelli and rice gruel
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8
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Confectionery of all kinds
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9
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Cell phones and cell-phone pre-paid cards
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10
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Gas used for cooling equipment of all kinds
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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
(To the Finance Ministry's Circular No. 137/2009/TT-BTC of July 3, 2009)
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No.
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Guiding documents
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I
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Enterprise income tax incentives
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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
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II
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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
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III
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Value-added tax incentives
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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
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IV
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Excise tax incentives
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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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V
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Import duty and export duty incentives
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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)
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VI
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Land rent and water surface rent incentives
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1
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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
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2
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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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VII
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Land use levy incentives
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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
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VIII
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Charge and fee policies
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1
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Fees for investment evaluation, issuance of business registration certificates and supply of information on business registration
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a
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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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b
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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)
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2
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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
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a
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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
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b
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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
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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)
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4
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Charges and fees related to the issuance of certificates of origin
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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
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5
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Charges and fees related to the certification of contracts and documents on real estate
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a
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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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b
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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
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6
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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
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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 a. 15, Clause 4, Section III, on the fee for the evaluation of environmental impact assessment reports)
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Tìm kiếm
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 (Bản Word)