Hệ thống pháp luật

THE MINISTRY OF FINANCE

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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 18/2008/TT-BTC

Hanoi, February 18, 2008

 

CIRCULAR

GUIDING FINANCIAL REGULATIONS AND CUSTOMS PROCEDURES APPLICABLE TO SOUTHEASTERN NGHE AN ECONOMIC ZONE, NGHE AN PROVINCE

Pursuant to the State Budget Law;
Pursuant to the Laws and Ordinances on taxes, charges and fees;
Pursuant to the Prime Ministers Decision No. 85/2007/QD-TTg of June 11, 2007, establishing Southeastern Nghe An Economic Zone, Nghe An province, and promulgating its operation regulation;
After reaching agreement with the Peoples Committee of Nghe An province in Official Letter No. 7551/UBND-TM of November 16, 2006, the Finance Ministry guides financial regulations and customs procedures applicable to Southeastern Nghe An Economic Zone as follows:

I. GENERAL PROVISIONS

1. Scope of application

Financial regulations and customs procedures provided in this Circular (below referred to as financial regulations for short) apply in Southeastern Nghe An Economic Zone, Nghe An province (below referred to as Southeastern Nghe An EZ for short).

Financial regulations provided in this Circular apply only to business activities conducted in Southeastern Nghe An EZ. If an organization or individual conducts business activities in both Southeastern Nghe An EZ and inland Vietnam, it/he/she shall account separately business activities conducted in Southeastern Nghe An EZ so as to have a ground for the determination of applicable financial regulations. The separate accounting complies with legal provisions on accounting. The separate accounting of incomes, turnover and expenditures for the determination of enterprise income tax complies with legal provisions on enterprise income tax (applicable to production or business establishments that have registered and declared enterprise income tax payment).

Foreign-invested enterprises and foreign parties to business cooperation contracts that have been granted investment licenses; domestic business establishments that have been granted investment preference certificates in Southeastern Nghe An EZ before the effective date of the Prime Ministers Decision No. 85/2007/QD-TTg of June 11, 2007 (below referred to as Decision No. 85/2007/QD-TTg for short), but have not fully enjoyed the incentives may enjoy the incentive policies provided for in this Circular for the remaining incentive period. If a project has enjoyed incentives higher than those provided for in this Circular, it may continue enjoying those incentives for its remaining duration according to the investment license.

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Subject to this Circular are investors of all economic sectors operating under the Investment Law, the Enterprise Law or the Cooperative Law, individual business households and independent practitioners, organizations and individuals conducting business activities in Vietnam in accordance with Vietnamese law.

3. Interpretation of terms

In this Circular, the terms below are construed as follows:

a/ Non-tariff area means a geographical area segregated by solid fences from other functional areas within Southeastern Nghe An EZ according to the provisions of Articles 7 and 8 of Decision No. 85/2007/QD-TTg.

b/ Inland Vietnam consists of functional areas within Southeastern Nghe An EZ and the rest of the Vietnamese territory (except for non-tariff areas specified in Clause 1, Article 5 of the 2005 Import Tax and Export Tax Law, and Clause 2, Article 1 of Decree No. 149/2005/ND-CP of December 8, 2005, which are below referred to as other non-tariff areas).

c/ Customs control gate: The non-tariff area has two customs control gates: one at the contiguity between the non-tariff port and the sea, called gate A for short; and the other at the contiguity between the non-tariff port and inland Vietnam, called gate B for short.

d/ List of commodities originating from the non-tariff area means the list of commodities promulgated by the Management Board of Southeastern Nghe An EZ (referred to as the Management Board for short) for a given period (referred to as the list of commodities of non-tariff area origin for short), which includes commodities produced, processed, recycled or assembled in the non-tariff area without the use of raw materials or components imported from abroad.

4. Conditions for application of financial and customs regulations concerning the non-tariff area

The financial mechanisms provided for the non-tariff area in Southeastern Nghe An EZ apply only when the non-tariff area fully satisfies the following conditions:

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- Having no population quarter, no permanent or temporary residents (including foreigners);

- Having customs offices to perform the customs functions and tasks defined in the Customs Law with regard to goods and vehicles entering or leaving the non-tariff area.

5. General provisions on customs procedures applied in the non-tariff area

5.1. Organizations and individuals operating in the non-tariff area may export to or import from abroad all kinds of goods and services not banned by Vietnamese law. The policy on imports and exports complies with the Prime Ministers regulations on goods import and export management and the guiding documents of the Ministry of Industry and Trade and other line ministries.

5.2. Biannually, enterprises in the non-tariff area shall send to customs offices and the Management Board of Southeastern Nghe An EZ reports on the finalization of goods imported or exported in the period and reports on warehoused, ex-warehoused or unsold products. Customs offices shall conduct examination and comparison for the inspection and determination of payable tax amounts and, send, when necessary, those reports to tax offices of localities where domestic enterprises bringing goods into the non-tariff area are located.

5.3. Imported, exported or transited goods and luggages; means of transport on entry, exit or transit in the non-tariff area are subject to customs procedures provided for them respectively.

5.4. Imported, exported or transited goods; means of transport on entry, exit or transit into/from/through the non-tariff area are allowed to go through and subject to customs procedures carried out at gates A and B only under the Ministrys legal documents guiding customs procedures, inspection and supervision.

6. Principles on investment incentives

Investment projects in Southeastern Nghe An EZ enjoy the maximum incentives provided for those in areas meeting with exceptional socio-economic difficulties under the investment law, enterprise income tax law, value added tax law and other preferences under treaties and agreements to which Vietnam is a contracting party.

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If legal documents promulgated by the same agency provide for the same subject matter differently, the provisions of the latest document prevail.

II. SPECIFIC PROVISIONS

1. Tax policies for Southeastern Nghe An EZ

1.1. Enterprise income tax

1.1.1. Investment projects of domestic and foreign organizations and individuals on the formation of new production or business establishments in Southeastern Nghe An EZ enjoy the enterprise income tax rate of 10% for 15 years after they commence their business operation; are exempt from enterprise income tax for 4 years after their taxable incomes are generated; and are entitled to a 50% reduction of payable tax amounts for 9 subsequent years.

1.1.2. Hi-tech investment projects of domestic and foreign organizations and individuals in Southeastern Nghe An EZ, which satisfy the requirements defined in Clause 2, Article 5 of the Governments Decree No. 99/2003/ND-CP of August 28, 2003, promulgating the Regulation on Hi-Tech Parks; large-scale investment projects of domestic and foreign organizations and individuals in Southeastern Nghe An EZ, which are significant to the development of branches or sectors or socio-economic development of the region and approved by the Prime Minister; and investment projects on construction and commercial operation of infrastructure of the non-tariff area enjoy the enterprise income tax rate of 10% throughout the project execution duration.

1.1.3. Production or business establishments investing in the building of new production lines, expansion of operation scope, technology renewal, eco-environmental improvement or raising of production capacity shall comply with current provisions of law.

1.1.4. Taxable incomes from the transfer of land use rights or land rent right are liable to income tax under the guidance in the Governments Decree No. 24/2007/ND-CP of February 14, 2007, detailing the implementation of the Enterprise Income Tax Law and guiding documents.

1.1.5. In the course of operation, after finalizing taxes with tax offices, if suffering losses, enterprises may carry forward their losses to subsequent years for credit from taxable incomes and notify such in writing to tax offices together with annual enterprise income tax returns. The duration for carrying forward losses must not exceed 5 years.

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1.1.7. Enterprises shall register with tax offices of localities where they make tax payment declarations the enterprise income tax exemption or reduction duration as mentioned at this Point. The foresaid enterprise income tax incentives and loss carrying-forward apply only to production or business establishments that have fully and properly observed financial and accounting regulations and registered tax payment according to declarations.

1.2. Income tax on high-income earners

1.2.1. Laborers (including Vietnamese and foreigners) working in Southeastern Nghe An EZ enjoy a 50% reduction of income tax amounts payable by high-income earners (below referred to as personal income tax).

1.2.2. The personal income tax declaration, payment and finalization shall comply with current legal documents guiding personal income tax. When making personal income tax declaration or temporary payment, income-paying agencies shall withhold 50% of monthly payable personal income tax amounts of laborers working in Southeastern Nghe An EZ.

1.2.3. Particularly for Vietnamese and foreign laborers who have worked in Southeastern Nghe An EZ for less than one year (12 months), the personal income tax amount to be reduced for their working duration in Southeastern Nghe An EZ is determined as follows:

a/ For Vietnamese:

Every month, income-paying agencies shall temporarily withhold 50% of payable personal income tax amounts and at the end of a year make tax finalization and calculate payable tax amounts and tax amounts of the whole year eligible for reduction according to the following formula:

Personal income tax amount eligible for reduction in a year

=

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x

Taxable income earned in the duration of working in Southeastern Nghe An EZ

x

50%

Total taxable income amount in the taxation year

Personal income tax amount payable in the year is determined on the basis of total taxable income amount earned in the duration of working in Southeastern Nghe An EZ and taxable incomes earned in the duration of working in other places outside Southeastern Nghe An EZ.

b/ For foreigners:

- For non-resident foreigners, payable tax amounts shall be determined as follows:

Payable income tax amount = Total taxable income amount multiplied by (x) 25% multiplied by (x) 50%.

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c/ The reduction of personal income tax mentioned in this Circular is not applicable to irregular incomes.

1.3. Import tax and export tax

1.3.1. Goods imported or exported in the following cases are not subject to import tax or export tax:

- Goods exported from the non-tariff area to foreign countries; goods imported from abroad into the non-tariff area for use in the non-tariff area only;

- Goods transferred or sold from the non-tariff area to other non-tariff areas and vice versa.

- Goods not liable to export tax in cases specified by current law and brought into the non-tariff area.

1.3.2. Goods liable to export tax, originating from inland Vietnam and brought into the non-tariff area are subject to export tax payment and go through export procedures under current regulations.

1.3.3. Goods imported from the non-tariff area into inland Vietnam are subject to import tax payment according to the following provisions:

- Goods of foreign origin are subject to import tax payment under current regulations.

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- Goods on the list of goods brought into the inland from the non-tariff area are not subject to import tax payment.

- When imported into inland Vietnam, goods produced, processed, recycled or assembled in the non-tariff area in Southeastern Nghe An EZ with the use of raw materials or components imported directly from abroad (excluding goods imported from inland Vietnam with the use of raw materials and/or components imported from abroad) are only subject to import tax on imported raw materials and/or components constituting those goods.

Bases for determining payable import tax on raw materials and/or components imported from abroad and constituting goods imported into inland Vietnam include: the tax calculation price under the Ministry of Finances guidance on customs valuation of exports and imports; the volume of goods imported into inland Vietnam; and the import tax rate for each kind of raw material or component. The tax calculation prices and tax rates apply at the time of opening declarations on import of goods into the inland.

Organizations and individuals that have production or business establishments in the non-tariff area shall register with customs offices lists of imported goods for use as raw materials for the production of goods for import into the inland as well as norms of raw materials and components to be used for the production of goods before they are imported into the inland suitable to customs offices requirements. If customs offices requirements on registration of lists of imported goods used as raw materials for the production of goods for import into the inland as well as norms of raw materials and components to be used for the production of goods before they are imported into the inland cannot be satisfied, the general provisions of the Ministry of Finances Circular No. 59/2007/TT-BTC of June 14, 2007, guiding the implementation of the Import Tax and Export Tax Law and tax administration of imports and exports, shall be complied with.

1.3.4. Production investment projects of domestic and foreign organizations and individuals in Southeastern Nghe An EZ enjoy import tax exemption for 5 years after the production is commenced, for production raw materials, supplies, components and semi-finished products which cannot be made at home yet.

Procedures and dossiers for import tax exemption, declaration and finalization in this case comply with the Import Tax and Export Tax Law, the Governments Decree No. 149/2005/ND-CP of December 8, 2005, and legal documents guiding the implementation of this Decree.

1.3.5. Domestic and foreign organizations and individuals engaged in production or business activities in the non-tariff area may sell into inland Vietnam production raw materials, supplies or goods which were imported from abroad but have not been used up, and byproducts of a commercial value, and shall pay import tax according to current regulations after completing customs procedures.

1.4. Special consumption tax

1.4.1. Goods and services liable to special consumption tax, which are produced and consumed in the non-tariff area or imported from abroad into the non-tariff area or vice versa, are not subject to special consumption tax. Particularly, cars of under 24 seats are subject to special consumption tax payment according to current general regulations.

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1.4.3. Goods and services liable to special consumption tax, which are transferred or sold from the non-tariff area to other non-tariff areas or vice versa, are not subject to special consumption tax.

1.4.4. Goods liable to special consumption tax, which are imported from the non-tariff area into inland Vietnam, are subject to special consumption tax on imported goods according to current regulations.

1.5. Value-added tax

Enterprises in Southeastern Nghe An EZ may use added value invoices according to current regulations, make value-added tax registration, declaration and payment in the cases subject to value-added tax payment under the provisions of this Circular. For goods not subject to value-added tax payment, the line for recording value-added tax in value-added tax invoices must be crossed out (x), specifically:

1.5.1. Goods and services produced and consumed in the non-tariff area or imported from abroad into the non-tariff area or vice versa are not subject to value-added tax.

1.5.2. Goods and services transferred or sold from the non-tariff area to export-processing zones or vice versa are not subject to value-added tax.

1.5.3. Goods and services exported from inland Vietnam into the non-tariff area enjoy the value-added tax rate of 0%.

1.5.4. Goods and services imported from the non-tariff area into inland Vietnam are subject to value-added tax on import goods at the current tax rates. Specifically, when selling those goods or services to enterprises, organizations or individuals in inland Vietnam, enterprises in the non-tariff area shall make value-added tax-exclusive invoices with the value-added tax rate and amount lines crossed out. Enterprises, organizations and individuals in inland Vietnam (or enterprises in the non-tariff area in Southeastern Nghe An EZ in case they themselves carry goods into the inland for sale) shall only pay value-added tax on imports according to customs declarations upon carrying out procedures for import into the inland market.

1.6. Prices, charges, fees and other taxes

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1.6.2. The Management Board of Southeastern Nghe An EZ may collect charges or tolls for use of infrastructure and public-utility works in Southeastern Nghe An EZ under current legal provisions to cover expenses for maintenance, regular repair and protection of infrastructure and management expenses according to estimates approved by competent authorities. The collection and spending of charges or tolls for use of infrastructure and public-utility works in Southeastern Nghe An EZ comply with current legal provisions.

1.6.3. Other taxes, charges and fees comply with current provisions of the tax laws, the Ordinance on Charges and Fees, the Investment Law, and guiding legal documents.

2. Customs procedures for goods brought in or out of the non-tariff area

2.1. For goods imported from abroad into the non-tariff area

2.1.1. Import of goods into the non-tariff area through gate A:

- Production or business organizations and individuals importing these goods shall make customs declarations and submit customs dossiers strictly according to current regulations for each form of goods import under the provisions of Clause 5, Section I of this Circular.

- The customs office at gate A shall carry out necessary procedures for each kind of goods according to current regulations.

2.1.2. Import of goods into the non-tariff area through gate B must comply with current regulations on import goods transferred from border gate to border gate.

2.2. For goods imported from abroad into inland Vietnam or exported from the inland to foreign countries through gate A: The current regulations apply.

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2.3.1. If inland production or business organizations and individuals register to fill in the customs procedures at the gate-B customs office, they shall make customs declarations and submit customs dossiers according to regulations for each mode of export. In case of internal transportation between enterprises and their branches inside and outside the non-tariff area, sale and purchase contracts may be substituted with ex-warehousing bills. The non-tariff area customs office shall carry out all export procedures for inland production or business organizations and individuals strictly according to regulations for each mode of export.

2.3.2. For inland production or business organizations and individuals that register their export declarations at the border gate with the inland customs office: The customs procedures comply with current regulations on export goods transferred from border gate to border gate. The gate-B customs office shall perform the tasks of export border-gate customs for those goods (except for certification of actual export).

2.4. For goods exported from the non-tariff area to foreign countries

2.4.1. Through gate B: They comply with current regulations on export goods transferred from border gate to border gate.

2.4.2. Through gate A: Registration for customs clearance must be made at the gate-A customs office. The non-tariff area customs office shall carry out customs procedures according to current regulations on export goods.

2.5. For goods imported into the inland from the non-tariff area

2.5.1. Goods on the list of goods originating from the non-tariff area are exempt from customs procedures but must be declared in terms of quantity to customs offices and subject to the latters supervision. If it is detected that foreign goods brought into the non-tariff area for further import into the inland are of the same category as those on the list of goods originating from the non-tariff area as notified by the Management Board of Southeastern Nghe An EZ, but have not been declared by enterprises with the customs office, the non-tariff area customs office shall request production of vouchers evidencing the origin of concerned goods lots; handle violations and carry out import procedures for the goods lots in accordance law; and at the same time, notify such to the Management Board of Southeastern Nghe An EZ so that the latter can take management measures or exclude the goods from the list of goods originating from the non-tariff area.

2.5.2. For other goods, the customs procedures must be fully carried out, specifically:

- Production or business organizations and individuals in the non-tariff area (sellers) shall supply to inland production or business organizations and individuals (purchasers) all vouchers, invoices and other papers according to the regulations of customs offices for making customs declaration and submitting customs dossiers strictly according to regulations for each form of import at the non-tariff area customs office.

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2.6. For processed goods

Customs procedures for goods processed by production or business organizations and individuals in the non-tariff area for foreign traders or by hired inland production or business organizations and individuals or vice versa comply with current regulations.

2.7. Goods temporarily exported for re-import; temporarily imported for re-export; transferred from border gate to border gate; in transit or transported

Goods imported, exported or in transit and means of transport on entry, exit, in transit or transported via the non-tariff area may only go through gates where exist customs control stations. Customs procedures for goods temporarily exported for re-import; temporarily imported for re-export; transferred from border gate to border gate; in transit or transported in the non-tariff area comply with current regulations.

2.8. Apart from the guidance in this Circular, enterprises shall also perform other obligations specified in the Customs Law, the Import Tax and Export Tax Law and other guiding documents on customs.

3. Rewards for persons with merits in mobilizing domestic and foreign investment capital

3.1. Based on the budget capability and effectiveness of investment capital mobilization, the president of the Peoples Committee of Nghe An province shall decide on giving rewards to organizations and individuals with merits in calling for official development assistance, mobilizing foreign direct investment projects and domestic investment projects in Southeastern Nghe An EZ (excluding investment capital from the state budget) after reaching agreement with the Ministry of Finance on the principle that the reward level for the mobilization of non-refundable investment capital is higher than other forms of capital mobilization. Rewards shall be given after projects commence their operation, have their products circulated on the market and their investors pay up at least 50% of committed legal capital.

3.2. Funds for giving rewards to organizations and individuals with merits in calling for capital (excluding investment capital from the state budget) for investment in socio-economic works in Southeastern Nghe An EZ shall be formed from local budgets reward funds and accounted into the item of payment of extraordinary reward.

4. Incentives for infrastructure development

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4.1.1. Scope and subjects of state budget investment support

- State budget investment supports for the construction of important socio-economic technical infrastructure, service and public facilities in common service of Southeastern Nghe An EZ under target programs are arranged according to the estimates approved by competent authorities. State budget supports are only provided for investment in the construction of common infrastructure works of the entire Southeastern Nghe An EZ, not infrastructure works reserved exclusively for each functional area in Southeastern Nghe An EZ, except for investment support for the construction of consolidated wastewater and waste treatment works of functional areas and support for compensation and ground clearance in functional areas and for the resettlement of families having their land recovered.

- State budget investment supports for construction of infrastructure in Southeastern Nghe An EZ are made strictly according to projects in line with plannings already approved by competent authorities.

- The Management Board of Southeastern Nghe An EZ shall act as the local plan coordinator and be allocated with separate capital construction funds from the state budget for infrastructure construction in Southeastern Nghe An EZ; and shall act as the investor directly managing state budget-funded projects on infrastructure construction within Southeastern Nghe An EZ according to the States current regulations on construction investment management.

4.1.2. State budget investment supports for infrastructure construction

- Annually, on the basis of socio-economic infrastructure construction investment projects already approved by competent authorities and project execution schedules, the central budget shall make additional and targeted allocations to Nghe An province for investment in infrastructure works of Southeastern Nghe An EZ under the State Budget Law.

- The central budgets targeted support capital for the budget of Nghe An province for investment in socio-economic infrastructure works, service and public-utility facilities of Southeastern Nghe An EZ must be clearly identified in the state budget estimates assigned to Nghe An province. Annually, apart from central budget supports, Nghe An province shall make local budget estimate for investment in socio-economic infrastructures, service and public-utility facilities in Southeastern Nghe An EZ under the provisions of Point 4.1.1 of this Clause.

4.1.3. Revenues arising in the zone must be remitted into the state budget. The distribution of revenue sources between the central budget and the local budget complies with the current provisions of law.

4.1.4. The management and use of state budget support capital for investment in the construction of infrastructure in Southeastern Nghe An EZ:

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4.2. Use of the land fund for the creation of capital for infrastructure development

The Management Board shall act as the major unit to be assigned with annual plan targets and as the investor directly managing the projects which use the land fund of Southeastern Nghe An EZ; and organize bidding for selection of units with adequate financial capability, experience and prestige for the execution of infrastructure projects invested with capital from the land fund in Southeastern Nghe An EZ.

The Management Board shall draw up a list of investment projects on infrastructure construction involving the use of land areas for generating capital for the execution of projects, which must be sent to the provincial Finance Service and the Planning and Investment Service for summing up in accordance with the State Budget Law. That sum-up report must subsequently be submitted to the Peoples Committee of Nghe An province for further submission to the provincial Peoples Council for decision according to its competence.

Based on the local land use planning, the potential of collecting land use levies, rents from auctioned land, land use levies or rents not through auction; the demand for payment of compensation and support for people having land recovered, and the demand for paying expenses for investment in state budget-funded infrastructure works under the provisions of law, the Peoples Committee of Nghe An province shall direct the finance agency to incorporate such revenues and expenditures in the annual state budget estimates to be submitted to the Peoples Council of the same level for decision.

Based on the annual budget estimates decided by the Peoples Council, the Peoples Committee shall assign the finance agency to coordinate with concerned units in organizing the collection of revenues and paying of expenses from collected land use levy and land rent amounts and account them into the state budget under regulations.

If organizations or individuals advance funding for compensation and support for people having land recovered to invest in state budget-funded infrastructure works before conducting auction to collect land use levies and land rents, the land use levy and land rent revenues to be refunded to such organizations or individuals must be fully accounted into the state budget in accordance with current provisions of law.

The use of the land fund to generate capital for the construction of infrastructure in Southeastern Nghe An EZ must comply with the Governments Decree No. 181/2004/ND-CP of October 29, 2004, on implementation of the Land Law, Decree No. 17/2006/ND-CP of January 27, 2006, amending and supplementing a number of articles of the Decrees guiding the implementation of the Land Law, the Prime Ministers Decision No. 216/2005/QD-TTg of August 31, 2005, promulgating the Regulation on auction of land use rights for allotment of land with the collection of land use levies or for land lease, and other relevant current provisions of law.

4.3. Investment in infrastructure with ODA and other capital sources

Socio-technical infrastructure works, necessary service and public-utility facilities in Southeastern Nghe An EZ and other technical supports are the first to be included in the list of projects calling for ODA capital and other capital sources according to Article 21 of the Regulation on Southeastern Nghe An EZ, promulgated together with Decision No. 85/2007/QD-TTg.

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5.1. The Management Board is a local budget-estimating unit. Its operation funding is ensured by the local budget and other revenue sources under current regulations. All prescribed revenues under its management must be remitted into the state budget according to regulations.

5.2. The Management Board may collect charges and fees corresponding to its tasks assigned by competent state management agencies under current regulations. When authorized by competent state management agencies to perform the collection task, the Management Board shall notify and register such with the tax office in the area where it is headquartered in order to carry out procedures for the remittance of charge and fee amounts collected in the performance of its authorized tasks.

III. ORGANIZATION OF IMPLEMENTATION

1. The Peoples Committee of Nghe An province shall assure the satisfaction of conditions prescribed in Clause 4, Section I, for the non-tariff area to apply the financial regulations provided for in this Circular. Unless all conditions are satisfied, these financial regulations do not apply.

2. The General Department of Customs shall:

- Devise a plan on organization of a customs office to perform the customs functions and tasks in the non-tariff area.

- Guide and inspect the observance of customs process and procedures for goods entering or leaving the non-tariff area.

3. The Customs Department of Nghe An province shall:

- Organize the fight against smuggling and trade frauds, prevent the illegal import of goods from the non-tariff area into inland Vietnam and in other areas within the scope of its operation.

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- Inspect, supervise goods and means of transport; prevent and combat smuggling and illegal transportation of goods across the border; organize the enforcement of law on taxes on imports and exports; organize customs stations according to regulations, suitable to the geographical characteristics of the non-tariff area for good performance of the assigned tasks.

4. The Tax Department of Nghe An province shall guide enterprises in implementing Point 1.1.6, Section 1.1, Section II of this Circular and other provisions on taxation.

5. This Circular takes effect 15 days after its publication in CONG BAO.

All problems arising in the course of implementation should be reported to the Finance Ministry for study and additional guidance.

 

 

FOR THE MINISTER OF FINANCE
VICE MINISTER




Truong Chi Trung

 

HIỆU LỰC VĂN BẢN

Circular No. 18/2008/TT-BTC of February 18, 2008, guiding financial regulations and customs procedures applicable to southeastern Nghe An economic zone, Nghe An province.

  • Số hiệu: 18/2008/TT-BTC
  • Loại văn bản: Thông tư
  • Ngày ban hành: 18/02/2008
  • Nơi ban hành: Bộ Tài chính
  • Người ký: Trương Chí Trung
  • Ngày công báo: Đang cập nhật
  • Số công báo: Đang cập nhật
  • Ngày hiệu lực: 13/03/2008
  • Ngày hết hiệu lực: 02/01/2020
  • Tình trạng hiệu lực: Hết hiệu lực
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