Pursuant to Decree No. 29/2008/ND-CP dated 14/3/2008 of the Government regulations on industrial zones, export processing zones and economic zones;

Pursuant to decision No. 33/2009/QD-TTg dated 8/3/2009 of the Prime issue, the financial policy for the gate economic zones;

Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;

Make the direction of the Prime Minister at no. 2956/VPCP-KTTH on 7/5/2010 of the Government Office, the Finance Ministry revised instructions, additional circular No. 137/2009/TT-BTC dated 31/7/2009 of the Ministry of Finance shall guide the implementation of some articles of the decision No. 33/2009/QD-TTg dated 8/3/2009 of the Prime issue financial policies for border gate economic zone (hereinafter referred to as the circular No. 137/2009/TT-BTC) as follows: article 1. Modify, Supplement 1 circular No. 137/2009/TT-BTC as follows: "article 1. Customs management, tax management 1. Domestic goods from Vietnam or from other functional areas in the economy of the gateway into the tax-free Department of the border gate economic zones not open customs declaration of goods for export, including: types of beer; beverage, wine and spirits alcohol; cigarettes, cigars; mobile phone, cell phone scratch cards; types of cars; motorcycle types; petrol. Base business Declaration, filed the taxes for those items as domestic sales in Vietnam.

2. Goods from Vietnam domestic or other functional areas in the economy of the gateway into the tax-free border gate economic zone open customs declaration of export goods, apply VAT 0% if it meets the conditions prescribed by the law on VAT but must check before value added tax refund including: wheat, sorghum, porridge, rice noodles; confectionary; SOAP, washing powder, shampoo, bath oil, toothpaste; milk types, nutritional powder, cooking oil and gaz uses for the device type.

3. The goods in addition to the items specified in clause 1 and clause 2 of this Thing from Vietnam domestic or other functional areas in the economy of the gateway into the tax-free economic zones in the gate be opened customs declaration of goods exported and applied testing procedures complete, the taxes under the provisions of the laws and customs applicable tax legislation.

4. The people's Committee of the economic area and the gate tax-free in gate economic zone (hereinafter referred to as the border gate economic zone) in the scope of decision No 33/2009/QD-TTg is responsible for directing the Organization, make customs management, tax management value added tax, with regard to the items specified in paragraph 1, paragraph 2 and paragraph 3 of this article "in article 2. Effect 1. This circular has effect from the day of signing.

2. Abolition annex I list of goods inspection before refund of value-added tax applied to goods and services from other functional areas in the economy of goods and services from inland Vietnam brought in tax-free zones in the border gate economic zones are applied tariff value added tax is 0% of the attached Information investment of 137/2009/TT-BTC.

3. in the implementation process if there are obstacles and suggest the individual organizations concerned timely reflection on the Ministry of finance to study, treat.