CIRCULAR guidelines decision No. 93/2009/QD-TTg dated 10/7/2009 Prime Minister's amended article 21 paragraph 4 supplements the 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. 29/2008/ND-CP dated 14/3/2008 of the Government regulations on industrial , export processing zones and 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;
Pursuant to decision No. 93/2009/QD-TTg dated 10/7/2009 Prime Minister's amended article 21 paragraph 4 supplements the decision No. 33/2009/QD-TTg dated 8/3/2009 of the Prime issue, the financial policy for the gate economic zones;
After the opinion of the Ministry, local branches concerned, the Ministry of Finance shall guide the implementation of decision No. 93/2009/QD-TTg dated 10/7/2009 of Prime as follows: article 1. Sales tax exemption policy for visitors traveling in the tax-free zone gate economic zones: 1. Perform the duty free sales for travel in the tax-free zone gate economic zones untill 31/12/2012 in accordance with the decision of the Prime Minister on the regulation of the activity of each gate economic zones and text the instructions of the Ministry of finance, according to which visitors travel urban tax-free zones in the gate be purchased duty free imports brought into the hinterland to the value of the goods not exceeding 500,000 Dong Vietnam/1 person/1 day (minus the value of the goods purchased in the list of goods restricted duty-free sales as defined in article 2 to this circular); the case of the value of the goods exceeds 500,000 Dong Vietnam then who has the goods to be paid enough tax, value added tax, special consumption tax (if available) for the part exceeding the norm under the current law.
2. sales tax exemption policy for visitors traveling in the tax-free in a number of economic zones: a gate) gate economic zones include: international border gate economic zones Seaboard Y (Kon Tum province), gate economic zone in An Giang Province, the MOC Bai border gate economic zone (Tay Ninh province) , Lao Cai border gate economic zone (Lào Cai), A Đớt gate economic zone (Thua Thien Hue), Dong Dang border gate economic zone-lang son (Lang Son province), border gate economic zone in Dong Thap province, made according to the provisions in clause 1 of this article.
b) for the special trade economic zone, gate economic zone due to the specific conditions in comparison to the other gate economic zones made in accordance with specific decisions of the Prime Minister and the guidance in this circular.
3. Visitors travel to buy goods at tax-free economic zones in the above mentioned gate brought in to do the domestic customs procedures and tax declaration for the tax free limit beyond the value prescribed in paragraph 7 to article 44 circular No. 79/2009/TT-BTC on 20/4/2009 of the Ministry of finance guidelines on customs procedures; check, customs supervision; the export tax, import tax and tax administration for export and import goods.
Article 2. The list of goods duty free sales restrictions: 1. The list of goods restricted duty-free sales for travel in the tax-free zone gate economic zone consists of:-the type of cigarettes.
2. The sales tax exemption for items that belong to the category of goods duty free sales restrictions mentioned above was made specifically as follows: a) Not sold to people under 18.
b) for people aged 18 and up, tax free sale according to norms must not exceed 500,000 Dong Vietnam/1 person/1 month.
Article 3. The responsibility of the provincial people's Committee, the city where the gate economic zones: the people's committees of provinces and cities where the gate economic zones have the responsibility: 1. On the basis of the reference regulation on business sales tax attached to decision No 24/2009/QD-TTg dated 17/02/2009 by Prime and guidance in circular No. 120/2009/TT-BTC dated 16/6/2009 of the Ministry of finance, the people's Committee, the city where the building gate economic zone and issued regulations to buy-sales tax at tax-free economic zones in border areas, catering for the management and prevent the advantage of preferential policies to smuggling , tax evasion, illegal business. Regulation should ensure some content and principles are the following: a) clearly define the object's tourist visitors enjoy duty free purchase policy.
b) Buy-sales tax exemption and the right audience (every tourist visitors only purchase tax free under 12 's buyers, do not use someone else's ID to buy, don't buy-sales tax free in the form of authorisation), the right level of regulation.
c) done right directory and content sales tax exemption limit under proper guidance in article 2 to this circular.
2. Build and coordinate the Organization of the force functions implement the preventive measures and handle infringement for acts unlawful business, taking advantage of the policy to smuggling, tax evasion; The direction of local authorities (management economics, police, border guard, market management, tax, customs, financial) enhance coordination to implement measures to control, check against the acts of smuggling, trade fraud in gate economic zones.
Article 4. The responsibility of the Customs authorities, tax authorities: 1. Customs in border gate economic zone is responsible for: a) perform the task of surveillance, inspection of goods, means of transport, the prevention of smuggling, illegal transport of goods across the border.
b) implementation of the law on taxation, customs, import export goods as prescribed.
c) held the customs stations fit the geographical characteristics, the condition of each gate economic zones to implement the tasks assigned.
d) six-month and annual reporting of duty-free sales situation for visitors to send the Finance Ministry to keep track. The case of the item is sold tax free have abnormal fluctuations (in number of importing, buying, selling to bring into domestic) shall promptly report to take measures for proper disposal.
DD) enhance coordination with the relevant authorities to prevent, handle the item vi of cheating, advantage of the policy to illegal business.
2. Responsibility of tax authorities: a) implement testing procedures before tax refund for goods and services brought into the tax-free border gate economic zone in accordance with circular No. 137/2009/TT-BTC dated 31/7/2009 and circular No 60/2007/TT-BTC dated 14/6/2007 of the Ministry of finance.
b) in coordination with the customs at the border gate economic zone table in the monitoring and reporting of duty-free sales situation in the tax-free Department of the border gate economic zones; In collaboration with the relevant authorities to prevent, handle the fraud, using policy to illegal business.
Article 5. The responsibility of the business enterprise tax free sales in the tax-free Department of the border gate economic zones: 1. Make the sales tax as prescribed by law and regulation to buy duty free sales by-people Committee released.
2. actual situation base and local conditions, business sales tax free to deploy computer systems networking with customs authorities to reform the administrative procedure and served on the management of tax free sales activities according to regulations 3. Monthly sales reports submitted to the customs check, track, serves the management.
Article 6. Effective: 1. This circular takes effect 45 days after enforcement, since the date of signing.
2. Annuls point 1.5 paragraph 1 section II circular No. 162/2007/TT-BTC on December 31, 2007 and no. 8153/BTC-PC on 14/7/2008 of the Ministry of finance.
3. in the implementation process if there are obstacles, suggest the individual organization concerned to promptly reflect on the Finance Ministry to modify, complement accordingly./.