Circular additional amendments to circular No. 45/2008/TT-BTC dated 5/6/2008 of the Ministry of Finance shall guide financial regime and customs procedures applicable to international border gate economic zone in Hung Ha Tinh Province _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to decision No. 162/2007/QD-TTg dated 19/10/2007 by the Prime Minister on the regulation of activities of the border gate Economic Zone Ha Tinh Province Hung international;
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;
Bases direction of Prime at no. 5361/VPCP-KTTH on 06/8/2009;
Bases direction of Vice Premier in the Government Notice No. 293/TB-VPCP on 18/9/2009 by Office of Government;
After the unanimous opinions of Industry (No. 11426/BCT-EXPORT on 12/11/2009), the Ministry of Justice (No. 3980/BTP-PLQT on 13/11/2009), the Ministry of planning and investment (No. 8843/BKH-KTDV on November 17, 2009);
The Finance Ministry revised instructions, additional circular No. 45/2008/TT-BTC dated 5/6/2008 of the Ministry of Finance shall guide financial regime and customs procedures applicable to international border gate economic zone in Hung Ha Tinh Province as follows: article 1. Modify paragraph 4 section I circular No. 45/2008/TT-BTC as follows: "4. conditions applied financial regime for the international suspension bridge KTCK Zone: zone international Hung KTCK applied the preferential regime of financial regulation in this circular while ensuring at the same time the following conditions :-take measures to ensure the isolation in international KTCK activity suspension bridge with internal Vietnam and the Democratic People's Republic of Laos.
-Have the Customs and other relevant agencies to monitor, check the people, goods and vehicles, on KTCK International Zone of suspension bridge ".
Article 2. Amend the first paragraph after the supplement headline Wednesday in 1.2 section II paragraph 1 point b of circular No. 45/2008/TT-BTC as follows: "goods producing, processing, recycling, assembled at the international suspension bridge KTCK use: raw materials, materials, components and finished products for sale in the country not yet produce is imported from abroad , when imported into Vietnam from the domestic and import tax exemption within a period of 5 years from the date of start of production in accordance with the provisions of the first paragraph of clause 15 article 16 of Decree 149/2005/ND-CP on 08/12/2005 detailing the Government's enforcement of export tax, import tax and paragraph 3 article 21 decision No 162/2007/QD-TTg dated 19/10/2007 of General Government on issuing regulations of IDD border gate economic zone of suspension bridge, Ha Tinh Province. Expiry are tax-exempt under the provisions above, the goods produced, recycling, machining, assembling in the international suspension bridge KTCK have used raw materials, component parts imported from foreign countries (not including the goods imported from Vietnam have used domestic resources materials and accessories imported from abroad), when imported into Vietnam's Interior only have to pay tax for the import of raw materials, components and accessories imported from abroad constitute in such goods ".
Article 3. Additional amendments section II paragraph 1 1.6 point circular No. 45/2008/TT-BTC as follows: "1.6. For tourist zone international Hung KTCK-domestic and foreign tourists to the international suspension bridge are buying KTCK imported goods brought to the domestic tax free if the total value of the goods not exceeding 500,000 VND/person/day. The case of the value of goods purchased exceeding the above rules, who has the goods to be paid enough tax to pass under the provisions of the law.
-Tax free sales policy for visitors travel zone international Hung KTCK was done right stipulated in the circular of the Ministry of Finance shall guide the implementation of 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 financial policies for gate economic zones ".
Article 4. Effective: 1. This circular takes effect 45 days after enforcement, since the date of signing.
2. During the implementation process if there are obstacles, suggest the individual organization concerned to promptly reflect on the Finance Ministry to modify, complement accordingly./.