Circular No. 45/2008/tt-Btc: Guide The Financial Regime And Customs Procedures Applicable To International Border Gate Economic Zone In Hung Ha Tinh Province

Original Language Title: Thông tư 45/2008/TT-BTC: Hướng dẫn chế độ tài chính và thủ tục hải quan áp dụng đối với Khu kinh tế cửa khẩu quốc tế Cầu Treo tỉnh Hà Tĩnh

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CIRCULAR 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 international border gate economic zone in Hung Ha Tinh Province;
After the reunification with the people's Committee of Ha Tinh Province in no. 401/PPC-TM on 28/2/2008;
The Ministry of Finance shall guide the fiscal regime applicable in international border gate economic zone in Hung Ha Tinh Province are as follows: i. GENERAL PROVISIONS 1. Scope: financial regime and customs guidance in this circular is applicable within the area of international border gate economic zone in Hung Ha Tinh Province (hereinafter referred to as the international suspension bridge KTCK), have defined geographic boundaries specifically in article 2 , The regulations of the international suspension bridge KTCK Ha Tinh Province issued decision No. 162/2007/QD-TTg dated 19/10/2007 of Prime (hereinafter referred to as the decision No 162/2007/QD-TTg).
2. the applicable object: the object to apply the preferential financial policy guidance in this circular is the personal organizer, Vietnam and overseas manufacturing operations, business at the international suspension bridge KTCK, including: a. The domestic investors in the economic sectors of activity according to the provisions of the law on State enterprises , Business law, cooperative Law; individual business households and independent practitioners.
b. The organization, foreign individuals including business for foreign investment; foreign investors participation in business cooperation contracts; Vietnam people settled abroad operating under the investment law and the foreign investors doing business investment law No.
Only the manufacturing operations, business was conducted on the new suspension bridge international KTCK Area enjoy the incentives stipulated in the regulations of the international suspension bridge KTCK attached to decision No 162/2007/QD-TTg and guidance in this circular. The case of organizations, individual business activities both in the international suspension bridge and KTCK Area within the territory of Vietnam must own accounting business activities on the international suspension bridge KTCK Zones as bases determine preferential regimes.
The project encourages investment was granted the investment license, certificate of investment incentives have preferential tax rates higher incentives provided for in decision No 162/2007/QD-TTg dated if eligible, then continues to follow preferential rates recorded in the investment license , investment incentive certificates for the remaining duration of the project; in the case of investment licenses, certificates of investment incentive rules for tax incentive levels lower then enjoy preferential rates under the provisions of decision No 162/2007/QD-TTg dated for the remaining time.
3. Explanation of terms: in this circular, the international KTCK suspension bridge is a type of tax-free zones in accordance with the law on the export tax, import tax, have geographic boundaries are defined in article 2 of regulations of the international suspension bridge KTCK attached to decision No 162/2007/QD-TTg. The phrase "inland Vietnam" is a part of the free water South outside the international suspension bridge and KTCK in addition to other tax-free zones.
4. conditions applied financial mode with the international suspension bridge: KTCK Zone international Hung KTCK applied the preferential regime of financial regulation in this circular while ensuring at the same time the following conditions:-Have fences or natural barriers hard ensure the isolation in international KTCK activity suspension bridge with Vietnam and domestic water-Combined the Lao People's Democratic Republic.
-Have the Customs and other relevant agencies to monitor, check the people, goods and vehicles, visit the international suspension bridge KTCK.
5. export and import activity at the international suspension bridge KTCK and some general provisions on Customs Zone international Hung: KTCK-exchange of goods and services between the international suspension bridge KTCK and Vietnam are considered domestic relationships, import and export are subject to the export administration regulations imports of goods and services of the law of Vietnam.
-Organizations, individual business operations in the international suspension bridge KTCK was exported, imported goods, except for goods in the list of goods banned for export, the import prohibition under the provisions of the law of Vietnam.
The export and import of goods in the list of goods for export, import, goods trade restrictions made under the provisions of the law of Vietnam.
-Ha Tinh Province customs Bureau arranged the customs at the international suspension bridge KTCK, including checkpoints and customs procedures, to monitor and make customs procedures for goods out, into the international suspension bridge KTCK. Checkpoints and customs procedures of this Team under the direct management of the Bureau of Customs International suspension bridge.
-Export, import, transit; vehicles exit and entry, transit, visit the international suspension bridge KTCK in kind shall apply to existing customs procedures for that type and subject to customs supervision.
-Monthly (the latest is May 15 of the next month) for the Organization of individual commercial business, plain or 6 months (the latest is dated 15/1 or 15/7 annually) for organizations, individuals remaining in business international KTCK suspension bridge is responsible for sending the customs report materials , raw materials, export, import, and export reports in a period-enter-exist. The customs are responsible for checking, the report of the business; check inventory (if needed). Cases detected breach of regulations in the field of taxation, customs, then processed according to the provisions of the law.
-In the area of operation of the Customs Zone international Hung KTCK, customs agency chaired and coordinated with relevant agencies to perform fight, prevention of smuggling, illegal transport of goods across the border and out, into the international suspension bridge KTCK under the provisions of the customs law.
6. principles of investment incentives: organizations and individuals to invest in the international suspension bridge KTCK Zone enjoying preferential treatment applicable to investment projects in geographical socio-economic conditions particularly difficult according to the legal provisions on investment, tax legislation and the incentives under the international treaties to which Vietnam is a member.
The case of the legal text has defined the different incentive levels about the same problem then apply preferential rates provided for in the text of higher legal force.
The case of the legal texts provisions on the same issue by the same agency that issued that have different rules shall apply the provisions of the text to be issued after.
II. SPECIFIC PROVISIONS 1. Some tax policy applicable to international suspension bridge KTCK Zone: 1.1. Enterprise income tax-investment projects into the international suspension bridge KTCK applies a tariff of corporate income tax of 10% in the 15 years since the project began operations, the corporate income tax exemption during 4 years since taxable income; 50% reduction of corporate income tax payable in the next 9 years.
-For investment projects to build new production lines, expansion, technological innovation, improve the ecological environment, enhance the production capacity are exempt from corporate income tax for the income increase due to investments yield a maximum of 4 years and a 50% reduction of the payable tax maximum is 7 years.
-Organizations, individual business, producing goods and services; businesses have foreign capital and foreign parties involved in business cooperation contracts operate in the international suspension bridge, KTCK after settlement with the tax authorities of that loss shall be transmitted to the following year to minus on taxable income, at the same time inform the tax authorities know in writing at the same time file a corporate income tax. Time was moving the hole no more than 5 years.
-For earnings from transfer of land use right or land rent right associated with infrastructures, assets attached to land to pay income tax under the provisions of the current law (not on incentives).
-The Organization, individuals have the duty to register with the tax authorities where the tax declaration of long duration, reducing corporate income tax regulations at this point. The preferential enterprise income tax and switch holes on here only apply to the production and business establishments have done right, full of financial-accounting regimes and tax registered according Declaration.
1.2. export Tax, import tax a. goods and services from foreign countries put into the international suspension bridge KTCK and use only in the international suspension bridge KTCK was exempt from import tax. Private cars under 24 seats not because business is business and production base in the international suspension bridge KTCK imported into KTCK international suspension bridge made of import tax under the provisions of the law. Goods and services from Vietnam domestic take on KTCK international suspension bridge Area is free of tax.
b. goods or services from the international suspension bridge KTCK enter Vietnam: domestic-goods originating from abroad must pay import tax under current rules.
-Goods manufacturing, processing, recycling, assembled at the international suspension bridge KTCK if part of the value of goods made in ASEAN accounted for from 30% or more, is confirmed by the certificate of origin of goods to ASEAN-Model D and eligible according to the rules then applicable tax rate preferential import tariffs CEPT when entering into Vietnam's interior.
-The goods from the zone international Hung KTCK imported into Vietnam if domestic origin produced in Laos are reduced tariffs under the current provisions of the law of Vietnam and the Treaty signed between the two Governments.

-The goods belonging to the category of goods originating international KTCK Zone purely due to the suspension bridge of Ha Tinh Province people's Committee (Ha Tinh Province people's Committee) issued under each period not to submit the import duty when imported into Vietnam, including: domestic agricultural products due to the production, processing and settlement in the area of international KTCK suspension bridge; manufacturing goods, processing, recycling, assembled at the international suspension bridge KTCK if not using raw materials, supplies, components and semi-finished products imported from foreign countries.
Manufacturing goods, processing, recycling, assembled at the international suspension bridge KTCK have used raw materials, materials, components and products (hereinafter referred to as raw materials, components) from abroad, when imported into Vietnam's interior is free of import duty under the provisions of the laws and guidelines of the relevant Ministries in the 5 years since the Organization personal, business and production base in the international suspension bridge KTCK started production, unless otherwise specified by law. When tax exemption expiry under the provisions above, the goods produced, recycling, machining, assembling in the international suspension bridge KTCK have used raw materials, component parts from foreign countries (not including the goods imported from Vietnam have used domestic raw materials, component parts imported from overseas) , 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.
The base to determine the import duties to be paid for the raw materials, import components from abroad constitutes in the imported goods on domestic Vietnam is: Tax Rates made under the guidance of the Ministry of Finance on determining customs value of goods export and import; The number of imported goods into the Interior of Vietnam; The import tax for each type of raw material, components and accessories. Tax rates and tax rates applicable at the time of open declarations imported into the hinterland.
Organizations, individual business establishments at the international suspension bridge KTCK has the duty to register with the customs of the catalog imported goods used as raw materials, components and manufacturing of domestic and imported into the level of raw materials, component parts from abroad used to produce imported goods before import into line with domestic requirements of the Customs Agency. The case does not meet the requirements of the Customs on the registration category imported goods used as raw material for the production of imported goods and domestic norms on raw materials, components and accessories used for the production of imported goods prior to import into the domestic implementation of tax as specified in circular No. 59/2007/TT-BTC dated 14/6/2007 of the Member Law Enforcement Guide main export Tax, import tax, the tax administration for export and import goods.
1.3. special consumption tax-the goods or services subject to special consumption tax are production, consumption in KTCK international suspension bridge Area is not special consumption tax, include: goods and services subject to special consumption tax was producing, supplying and consumption in KTCK international suspension bridge; foreign goods from entering into the international suspension bridge KTCK. Private cars under 24 seats from overseas enter into international KTCK suspension bridge made of special consumption tax under current rules.
-The goods or services subject to special consumption tax from the international suspension bridge KTCK exports abroad is not subject to special consumption tax.
-The goods or services subject to special consumption tax from the international suspension bridge KTCK enter Vietnam's Interior must submit the special consumption tax for imports under current rules.
– The goods subject to special consumption tax if the borrowed lines, transit through the international Area KTCK gate suspension bridge on the basis of bilateral, multilateral agreements concluded or to be Prime allows is not subject to special consumption tax.
1.4. value added Tax organizations, individual business establishments at the international suspension bridge KTCK used invoice value (VALUE ADDED) according to current rules, perform registration, Declaration, filing of VAT for VAT filing cases under the guidance of this circular. For the case of goods not filed VAT, VAT invoicing, VAT lines are crossed (x). Specifically the following:-goods, services imported from abroad into KTCK suspension bridge International is not subject to VAT. Private cars under 24 seats not because business is business and production base in the international suspension bridge KTCK imported into KTCK international suspension bridge made the submission of VAT in accordance with the law.
-Goods and services from the international suspension bridge KTCK exports abroad is not subject to VAT. Goods and services from Vietnam domestic production into the international suspension bridge KTCK enjoy VAT is 0%.
-Goods and services from the international suspension bridge taken on KTCK inland bear VAT for imports under current rules.
-Goods and services circulating within the international suspension bridge KTCK Zones not subject to VAT.
-VAT reimbursement conditions comply with the provisions of the current law of VAT refund.
1.5. personal income tax-workers (including Vietnam and foreigners) work and have income received at the international suspension bridge KTCK is subject to personal income tax under the provisions of the law be reduced 50% tax.
-Disclosure, tax, personal income tax made under the provisions of the law on personal income tax and the law on tax administration.
1.6. for tourist Zone international Hung KTCK-domestic and foreign tourists is not regularly to the international suspension bridge KTCK was allowed to buy goods brought into domestic and import tax exemption 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, people have enough to pay the goods import tax for the exceeded the norms prescribed by the law.
Tourists there buy goods at the international suspension bridge taken into KTCK inland must do customs in the customs in the KTCK international suspension bridge. The actual situation based on the number of shoppers, management capabilities of enterprises, customs Bureau International Gate suspension bridge in collaboration with management and sales business in the international suspension bridge KTCK held tax for the exceeded quantities exemption accordingly.
-Ha Tinh Province people's Committee issued the regulation on the determination of the object's tourists and reported in writing to the tax authorities, the Customs Local Area Management direct international KTCK suspension bridge. When no rules about identifying the object as tourists of the international suspension bridge KTCK then not made preferential tax policies for tourists at the international suspension bridge KTCK.
Regulations on the identification of the object is the tourists need to have the following content: + regulated subjects are tourists enjoying the tax exemption policy (ensure it is true that tourists according to the Division of the travel company, travelers had to stay in the case of other travel and does not include residents who reside in the KTCK international suspension bridge).
+ Control of weekly purchase tax free in a certain time period of each traveler, ensuring each month not more than once;
+ The responsibility of organizations and individuals trading in the international suspension bridge in the KTCK must have measures to sell the right audience, on the sales invoice stating the number of the identity card or passport number of the client; sales book name, address, number of the identity card or passport of the customers to save and presented to the Customs authorities upon request;
+ Management processes the purchase tax free of tourists.
-Entry into Vietnam through the gate with a passport by the competent State agencies of Vietnam or oversea level enjoy duty free shopping policy at the duty free shop according to the current rules about baggage limit the exit and entry and gifts, gift tax exemption for imports. The case had purchased the goods imported duty free under the policy applied for tourist Zone international Hung to KTCK excluding values in the norms prescribed for passengers entry by Passport.
1.7 for residents who reside in the international suspension bridge KTCK Ha Tinh Province people's Committee rules on the management of the purchase tax free for residents who reside in the international suspension bridge KTCK, which regulates the number of weekly shopping tax free in a certain time period of each residency residents the Organization's responsibility, personal trading in the international suspension bridge KTCK (selling the right audience, the right standards, books and reports) and other necessary content in order to prevent the use of preferential policies to smuggling, tax evasion.
2. Customs procedures at the international suspension bridge KTCK: 2.1. For goods imported from foreign countries into the international suspension bridge KTCK: organizations, personal trading in the international suspension bridge KTCK make customs declaration and submission of customs as prescribed for each type of import and is subject to the supervision of the customs in the KTCK international suspension bridge;
2.2. For goods from abroad into the hinterland through the international border gate suspension bridge: follow customs regulations.
2.3. For goods or services from the Inland brought into the international suspension bridge KTCK, customs procedures are as follows:-organizations, individual business making domestic production customs procedures at the Customs Bureau in the hinterland or the Bureau of customs Zone international Hung KTCK as prescribed for each type of export;
-Organizations, individual business at the international suspension bridge KTCK do customs procedures at checkpoints or make customs Team in the international suspension bridge KTCK as prescribed for each type of import.

-The case of the internal freight between businesses and branches in and outside the international suspension bridge KTCK then replace the proof of purchase contracts from output.
2.4. For goods from the international suspension bridge KTCK exported abroad: organizations, personal trading in the international suspension bridge KTCK do customs in accordance with the current rules for each type of export Customs Bureau at the international gate suspension bridge.
2.5. for exported domestic goods from abroad through the international border gate suspension bridge: customs procedures done at the Bureau of Customs International suspension bridge. In the case of customs procedures at the local customs Bureau, the transport of goods to international gate suspension bridge follow the provisions for goods exports moved the gate.
2.6. For goods from the international suspension bridge taken on KTCK internal: customs procedures performed at the checkpoints, the customs procedures in the KTCK. Organization, production and business individuals at the international suspension bridge KTCK (the seller) and organization, individual domestic production business (the buyer) is responsible for:-customs procedures as prescribed for each type of import-export. The case of the internal freight between businesses and branches in and outside the international suspension bridge KTCK or direct business carrying on sale then the inland customs records in the economic contract is replaced by document repository.
-Organizations, individual business in international KTCK suspension bridge must pay more for the customs security copy of the Declaration of goods imported from foreign countries into the international suspension bridge KTCK if the goods brought into the Interior of foreign origin. Copies are stamped copies of business and enterprise to incur liability on that copy.
-Organizations, individual business at the international suspension bridge KTCK (the seller) has the responsibility for the Customs Bureau International Gate suspension bridge category goods used as raw materials, components and manufacturing of domestic and imported into a raw material the quota, import components from abroad used to produce the imported goods if the goods produced , processing, recycling, assembled at the international suspension bridge KTCK have used raw materials, imported components from abroad.
Customs is responsible for opening the window track for each individual organization of business in the international suspension bridge to KTCK statistics and examined, collated with the votes of the output of goods and services.
2.7. Export, import, and export-import re, temporary import-re-export; transfer; transit; means of transport, entry, transit through the international suspension bridge only KTCK pass customs control and customs procedures at the checkpoints, the customs procedures in the international suspension bridge KTCK. Domestic transport goes through the international suspension bridge KTCK subjected to the supervision of the Customs Zone international Hung KTCK.
2.8. In addition to the provisions of this circular, the parties concerned must perform other obligations provided for in the Customs Legislation; Export taxes, import taxes and regulation in the legal texts concerned.
3. mode of land delivery charge of land use and land rent in the international suspension bridge: KTCK 3.1 Organization, individuals use land in the international suspension bridge KTCK was used to invest in the construction of infrastructure, production, business and have the rights, the obligation corresponding to the assigned land forms land rent, in accordance with the law of the land.
3.2 apply a land rental for individual organizations and land rental business, irrespective of the organizations, individuals or organizations, foreign individuals. The land and the free follow current legislation and according to the provisions in clause 1 article 24 active regulation of the international suspension bridge KTCK, Ha Tinh Province attached to decision No 162/2007/QD-TTg. For cases handed back land, lease land without through land use rights auction or bidding for land use projects Management, the international suspension bridge KTCK decided to collect level land use, land lease, the exemption level, reducing the amount of land use, land lease according to each project fits the frame of land prices by the Ha Tinh people's Committee issued under the regulations of the Government.
4. investment credit: mode of enterprises in the economic sectors have produced investment projects, business at the international suspension bridge KTCK was considered for credit loans of State incentives under the Government's current regulations on credit investments grow.
5. pricing policies, tax and other fees: 5.1 authorized for management of international KTCK suspension bridge is allowed to collect the types of fees related to the granting, renewal of business registration certificates, the investment license, a license to establish a representative office, branch of traders and domestic and foreign enterprises , Preferential investment certificates, permits, certificates of origin of goods; the fee for people and vehicles crossing the international border gate suspension bridge and the other fees corresponding to the tasks of the State management agency mandated under current regulations.
Management international KTCK suspension bridge construction of the framework and the level of fees made at the international suspension bridge KTCK the review authority, issued under the provisions of the law. When is the competent State bodies authorized to carry out the task, management international KTCK suspension bridge is responsible for the notification and registration with the tax authority where the management based on the collection of fees, the fees due to the implementation of its mandate.
5.2 the price using the works of infrastructure, public utilities and public services for the international suspension bridge as KTCK Area roads, infrastructure systems, electric lighting, electricity, water, communication by business enterprises in infrastructure deals with objects using after the reunification with the management of the international suspension bridge KTCK.
5.3 the taxes, fees and charges are made according to the current provisions in the tax law, Ordinance on fees and charges and other legal texts.
6. the preferential development of the infrastructure of the international suspension bridge KTCK Zone: zone international Hung KTCK enjoy preferential policies to develop the infrastructure for international KTCK suspension bridge Area. The investment in building infrastructure, socio-economic international KTCK's suspension bridge not be breaking planning and defensive national defense mission assurance in border areas. Specific preferential policies as follows: 6.1. Investment support from the State budget to build the infrastructure: the State budget (hereinafter referred to as GOVERNMENT EXCESSIVE) supports investment construction works technical infrastructure works, social services and public utilities serving the Area for important international KTCK suspension bridge according to the objective to be approved by the authority. GOVERNMENT EXCESSIVE just to support planning, construction investment for the infrastructure works of the whole international KTCK suspension bridge, the construction of infrastructure in industrial-commercial-industrial Zone, at the international suspension bridge KTCK, including works outside the international suspension bridge KTCK but serve direct international KTCK suspension bridge , not including the infrastructure dedicated to each of the functional areas within the international suspension bridge KTCK as urban, residential, eco-tourism, the commercial service.
Every year, the investment project base infrastructure, socio-economic level has been approved by the authority, the progress of the project, management of international KTCK suspension bridge in cooperation with the Department of planning and investment, the Finance Department reported Ha Tinh Province people's Committee, the Ministry of planning and investment , The Finance Ministry and relevant agencies to the competent authority under the provisions of the law on the budget for additional capital dispositions aimed from the central budget to local budgets. In addition, based on the ability of the local budget of Ha Tinh Province people's Committee, the Ha Tinh provincial capital construction layout of infrastructure of the international suspension bridge KTCK from local budget according to the provisions of the law on the State budget.
6.2. Using the Land Fund to create infrastructure development capital: a history of land use, land lease obtained when the land leased in the KTCK international suspension bridge was used to invest in infrastructure development Zone international Hung KTCK.
The delivery of the land, for the land is made under the provisions of the law of the land.
6.3. Financed by bonds and which official development assistance (ODA) and other capital sources for investment in development of the infrastructure of the international suspension bridge KTCK Zones: PMU international suspension bridge KTCK the Ha Tinh Province people's Committee issued approach works to build large-scale projects , an important role for the development of the international suspension bridge KTCK. The release of the bond works done under Decree No. 142/2003/ND-CP dated 20/11/2003 by the Government on the regulations issued Government bonds, Government-guaranteed bonds, local government bonds and other mobilization forms prescribed by law.
The works of infrastructure of socio-economy, works and public utilities services required of the international suspension bridge KTCK and the other technical help with the international suspension bridge KTCK was put on the list of projects calling for ODA. The use of ODA to comply with current regulations.
7. financial regime applicable to the management of the international suspension bridge KTCK Zones: PMU KTCK international suspension bridge is the estimation of the level I of the budget. The estimating, Executive and operational expenses and settlement of capital construction made under the current rules on the State budget and on investment construction.
III. IMPLEMENTATION 1. This circular has the effect after 15 days from the date The report. All obstacles in the process of implementing the proposal reflects on the Finance Ministry to study, additional instructions.

2. Ha Tinh Province people's Committee is responsible for the layout of the basic construction investment capital to build the infrastructure of the international suspension bridge KTCK Area; standard procedures and the number of cars being bought by organizations, individuals with business production facility at the international suspension bridge KTCK.
3. Management International KTCK suspension bridge is responsible for ensuring the implementation of the conditions specified in paragraph 4, section I to KTCK Zone international Hung applied financial regulation mode in this circular.
4. In addition to the tasks according to the provisions of the customs law, the General Directorate of customs based on the Guide to customs procedures in this circular directs the Bureau of customs of Ha Tinh Province in implementing the following tasks:-Organization of the work of fighting against smuggling, trade fraud, prevent the illegal import of goods from the international suspension bridge into KTCK inland and in the other regions in the area of customs activities.
-Coordinate with the management of the international suspension bridge KTCK and the relevant authorities (taxation, public security, border) to perform against smuggling, trade fraud, prevent unauthorized imports of goods from the international suspension bridge on KTCK.
5. Customs Bureau International Gate suspension bridge made the task of monitoring, inspection of goods, means of transport, the prevention of smuggling, illegal transport of goods across the border; implementation of tax legislation for goods export and import; organize the checkpoints and customs made according to the regulations, consistent with the geographic features of the international suspension bridge KTCK Area to perform tasks assigned.
6. after 10 years of implementation of this circular, Ha Tinh Province people's Committee directed management international KTCK suspension bridge hosted, in cooperation with the Ministry of finance to conduct summative evaluation, the application of a number of preferential policies in finance at the international suspension bridge KTCK./.
 

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