CIRCULAR guide financial regime and customs procedures applied in the Economic Zone Southeast of Nghe An, Nghe An province pursuant to the law on State budget;
Pursuant to the law, Ordinance on taxes, charges and fees;
Pursuant to decision No. 85/2007/QD-TTg dated 11/6/2007 by the Prime Minister on the establishment and promulgation of regulations on Economic Zone Southeast of Nghe An;
After the opinion of the people's Committee of Nghe An province in no. 7551/PPC-TM on November 16, 2006, the Ministry of Finance shall guide financial regime and customs procedures applied in the southeastern economic zone An as follows: i. GENERAL PROVISIONS 1. The scope of application of the financial regime and customs procedures specified in this circular (hereinafter referred to as the financial mode) to be applied in the economic zone Southeast of Nghe An, Nghe An province (hereafter abbreviated as EZS Southeast).
Financial regulation mode in this circular apply only to business activities are conducted on the area South of Nghe An EZS. Case of organizations, individual business operations EZS on both Southern Nghe An and in inland Vietnam, they must own the accounting operations EZS South of Nghe An to do base the fiscal regime is applied. The separate accounting made under the provisions of the law on the accounting field. The separate accounting income, revenues and costs to determine the corporate income tax made under the provisions of the law on enterprise income tax (accounting as the basis of business registration and tax declaration income enterprise) enterprises, foreign-invested and foreign parties involved in business cooperation contracts have been licensing of investment; business establishments in the country have been granted investment preference certificates in EZS Southeast Technology Antigua before decision No 85/2007/QD-TTg dated 11/6/2007 of the Prime (hereinafter referred to as the decision No 85/2007/QD-TTg) in effect that has not enjoyed enough incentives shall be entitled to the preferential policies in accordance with the provisions of this circular for longer duration again, the case of the project to have a higher preference level preference level of the provisions of this circular shall continue to perform license investment incentives for the remainder of the project.
2. the applicable object object applied to this circular are investors in the economic sectors of activity according to the provisions of the investment law, business law, cooperative Law, individual business households and independent practitioners, organizations and individuals doing business under the provisions of the law in Vietnam.
3. Interpret the wording in this circular, the terms below are interpreted as follows: a) is the geographic areas are separated by the fence hard with other functional areas of the southeastern EZS Nghệ as specified in the article 7, article 8 of decision No 85/2007/QD-TTg dated to. b) Vietnam domestic : include the functional areas in the southeastern EZS Nghe An and the rest of the territory of Vietnam (minus the tax-free provisions in clause 1, article 5 export taxes, import tax in 2005, in clause 2, article 1, Decree No. 149/2005/ND-CP on 08/12/2005, below referred to as the tax-free zone to another).
c) Customs control Port: tax-free has 2 ports: Port customs control the customs controls at the borders between the port of tax-free with the sea, referred to as A port; Customs control at the port between the port of tax-free with the hinterland, referred to as the Gate B. d.) the list of goods originating from the tax-free goods by category: is management EZS Southern Nghe An (Management Committee) issued under each period (referred to as category goods made in tax-free Zones) includes the production of goods , recycling, machining, assembling at the tax-free does not use raw materials, imported components from abroad.
4. conditions applied financial and customs regime relating to tax-free zones and The financial mechanism defined for tax-free Zones in EZS Southern Nghe applies only when guaranteed tax-free Zones at the same time the following conditions:-Have secured hard barrier segregating operated tax-free with the other functional areas in EZS East South Of Nghe An;
-In the tax-free with no settlement, no residence populations often or staying (including foreigners);
-Have the customs authority to perform the functions of customs duties as defined in the Customs Act for goods and vehicles into and out of tax-free Zones.
5. A number of General provisions on customs procedures 5.1 tax-free Zone organizations, individuals active in the tax-free export abroad and imported from abroad all the goods and services that the law does not prohibit Vietnam. Policy on exports, imports made in accordance with the Prime Minister on the management of the export and import of goods and the writing direction of Industry, professional manager.
5.2 six month, tax-free Zone enterprises are responsible for sending the Customs and EZS management Southern Nghe An province report export goods, imported in the period and report import-inventory. Customs Agency checked to test determines the taxes payable and send the tax office where there indigenous business headquarters brought in tax-free Zones in case of need.
5.3 the baggage, goods export, import, transit; means of transport, entry, transit in tax-free Zones in kind would then apply the customs regulations for that type.
5.4 the goods for export, import, transit; means of transport, entry, transit through the tax-free only to go through and do the customs procedures at the port A and port B as defined in the text of the Guide on customs procedures, auditing, customs supervision.
6. principles of investment incentives for investment projects in EZS South East An enjoy the maximum incentives for investment projects in geographical socio-economic conditions particularly difficult under the provisions of the law on investment, corporate income tax, value added tax and other incentives under international treaties the agreement, which Vietnam signed or joined.
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. Tax policies for EZS Southern Nghe 1.1. 1.1.1 business income tax investment projects of organizations and individuals in the country and abroad to form new business production in EZS South East An enjoy the level of corporate income tax of 10% for 15 years, since the project began operations; corporate income tax exemption in 10 years, since the taxable income; 50% reduction of the payable tax for 10 years.
1.1.2 The investment projects of the organizations and individuals in the country and abroad in EZS Southern Nghe An in the field of high technology meets the provisions in clause 2 article 5 of Decree 99/2003/ND-CP dated 28 August 2003 from the Government about issuing high-tech zones regulations; Investment projects of the organizations and individuals in the country and abroad in EZS Southern Nghe An has a large scale and has important implications for the development of the sector, field or social-economic development of the area after being approved by the Prime Minister; Investment projects of building and infrastructure business tax-free enjoy corporate income tax of 10% for the duration of the project.
1.1.3 business and production base construction of new production lines, expansion, technological innovation, improve the ecological environment, raise production capacity made under the provisions of the current law.
1.1.4 taxable income for active transfer of land use right or land rent right to file income taxes under Decree No. 24/2007/ND-CP dated 14/2/2007 of the Government detailing the corporate income tax and the writing guide.
1.1.5 in the course of the operation, after the settlement with the tax agency that suffered losses, the business was moved to the years following losses to except on taxable income, at the same time inform the tax authorities know in writing at the same time filed corporate income tax return each year. The time switch holes no more than 5 years.
1.1.6 to make the income tax incentives to enterprises, organizations and individuals who have investment projects in EZS Southern Nghe must submit a copy of the business registration certificate (for domestic enterprises), the investment license (for companies with foreign capital investment) to the tax authorities where the business tax declaration.
1.1.7 responsible business registered with the tax authorities where the business tax declaration about the duration of the exemption and reduction of corporate income tax referred to in 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. Income tax on high income earners 1.2.1. Workers (including Vietnam and foreigners) working in EZS Southern Nghe An 50% reduction of the payable income tax for high income earners (hereinafter referred to as personal income tax).
1.2.2. The Declaration and payment of tax, personal income tax follow the writing guide of the current law on personal income tax. When declaring a temporary personal income tax, the agency pays income deducted 50% of personal income tax payable in the month of laborers working in EZS Southeast Nghệ. 1.2.3. Private case workers in Vietnam, foreigners working in EZS Southern Nghe An under 1 year (12 months), the number of personal income tax was reduced to working time in EZS Southern Nghe determined as follows: a. for Vietnam:
Every month, to pay temporary income deducted 50% of personal income tax payable, tax year, the tax of the tax and for the whole year is reduced by the year according to the following formula: number of personal income tax was reduced during the year = (number of personal income tax payable for the year) x (taxable income during the time worked in EZS Southern Nghe An)/( Total taxable income in the tax year) x 50% in that time, the number of personal income tax payable for the year is determined on the basis of taxable income during the time worked in EZS Southern Nghe An and taxable income during the time worked in other places besides the EZS Southern Nghe. b. for foreigners :-If the object is non-resident, the tax is determined as follows: the number of personal income tax payable = taxable gross income multiplied by (x) 25% multiplied by (x) 50%.
-If the object resides, the Agency paid monthly temporary income deducted 50% of personal income tax payable, tax year, the tax out of the whole year and the tax is reduced. The number of personal income tax was reduced during the year is calculated according to the formula mentioned in point 1.2.3. a on this.
c. reducing personal income tax mentioned in this circular does not apply to occasional income.
1.3. export Tax, import tax, export goods 1.3.1 import in the following cases not subject to export tax, import tax:-goods from the tax-free export abroad; Foreign goods imported into tax-free and use only in tax-free Zones;
-Goods from the tax-free move to or sold to other tax-free zones and vice versa.
-The case of goods not subject to other export tax under the provisions of the current law is put into tax-free Zones.
1.3.2 the goods subject to export tax of domestic origin put into tax-free zone in Vietnam to export tax and export procedures under the current rules.
1.3.3 the goods from the tax-free imported into Vietnam from the domestic import tax to be paid under the provisions of the following:-the goods originating from a foreign import tax under current rules.
-The goods are produced, recycling, machining, assembling at the tax-free applied tariff preferential import tariffs CEPT if eligible under current rules.
-The goods belonging to the category of origin put into tax-free Area inland is not filed tariffs.
-Goods manufacturing, processing, recycling, assembled at the tax-free in EZS Southern Nghe An have used raw materials, components and accessories imported directly from overseas (excluding goods imported from Vietnam have used domestic raw materials, component parts imported from overseas), when imported into Vietnam's Interior only to pay the import tax for the fuel , imported components 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.
Business, personal business and production base in the tax-free has the duty to register with the customs of the category of goods imported as raw materials for the production of imported goods and domestic norms on raw materials, components and accessories used for the production of imported goods before import into line with domestic requirements of the Customs authorities. 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 hinterland then follow common rules in circular No. 59/2007/TT-BTC dated 14/6/2007 of the Ministry of finance direction export tax law enforcement leads, import tax, the tax administration for export and import goods.
1.3.4 The production investment project in the South of Nghe An EZS organizations and individuals in the country and abroad are exempt from import duty for raw materials, materials, components and products that are not produced in the country in 12 years, since production started.
Procedures, tax records, Declaration and import tax for this case to be made under the provisions of the law on the export tax, import tax; Decree No. 149/2005/ND-CP on 08/12/2005 and the writing guide to this Decree.
1.3.5 organizations and individuals in local and foreign manufacturing operations, business in tax-free import production materials, supplies and goods from abroad but not handled and the product also has commercial value are sold on domestic Vietnam upon completion of customs procedures and to file tariffs under current rules.
1.4. special consumption tax 1.4.1 goods, services subject to special consumption tax are produced, consumed in the tax-free Zones or are imported from foreign countries into the tax-free and vice versa are not subject to special consumption tax. Private cars under 24 seats made of special consumption tax under the current common rules.
1.4.2 the goods or services subject to special consumption tax from Vietnam domestic exports into Africa tariff are not subject to special consumption tax. Private cars under 24 seats made of special consumption tax under the current common rules.
1.4.3 the goods or services subject to special consumption tax from the tax-free move to or sold to other tax-free zones and vice versa are not subject to special consumption tax.
1.4.4 the goods subject to special consumption tax from the tax-free import into Vietnam domestic taxed consumption particularly for imports under current rules.
1.5. value added Tax enterprises EZS Southern Nghe used the invoice value according to the current rules, perform registration, Declaration, the value added tax for implementation of value added tax under the provisions of this circular. For these cases the goods do not have to pay tax, the value added in the value added tax invoice, value-added tax line be crossed (x). 1.5.1 as follows: the specific goods or services produced and consumed within the tax-free and import from abroad into the tax-free and vice versa are not subject to value added tax.
1.5.2 the goods or services from the tax-free move to or sold to the export processing zones and vice versa are not subject to value added tax.
1.5.3 the goods, service from Vietnam domestic export into tax-free enjoy value-added tax is 0%.
1.5.4 goods, services from the tax-free imported into Vietnam from the domestic value-added taxes for imported goods with the tax rate according to the current rules. Specifically, the business in tax-free when sold to businesses, organizations and individuals in Vietnam billed without value added tax, the tax and value added tax slash. Businesses, organizations, individuals in the hinterland (or tax-free Zone enterprises in EZS Southern Nghe An in the case of goods brought into the Interior for sale) only have to pay tax value-added for imported goods under the customs declaration procedure imports into the domestic market.
1.6. About the prices, fees and charges and other taxes: 1.6.1 land rental, land lease price for the land has built the technical infrastructure, the money using the works of infrastructure engineering, construction services and public utilities in the Southeast by the Security Technology EZS business infrastructure determined after agreement with the Management Board LY EZS Southern Nghe. 1.6.2 EZS management Southern Nghe An are collecting revenues on the use of the infrastructure works, public facilities in EZS Southern Nghe An in accordance with the current legislation to the cost for maintenance work, maintenance, infrastructure protection and management costs according to be approved by the authority. The collection, on charges of using the infrastructure works, public facilities in EZS Southern Nghe made under the provisions of the current law.
1.6.3 the taxes, fees and charges are made according to the current regulations in the laws and ordinances of tax, fees, investment law and other legal documents guiding the implementation.
2. Customs procedures for goods out into the tax-free 2.1. For goods imported from abroad into the tax-free import 2.1.1 into tax-free through the port A:-organizations, individual business responsible for import customs declaration, customs filing in accordance with the current rules for each type of import goods as defined in paragraph 5 Section I of this circular.
-The customs ports A make solving the procedures required under the current rules for each type of goods.
2.1.2 imported into tax-free through the Gate B: follow the current regulations on imported goods moved the gate.
2.2. for the goods imported from abroad to Vietnam through A portal on the domestic and export domestic goods from abroad through the port A: follow the current rules.
2.3. for domestic goods from export to the tax-free
2.3.1 case organizations, individual business within the territory of registration procedures at the Customs Area customs tax-free is responsible for customs declarations, customs filing prescribed for each type of export. The case of internal goods transport between businesses with branches in and outside Africa, the tariff is replaced by purchase contract document repository. Tax-free Zone Customs is responsible to fulfill the export procedures for the Organization, the individual production inland as prescribed for each type of export.
2.3.2 case held, personal business and production within the territory the export declaration registration at the local customs Bureau: customs procedures follow the current regulations for exports moved the gate. Tax-free Zone customs duties of customs gate for manufacturing export goods transfer gate, except for the actual confirmation (confirmation of food production follow the current regulations).
2.4. for the goods from the tax-free export abroad 2.4.1 Through Gate B: follow the current regulations for exports moved the gate.
2.4.2 Via A Portal: implementation of registration procedures at the Customs port a. customs tax-free Zones make customs procedures under the current rules for export.
2.5. for the goods from the Inland brought in tax-free 2.5.1 for the goods belonging to the category of goods tax-free Zone origin are free of customs procedures but must declare the number of goods in the customs declaration with the Customs and subject to the supervision of the Customs authorities. The case had been put on foreign goods tax-free Zone to continue to import into the hinterland of the same category of goods is located in the zone origin goods tax-free by EZS Southern Nghe An reported, but no business clearing customs , then the Customs Zone tax-free identification request proofs of origin of the shipment; breaking and processing the import procedures for shipment as prescribed by law; at the same time, inform the Management Board of the southeastern EZS Nghệ An to take measures to manage or exclude from the index origin goods tax-free Zones.
2.5.2 for other goods must make full customs procedures, in particular as follows:-organizations, individual business in tax-free (the seller) has the responsibility to provide personal, organization of business within the territory (the buyer) full of vouchers, invoices and other documents prescribed by the Customs to customs declaration domestic business the view, the filing of customs as prescribed for each type of import customs at tax-free Zones.
-Customs tax-free Zone is responsible for customs procedures for goods imported by the domestic business in accordance with the regulations.
2.6. for goods processing customs procedures for goods that the Organization, individuals produce business in tax-free Zones for processing foreign traders or individual organizations hire business in domestic work and vice versa is done according to the current rules.
2.7. the temporary export goods re-entering; temporary import-re-export; transfer; transit and shipping goods for export, import, transit, transportation, immigration, transit and means of transport, goods transport into the tax-free just be going through the portal to have customs checkpoints. Customs procedures for temporary export goods re-entering; temporary import-re-export; transfer; transit and transport in Africa tariff made under current rules.
2.8. In addition to the instructions in this circular, the enterprise must perform the obligations stipulated in the customs law, export taxes, import duties and other guidance documents about customs.
3. the bonus mode for people in mobilizing domestic and foreign investment of 3.1. Based on the ability to budget and effectively call capital, Chairman of the people's Committee of Nghe An province decided to reward organizations and individuals have known which official development assistance, the projects of foreign direct investment and domestic investment projects in EZS Southern Nghe An (not including capital investment from the State budget) after the opinion and agreement of the Ministry of Finance according to the principle of reward levels for this form of non-refundable capital call is higher than other forms of capital calls. Reward payments made after the project goes into operation, has a circulation of products on the market and investors had to contribute at least 50% of the capital commitment.
3.2. The funds used to reward for organizations, individuals have a known return on investment (not including capital from State budget sources) to invest in the economic and social structures in EZS Southern Nghe An are taken from the source bonus of local budget and accounting on your bonus.
4. Preferential 4.1 infrastructure development. Investment support from the State budget to infrastructure construction 4.1.1 the scope of the investment object, from the State budget (GOVERNMENT EXCESSIVE)-State budgets to support investment in the construction of infrastructure works, social engineering and works of public utility services and the important public service for EZS Southern Nghe An by the target program is announced position estimation is the approval authority. GOVERNMENT EXCESSIVE just to support construction for the public infrastructure works of the whole South-Eastern EZS Nghệ An, not including infrastructure dedicated to each of the functional areas in the South of Nghe An, EZS except supporting investment in building the wastewater treatment works, the waste substance of functional areas and support compensation , the clearance in functional areas and resettlement for the family recovered ground.
-Investment support from GOVERNMENT EXCESSIVE to build infrastructure in EZS Southern Nghe An be done in accordance with suitable planning project was approved by the authority.
-Management of the southeastern EZS Nghệ An is the focal plan of the local private equity balance construction from GOVERNMENT EXCESSIVE resources to build infrastructure in EZS Southern Nghe An; is the investor directly managing the project to build the infrastructure to be built by the GOVERNMENT EXCESSIVE capital investment within the EZS Southern Nghe An as a rule on the management of the current construction of the State.
4.1.2 GOVERNMENT EXCESSIVE investment support to build infrastructure-each year, the investment project base infrastructure, socio-economics has been the approval authority level, the progress of the project, the central budget had additional goals for Nghe An province budget to invest in the construction of infrastructure of EZS Southern Nghe An in accordance of the law on the State budget.
-The central budget support is budget goals for Nghe An province to invest in the construction of economic infrastructure, social services and works of public utility of EZS Southern Nghe An were clearly in GOVERNMENT EXCESSIVE estimation given in Nghe An province. Along with the source of the central budget support Nghe An province, annual budgeting disposition investment, local economic infrastructure, social services and works of public utility of EZS Southern Nghe An province as defined in point 4.1.1 this clause.
4.1.3 the revenues arising on the area to be filed to the State budget. The hierarchy of revenues between the central budget and local budget according to the provisions of the current law.
4.1.4 the management, use of capital due to the State budget to support investments to build infrastructure in EZS Southeast Nghe: capital budget to support investments to build infrastructure in EZS Southern Nghe An, used according to the regulations on the management of basic construction investment The law on the State budget, and the current text. The estimation is done according to the provisions of the law on the State budget.
4.2. Using the foundation soil to create infrastructure development capital management is the clue was given the annual plan targets and direct management of investment projects using capital from the Land Fund in EZS Southern Nghe An; hold a tender to select units have enough financial capacity, experience and prestige to the progress of the projects of infrastructure invested by venture capital from the Land Fund in EZS Southeast An established portfolio of management projects of infrastructure construction is used to create the land fund capital and land area are used to create the project capital sent the Department of finance, Department of planning and investment in General under the provisions of the law on the State budget to the people's Committee of Nghe An province in the people's Council to decide according to the authority.
Land use planning base is local, the ability to collect money using the land, land lease auction, proceeds from land use, land rental, not through auctions and the need for compensatory spending, support for people who have recovered ground and demand investment in infrastructure works in the investment object from the State budget according to the provisions the law, the people's Committee of Nghe An province to direct the general financial bodies the task of collecting, estimating the annual budget process of the people's Council decided at the same level.
Based budgeting in the people's Council to decide the people's Affairs Committee, financial institutions in collaboration with the relevant unit implementation of incomes and expenses from the amount of land rent, land use and settlement on the State budget according to the prescribed regimes.
The case of the Organization, the individual funding advance to make compensation, support people have recovered to land investment in infrastructure works in the investment object of State budget, then make money auctions of land use, the land, the land use revenues , land rental to reimburse the Organization, individuals must make a full accounting of incomes and expenses in the State budget according to the provisions of the current law.
The use of the Land Fund created which builds infrastructure, EZS Southern Nghe An follow the Decree 181/2004/ND-CP on 29/10/2004 by the Government on the implementation of the Land Law, Decree No. 17/2006/ND-CP on January 27, 2006 by the Government on amendments and supplements to some articles of the Decree guiding the implementation of the law of the land , Decision No. 216/2005/QD-TTg dated 31/8/2005 by the Prime Minister on the regulation of land use rights auction to collect land use land or land rental and other related provisions of the current law.
4.3. infrastructure investment from ODA and other sources of capital for infrastructure works, social engineering works of public utility services needed by EZS Southern Nghe An and the other technical assistance priority put on the category called ODA and used other forms of raising capital as defined in article 21 of regulation EZS Southern Nghe An attached to decision No 85/2007/QD-TTg. 5. The fiscal regime applied to management EZS Southern Nghe 5.1. The Management Board is the local budget estimation. Cost of management activities by the local budget guarantee and from the other source of revenue under the current rules. All revenues as defined by the Board of management are made payable to the State budget according to the regulations.
5.2. The Management Board is allowed to collect the fees, the fees corresponding to the tasks of the State management agency authorized under the regulations. When is the competent State bodies authorized to carry out the task, the Management Board is responsible for the notification and registration with the tax authority where the Headquarters Management Committee to do the procedure on filing the number of fees earned by performing the tasks to be delegated.
III. IMPLEMENTATION 1. Nghe An provincial people's Committee has the responsibility to ensure the implementation of the conditions specified in paragraph 4, section I to tax-free Zones are applied to financial regulation mode in this circular. The case is not yet sufficiently specified conditions shall not apply.
2. The General Department of Customs has responsibilities:-plans the Organization of customs functions, duties of customs at the tax-free Zone.
-Instructions, check the implementation process, customs procedures for goods out, into the tax-free.
3. The Customs Bureau, the province has the responsibility to:-organize the work against smuggling, trade fraud, prevent the illegal import of goods from the tax-free into Vietnam domestic and in other regions in the area of customs activities.
-In cooperation with the Management Board EZS Southern Nghe An and related agencies (taxation, public security, border) to perform against smuggling, trade fraud, prevent unauthorized goods imports from tax-free Zones in the Interior of Vietnam.
-Check, monitoring 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; the Organization of customs stations according to the regulations, consistent with the geographic features tax-free Zone to perform tasks assigned.
4. Taxation of Nghe An province has the responsibility to guide the enterprise made the point 1.1.6, paragraph 1.1, section II, of this circular and the other content on taxes.
5. This circular have 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./.