The DECISION of the PRIME MINISTER issued the regulation of commercial-Economic Area in particular Lao Bao, Quang Tri province, the PRIME Government Organization Law base on December 25, 2001;
The base agreement of economic cooperation, culture, science and technology between the Government of the Socialist Republic of Vietnam and the Government of the Lao People's Democratic Republic for the period 1996-2000 and the following years;
Considering the recommendation of the Minister of Commerce, Chairman of the people's Committee of Quang Tri province, the decision: article 1. Attached to this decision the Economic Zone regulation-special trade Lao Bảo, Quảng Trị province. 2. This decision takes effect 15 days from the date The quote and replace decision No. 219/1998/QD-TTg dated 12 November 1998, decision No. 8/2002/QD-TTg dated November 1, 2002 by the Prime Minister issued a regulation to encourage regional economic development and Lao Bao trade Quang Tri province. 3. The Secretary of the Ministry: trade, defense, planning and investment, finance, transportation, construction, police and heads of ministries, ministerial agencies, heads of government agencies, the Chairman of people's Committee of Quang Tri province is responsible for the implementation of this decision.
REGULATION of commercial-Economic Area in particular Lao Bao (issued decision No. 11/2005/QD-TTg dated January 12, 2005 by the Prime Minister) chapter I GENERAL PROVISIONS article 1. Scope this regulation regulates the export and import of goods and services; entry, exit, residence, travel; the preferential policies on investment, construction, taxation and other related issues at the special trade-economic Security Workers, hereinafter referred to as the EZS-Lao Bao.
Article 2. The object to apply these rules are applicable to: 1. organizations, individual business operations EZS-at Lao Bao;
2. Individual residences, commuting in EZS-Lao Bao.
Article 3. Geographic boundaries EZS-EZS-Lao Bao Lao Bao is the geographical boundary of the areas identified in the territory and the sovereignty of countries but there are economic-commercial space, including Lao Bao town, the town of Khe Sanh and the communes: Long Tan, Tan, Tan, Tan, Tan Synthetic-Chemical-oriented district recommended. Article 4. The goal established EZS-EZS-Lao Bao Lao Bao was established to: 1. Enhance economic relations, trade between the Socialist Republic of Vietnam and the people's Democratic Republic of Laos with the neighbouring countries;
2. Harness the economic benefits through regional cooperation mechanisms to promote socio-economic development of the central region, contributing to the development and integration of the international economy of the country;
3. Apply a pilot of the new economic management mechanism when no conditions are carried out on nationwide;
4. create an attractive environment to attract foreign investment; maximum exploitation of available advantage; development of production and the type of services; boost exports, expand the market;
5. Job creation, promote training and improve the quality of human resources;
6. Build the mountain municipalities, create dynamic economic region, contributing strongly to the economic restructuring of the province. 5. Incentive policy, protection of the Government of the Socialist Republic of Vietnam to encourage and protect rights, legal interests of domestic and foreign investors to invest, business in EZS-Lao Bao in the areas of: investment in infrastructure development and the municipality; industrial development; trade in goods, services and other business activities in accordance with the provisions of the law of Vietnam and the international treaties to which Vietnam has signed or joined.
Article 6. The rights of the individual, organization, business investment in EZS-Lao Bao held, personal investing, trading in EZS-Lao Bao, in addition to enjoying the rights under the provisions of the law of Vietnam and the international treaties to which Vietnam has signed or joined, also be entitled to the following rights : 1. The incentives under the provisions of this regulation;
2. Use of infrastructure works, public utilities and public services serve the EZS-Lao Bao as roads, infrastructure systems, electric lighting, electric supply, water supply, communication by price deals with the infrastructure business.
3. The transfer of land use right and property affixed to the land in the land lease, the leased land in accordance with the law, in accordance with the land use purpose of the project was to be invested. In case of change of the purpose of the project's initial investment, the transfer of land use right and property affixed to the land only after being approved by the competent authority.
4. Collateral value of land use right and property affixed to the land in the land lease, leased land at credit institutions in Vietnam and internationally operating in Vietnam according to the current rules of the law of Vietnam.
Article 7. Development capital EZS-Lao Bao 1. EZS-Lao Bao is developed by the funding primarily the following: a) Which support the State budget has targeted in annual budget estimates to support the construction of the works, critical infrastructure for the operation of the EZS-Lao Bao;
b) investment credit Capital Development of the State;
c) Capital of businesses and residents in the country through direct investment projects, the release form bonds works or objects that wish to use a partial advance infrastructure capital and credit form of co-financing;
d) Foreign Capital, including foreign direct investment, including the application of forms of investment-construction business-transfer (BOT), build-transfer (BT), build-transfer-business (BTO); the capital of the credit institution; the capital of the Organization, foreign individuals.
2. The infrastructure works and social engineering of EZS-Lao Bao was put on the list of projects calling for which official development assistance (ODA).
Chapter II EXPORT-import goods, Services 8. Exchange of goods and services between EZS-Lao Bao and the domestic market 1. Exchange of goods and services between EZS-Lao Bao and the domestic market is export-import relations;
2. At the gate between the EZS-Lao Bao with indigenous customs organizations make the screening, monitoring the goods according to the current law.
Article 9. Customs procedures in EZS-Lao Bao 1. Prohibited goods prohibited imports, exports, goods requires ensuring security from foreign countries put in EZS-Lao Bao and from EZS-Lao Bao taken abroad through the middle gate EZS-Lao Bao Lao with subject to the supervision of the Customs authorities;
2. Goods, means of transport, luggage and inland from the Forex brought in EZS-Lao Bao and from EZS-Lao Bao border gate through domestic inserted between EZS-Lao Bao with inland must fulfill the customs procedures and subject to the checking, monitoring of the Customs according to the current rules of the law of Vietnam for export goods import;
3. Agricultural products produced by the population in EZS-Lao Bao and the goods are manufactured, processed in EZS-Lao Bao, if not using imported materials and components from abroad, when imported into Vietnam's interior is free of customs procedures;
4. The Ministry of finance, in cooperation with the people's Committee of Quang Tri province in the specific guide on customs procedures in EZS-Lao Bao, ensuring clear customs, convenience, meet the requirements of production and investment business of EZS-Lao Bao.
Article 10. Export and import in EZS-Lao Bao
1. organizations, individual business operations EZS-at Lao Bao are export, import of the goods, except for goods in the list of goods banned for export, the import prohibition under the provisions of the law of Vietnam;
2. The export and import of goods in the categories export, Vietnam's import but not export prohibition list, import of Lao and international must get permission of the Prime Minister;
3. The export and import of goods in the list of export goods, the import conditions, limited goods business was done under the guidance of the Ministry of Commerce.
Article 11. Machining, to temporarily enter the re-export, transfer, transit, transportation in EZS-Lao Bao 1. Goods imported temporarily, re-export, transfer, transit EZS-Lao Bao must comply with the provisions of the law applicable Vietnam about offshoring, import, export, transfer, re-export, transit and international treaties to which Vietnam has signed or joined;
2. Goods transported between EZS-Lao Bao trade economic zone with Laos and with the Laos was conducted in accordance with the relevant agreements have been signed between the Government of Vietnam and the Lao Government and according to the current rules of each country.
Article 12. Prohibited goods circulation in EZS-Lao Bao Banned circulation in EZS-Lao Bao in the commodities category: 1. Commodity export, import of Vietnam according to law;
2. Goods prohibited circulation according to the law of Vietnam.
Article 13. The goods are managed under separate provisions of goods are governed by separate rules in EZS-Lao Bao includes: 1. Gifts;
2. move the property;
3. Items of the foreign agencies, international institutions are currently operating in Vietnam and the baggage of persons enjoying diplomatic immunity.
Chapter III ENTRY, EXIT, RESIDENCE, travel article 14. The exit and entry of citizens of Laos reside in the province of Quang Tri province bordered by 1. Citizens of the people's Democratic Republic of Laos (hereinafter referred to as Lao citizens) residency in the province shares a border with the province of Quảng Trị was back and EZS-Lao Bao border ID proof or pass the border due to the competent authorities of Laos. The time limit allowed staying in EZS-Lao Bao not to exceed 7 days.
2. The case of Lao citizens belonging to an agency, is held in Quang Tri province invited to other locations in the province, the agency or organization must have written recommendations in Quang Tri province public security license. Travel license worth once neither too 05 on and not be renewed.
Article 15. Entry, exit, residence, staying in EZS-Lao Bao 1. Foreigners, who settled overseas in the Vietnam market, work, investment, business operations EZS-at Lao Bao and the family members they were granted immigration visas are worth many times within a period consistent with the duration of work, investment, business in EZS-Lao Bao in accordance with the law of Vietnam exit the entry;
2. The residence, staying in EZS-Lao Bao made under the provisions of the public security of Quang Tri province;
3. The Ministry of public security of Quang Tri province public security instructions made under the provisions of paragraph 1, paragraph 2 of this Article.
Article 16. Work out, in EZS-Lao Bao of Vietnam citizens 1. Vietnam's citizens are free, in EZS-Lao Bao border gate according to these rules.
2. in case of Vietnam citizens through EZS-Lao Bao to exit abroad shall have to comply with the law of Vietnam on exit and entry.
Article 17. The registration of motor vehicles on road in EZS-Lao Bao 1. Motor transport roadway of the Organization, personal investment, business activities are based on official registration in EZS-Lao Bao are private number plate registration of EZS-Lao Bao;
The Ministry of public security registration Guide, sea level and management of motor transport by road under this regulation;
2. in case of motor transport by road of the sea register of EZS-Lao Bao needs circulating outside EZS-Lao Bao shall be subject to the management of the police authority as for motor transport transit foreign Vietnam. All cases of car number plates bearing EZS-Lao Bao unauthorized circulation outside EZS-Lao Bao are dealt with according to law;
3. The motor vehicle registered number plate road Lao Bao, if sold on the local to comply with the current rules on importing goods of Vietnam and to submit statutory tax enough;
4. Allow motor vehicles on road has the steering to the right, into the EZS-Lao Bao to transport goods and passengers between the EZS-Lao Bao with Laos and with the neighbouring countries; the facilities of this kind in Vietnam's Interior must comply with the international agreement Vietnam signed or joined.
Chapter IV PREFERENTIAL POLICY Article 18. Incentives to invest in 1. The project on foreign direct investment and domestic investment projects in EZS-Lao Bao is approved according to the registration process for licensing investment.
2. All the projects invested in EZS-Lao Bao to be entitled to the maximum incentives to apply the special social-economic difficulties under the provisions of the law on foreign investment in Vietnam in 1996, the law on amendments and supplements to some articles of the law on foreign investment in Vietnam in 2000 and encourage domestic investment Law (Amendment), 1998 Value added Tax law, the law on special consumption tax, enterprise income tax law in 2003 and other incentives under the international treaties to which Vietnam signed or joined. The case for the same issues that the legal text regulating the different incentive levels shall apply preferential rates the highest.
3. EZS-Lao Bao are incentives to invest in infrastructure construction as for gate Economic Zones;
4. organizations and individuals have called capital from capital not belonging to the State budget to invest in the socio-economic structures in EZS-Lao Bao, is entitled to a Commission from the local budget resources under the Ministry of finance, after the project goes into operation , has a circulation of products, made in the market, outside the country.
Article 19. Local preferences and trade operations EZS-services at Lao Bao to enjoy the incentives under the policy of economic development in the mountainous regions, Islands, remote areas, ethnic minority areas under the current rules of the Government.
Article 20. Preferential corporate income tax investment projects in EZS-Lao Bao are exempt from corporate income tax in the period 4 years since taxable income; 50% reduction of corporate income tax payable in the next year's 9th and apply enterprise income tax of 10% for the next year.
Article 21. Income tax incentives to individuals who work in EZS-Lao Bao is subject to personal income tax under the provisions of the law be reduced 50% tax.
Article 22. Incentives of value added tax, special consumption tax of 1. Goods and services produced, consumed in EZS-Lao Bao and the goods, services imported from abroad in EZS-Lao Bao is not subject to value added tax;
2. Goods, domestic services from Vietnam brought in EZS-Lao Bao enjoy value-added tax is 0%; goods and services from EZS-Lao Bao put in consumption on the domestic market in Vietnam is subject to value added tax according to law;
3. Goods and services subject to special consumption tax are produced, consumed in EZS-Lao Bao and the goods or services subject to special consumption tax on imported from abroad in EZS-Lao Bao is not subject to special consumption tax;
4. Goods and services subject to special consumption tax from EZS-Lao Bao brought into Vietnam domestic taxed consumption especially by law.
Article 23. Tax incentives for export, import tax of 1. Goods originating from Vietnam domestic and imported goods from abroad into the EZS-Lao Bao are tax free export, import tax;
2. Goods producing, processing, recycling, assembled in EZS-Lao Bao when exported to a foreign tax exemption for export;
3. Goods producing, processing, recycling, assembled in EZS-Lao Bao has the use of raw materials, component parts imported from overseas when imported into Vietnam's Interior only have to pay tax for the import of raw materials, imported components constitutes the product in such goods; the case does not use raw materials, component parts imported from overseas, when imported into Vietnam's interior is not filed tariffs;
4. The goods from EZS-Lao Bao in Vietnam domestic imports, if origin produced in Laos, be reduced import duties according to the current rules of the law of Vietnam, on the basis of the text of the Treaty signed between the two Governments;
5. in addition, visitors to the water when in EZS-Lao Bao was allowed to buy imported goods tax free (aviation list of goods prohibited importation) put into the hinterland to the value of not more than 500,000 Dong Vietnam//weekly/day. If the value of the goods exceeds 500,000 Dong Vietnam then who has the goods to pay import tax section crossed under the provisions of the law of Vietnam.
Article 24. Incentives on business credit in the economic sectors of investment, production, business in EZS-Lao Bao is considering development assistance Funds for the State's credit loans according to the current regulations of the Government of Vietnam on development investment credit of the State.
Article 25. Transfer the losses in business organizations, individual manufacturing, trading goods, services, businesses, foreign-invested and foreign parties involved in business cooperation contracts operations EZS-in Lao Bao, after settlement with the tax authorities of that loss shall be transferred to the following year's losses This loss be deducted from taxable income. Time was moving the hole no more than 5 years.
Article 26. Incentives on land, housing 1. Organization, individual investment projects in EZS-Lao Bao to be free in 10 years beginning from the date of contract for leasing land and enjoy the land by 30% land rental applicable to the mountainous district of Quang Tri province since the 12th year onwards;
2. The Vietnam, Vietnam people settled abroad, foreigners residing in Vietnam and foreign investors are investing in the construction of housing for sale or rent; investment in infrastructure construction to lease or transfer land-use rights has built the infrastructure and are buying houses in EZS-Lao Bao as prescribed by law;
3. The whole of the land, the water was already planning for development investment EZS-Lao Bao are delivered once to management EZS-Lao Bao. Management EZS-Lao Bao compensation organization, ground clearance according to the provisions of the legislation to return land leased to the investors. The delivery of land, land rental for each specific project by EZS-Lao Bao decided according to the current provisions of the law and be responsible for effective use of the Land Fund, the water has to be delivered. Land rental based on the price level due to the people's Committee of Quang Tri province;
4. Before construction works in EZS-Lao Bao, enterprises, organizations must submit application for permission management EZS-Lao Bao. Management EZS-Lao Bao is responsible for response within 7 working days from the date of receipt of a valid application; the case of disapproval must clearly state the reason;
The management of construction projects in EZS-Lao Bao is made according to the regulations of the State.
Chapter V IMPLEMENTING FINANCE and accounting MODE article 27. The implementation of financial-accounting mode organizations, individual business operations EZS-Lao Bao in implementing finance and accounting mode under the current provisions of the law of Vietnam.
Article 28. The currency of the transaction, payment of the sale, payment, transfer and other trading relationships between organizations, individual business operations EZS-at Lao Bao is done in Vietnam, Lao Kip and the foreign currencies freely convertible according to regulations of the State Bank of Vietnam.
Chapter VI STATE MANAGEMENT Article 29. Management EZS-Lao Bao 1. Management EZS-Lao Bao because the Prime Minister decided to form (as suggested by the Chairman of the people's Committee of Quang Tri province and the Minister of the Interior) to perform centralized management, unified activities on the field of economic development, investments in EZS-Lao Bao;
2. The Management Board EZS-Lao Bao is the State authority has legal personality, a seal bearing the coat of arms, there are payroll, have active funding due to State budget and is the focal plan was balanced private capital construction from State budget sources;
3. The Management Board Chief EZS-Lao Bao Government appointed by the Prime Minister. The Deputy Head of the Committee by the Chairman of the people's Committee of Quang Tri province appointed;
4. The Ministry: trade, defence, public security, construction, transportation, finance, planning and investment, resources and the environment, tourism and related agencies according to the functions, duties and powers, in cooperation with the people's Committee of Quang Tri province authorization and instructions to management EZS-Lao Bao made a management mechanism , effective premises.
Article 30. The responsibility of the people's Committee of Quang Tri, Quang Tri province people's Committee has the responsibility to: 1. Directing the construction and the Prime Minister or the authority to approve the overall planning, detailed planning and development of operations EZS Charter-Lao Bao;
2. Directs the organization manage projects according to the approved plan and authorize the Management Board EZS-Lao Bao approved the investment project development and investment plan for basic construction annually in EZS-Lao Bao;
3. Hosted, in cooperation with The relevant agencies, organizations, management of operations EZS-Lao Bao;
4. The Management Board directs EZS-Lao Bao to fulfill the tasks defined in this regulation;
5. the exemption decision, reduce land rents and support costs of training workers in EZS-Lao Bao in accordance with current legislation;
6. The Steering Committee and the Direction of the district authorities in cooperation with the Management Board EZS-Lao Bao implementation measures to ensure the security, safety, social order, create favorable conditions for the operation of businesses in EZS-Lao Bao and the effective work of enforcement against smuggling trading smuggled and trafficked to other unauthorized behavior on the province's operations EZS-related-Lao Bao;
7. the written agreement with the provincial government Far-van-na-khet of Laos on the principles of coordination of management, administration, operations EZS-Lao Bao's and Black commercial district-far-vẳn on the basis of the current legislation of each country and in accordance with the special friendship between the two peoples.
Article 31. The duties and powers of the Management Board of EZS-EZS management Lao Bao Lao Bao-perform the duties and powers prescribed for management of provincial industrial park, economic management and the provisions of this regulation; has the duty and authority to: 1. Build the overall planning, detailed planning for the development, construction, operations EZS's Charter-Lao Bao to Quang Tri province people's Committee, the Prime Minister or the competent approval and implementation according to the approved plan;
2. Build the portfolio of investment projects and investment plans construction every year, the competent authority for approval and implementation.
3. Grant and revoke the certificate of business registration, licenses, license investment representative office, branch of traders and foreign travel business, investment incentive certificates, certificates of origin of goods and the other certificate as authorized by competent State agencies in EZS-Lao Bao;
4. Delivery or for investors, the land, the water to perform investment projects in accordance with the current legislation;
5. Construct the framing, fees and charges, the Agency has the jurisdiction to consider enacting to perform in EZS-Lao Bao in accordance with current legislation;
6. Clues to solve the problems arising in the process of establishment, deployment and implementation of investment projects, business and operations EZS-at Lao Bao;
7. Hosted, in cooperation with local authorities and relevant agencies in ensuring all operations EZS-Lao Bao in accordance with this Statute and the rules of operations EZS-Lao Bao;
8. Perform task management and use of the resources invested in EZS-Lao Bao, managing construction projects with investment capital from the State budget in EZS-Lao Bao as prescribed;
9. The organization, deployment, introduce, negotiate trade, investment promotion and foreign travel;
10. In collaboration with the Board of management of the black business district-sa-vẳn (Lao People's Democratic Republic) in order to ensure the operation of two commercial-economic development consistent with the agreement, the current agreement between the Government of the Socialist Republic of Vietnam and the Government of the Lao People's Democratic Republic as well as the current agreement between the province and the Far-va-na-khet.
Article 32. Coordination in governance in EZS-Lao Bao ministries, relevant agencies implement state management functionality for EZS-Lao Bao and authorize the Management Board EZS-Lao Bao perform the functions and duties in the jurisdiction with regard to the field of investment, building , planning, resource management and the environment, urban development and management, labor management, import-export and some other areas in accordance with the law and the provisions of this regulation.
For those areas not decentralized, delegated management EZS-Lao Bao, the ministries and the people's Committee of Quang Tri province to implement state management functionality for EZS-Lao Bao by organizing the subdivisions in EZS-Lao Bao to execute the task, his authority in order to facilitate the activities of investors and businesses in EZS-Lao Bao.
Chapter VII ENFORCEMENT PROVISIONS Article 33. Implementation 1. The other regulations related to the activities of the organizations, individuals in EZS-Lao Bao is not specified in this regulation to be made under the terms of the commercial law, the law of Vietnam's foreign investment Law, encourage domestic investment, business law, land Law, other legal texts and international treaties to which Vietnam signed or joined.
2. The case of the National Assembly, the Standing Committee of the National Assembly, the Government, the Prime Minister issued legal documents in which the regulation many incentives over naturally will be applicable with EZS-Lao Bao.