CIRCULAR additional amendments to circular No. 08/2004/TT-BTC on 26/01/2005 guide financial regime applicable to industrial and commercial Areas in the MOC Bai border gate economic zones, Tay Ninh province pursuant to the law on State budget; Laws and ordinances of tax, charges and fees;
Pursuant to decision No. 144/2004/QD-TTg dated August 12, 2004 of the Prime Minister about the addition of a number of preferential policies for the MOC Bai border gate economic zones, Tay Ninh province;
Make the direction of the Prime Minister at the announcement no. 174/TB-VPCP on Sep. 16, 2005; No. 277/VPCP-KTTH on 14/01/2005 of the Government Office, Ministry of finance guide to modify some additional content in circular No. 08/2004/TT-BTC dated January 26, 2005 of the Ministry of finance as follows: 1. In point 2, part II, item A on special consumption tax, the first paragraph is modified supplemented as follows: "goods or services subject to special consumption tax are produced, consumed in the KTM-CN is not subject to special consumption tax, include: goods and services subject to special consumption tax on supply, production and consumption in the KTM-CN; from overseas enter the KTM-CN. Private cars under 24 seats from domestic production on KTM-CN, from overseas enter the KTM-CN made a special consumption tax under the current General Regulations ".
2. In section C of the specific provisions for passengers back KTM-CN, the first paragraph is modified and supplemented as follows: "-and foreign tourists when on KTM-CN be allowed to buy goods bearing on domestic and import tax exemption, tax value and special consumption tax (if any) if the total value of the goods does not exceed 500,000 VND/person/day. The case of the value of goods purchased exceeding the above regulation, the exceeding part is subject to the terms of the current law with respect to imported goods as imported goods.
Tourists there buy goods at KTM-CN offers to do the domestic customs declaration procedures at customs checkpoints MOC Bai border gate or customs control stations in the KTM-CN.
MOC Bai KTCK management specific guidelines the standards to identify objects through the TM-CN as tourists after the exchange for Tay Ninh province ".
3. This circular have effect after 15 days from the date The report. MOC Bai KTCK management, tax authorities, customs authorities and other relevant agencies in the Zone TM-CN should enhance coordination to perform the provisions of circular No. 08/2004/TT-BTC and this circular, simultaneously, make sure the test measures, aims to control against the smuggling behavior , commercial fraud in the TM-CN MOC Bai. In the process of implementation if having problems suggest reflection on the Ministry of finance to study the resolution./.