THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 08/2005/TT-BTC
Hanoi, January 26, 2005
 
CIRCULAR
GUIDING THE FINANCIAL REGIME APPLICABLE TO THE COMMERCIAL AND INDUSTRIAL ZONE IN MOC BAI BORDER-GATE ECONOMIC ZONE, TAY NINH PROVINCE
Pursuant the December 16, 2002 State Budget Law; the May 20, 1998 Law Amending and Supplementing a Number of Articles of the Domestic Investment Promotion Law; the November 12, 1996 Law on Foreign Investment; the June 9, 2000 Law on Foreign Investment (amended); the June 17, 2003 Laws on Enterprise Income Tax, Value Added Tax, and Special Consumption Tax; and June 29, 2001 Customs Law No. 29/2001/QH10; 
Pursuant to the Prime Minister’s Decision No. 144/2004/QD-TTg of August 12, 2004 adding a number of preferential policies for Moc Bai border-gate economic zone, Tay Ninh province,
The Finance Ministry hereby guides the financial regime applicable to the Commercial and Industrial Zone in Moc Bai border-gate economic zone, Tay Ninh province as follows:
I. GENERAL PROVISIONS
1. Scope of application:
The financial regime prescribed in this Circular applies within the Commercial and Industrial Zone in Moc Bai border-gate economic zone (hereinafter abbreviated to CIZ), established under Decision No. 1595/2002/QD-UB of September 30, 2002 of the People’s Committee of Tay Ninh province approving the detailed planning on the commercial and urban zone of Moc Bai border-gate, Tay Ninh province;
In this Circular, the phrase “Vietnam’s inland” is construed to be the rest of Moc Bai border-gate economic zone not including the CIZ and the Vietnamese territory outside Moc Bai border-gate economic zone. 
2. Subjects of application:
Subjects of application of financial preference policies provided for by this Circular are Vietnamese as well as foreign organizations and individuals conducting production and/or business activities in the CIZ within Moc Bai border-gate economic zone, including:
a/ Domestic investors of various economic sectors operating under the provisions of the Law on State Enterprises, the Enterprise Law and the Law on Cooperatives, individual business households and independent professional practitioners.
b/ Foreign organizations and individuals, including foreign-invested enterprises, foreign investors participating in business cooperation contracts, overseas Vietnamese operating under the Law on Domestic Investment Promotion (amended), the Law on Foreign Investment in Vietnam, and foreign investors doing business not under the Law on Foreign Investment in Vietnam.
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