THE MINISTRY OF FINANCE
No. 109/2014/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
Hanoi, August 15, 2014
 
 
CIRCULAR
Guiding a number of articles of the Prime Minister’s
Decision No. 72/2013/QD-TTg of November 26, 2013, on financial mechanisms and policies applicable to border-gate economic zones 
Pursuant to the Government’s Decree No. 29/2008/ND-CP of March 14, 2008, on industrial parks, export processing zones and economic zones; and Decree No. 164/2013/ND-CP of November 12, 2013, amending and supplementing a number of articles of Decree No. 29/2008/ND-CP of March 14, 2008;
Pursuant to the Prime Minister’s Decision No. 72/2013/QD-TTg of November 26, 2013, on financial mechanisms and policies applicable to border-gate economic zones;
Pursuant to the Government’s Decree No. 215/2013/ND-CP of December 23, 2013, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
In implementation of the Prime Minister’s directing opinions in the Government Office’s Official Letter No. 5776/VPCP-KTTH of July 30, 2014, guiding the implementation of Decision No. 72/2013/QD-TTg;
At the proposal of the Director of the Tax Policy Department;
The Minister of Finance promulgates the Circular guiding a number of articles of the Prime Minister’s Decision No. 72/2013/QD-TTg of November 26, 2013, on financial mechanisms and policies applicable to border-gate economic zones (below referred to as Decision No. 72/2013/QD-TTg).
Article 1. Non-tariff areas of border-gate economic zones
Under Clause 2, Article 3 of Decision No. 72/2013/QD-TTg, special economic-commercial zones, industrial-commercial zones, free trade zones and zones under other names shall be determined to be non-tariff areas of border-gate economic zones of which goods and service-trading and exchange relations with the outside are regarded as import and export relations when fully satisfying the following conditions:
1. They are established under the Prime Minister’s decision.
2. They are geographical areas with identified boundaries.
3. They are separated from the outside by solid fence (excluding Lao Bao special economic-commercial zone in Quang Tri province and Cau Treo international border-gate economic zone in Ha Tinh province).
4. They have entrances and gates to ensure conditions for customs and other related professional agencies and have customs offices to inspect and supervise goods and vehicles entering and leaving the areas.
Article 2. Enterprise income tax incentives
Enterprise income tax incentives for enterprises operating in border-gate economic zones must comply with provisions applicable to economic zones in Enterprise Income Tax Law No. 14/2008/QH12, Law No. 32/2013/QH13 Amending and Supplementing a Number of Articles of the Enterprise Income Tax Law and guiding documents.

 

[1] Công Báo Nos 855-856 (16/9/2014)