THE MINISTRY OF FINANCE
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No. 149/2010/TT-BTC
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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Hanoi, September 27, 2010
 
 
CIRCULAR
GUIDING VALUE ADDED TAX AND CUSTOMS ADMINISTRATION APPLICABLE TO GOODS AND SERVICES SOLD IN ISOLATED AREAS
 
THE MINISTRY OF FINANCE
 
Pursuant to June 29, 2001 Law No. 29/2001/ QH11 on Customs, and June 14. 2005 Law No. 42/2005/QH 11 Amending and Supplementing a Number of Articles of the Customs Law;
Pursuant to November 29, 2006 Law No. 78/ 2006/QH11 on Tax Administration;
Pursuant to the Government's Decree No. 154/2005/ND-CP of December 15, 2005, detailing a number of articles of the Customs Law regarding customs procedures, inspection and supervision;
Pursuant to the Government's Decree No. 85/ 2007/ND-CP of May 25, 2007, detailing a number of articles of the Tax Administration Law;
Pursuant to the Government's Decree No. 123/2008/ND-CP of December 2, 2008, detailing and guiding a number of articles of the Value-Added Tax Law;
Pursuant to the Prime Minister's Decision No. 24/2009/QD-TTg of February 17. 2009, promulgating the Regulation on trading in duty free goods;
Pursuant to the Government's Decree No. 118/2008/ND-CP of November 27. 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
The Ministry of Finance guides value-added tax and customs administration applicable to goods and services sold in isolated areas as follows:
Article 1. Scope of regulation

This Circular guides value-added tax and customs administration applicable to goods and services produced in Vietnam and goods for which import procedures have been completed and which are permitted for circulation in accordance with Vietnamese laws (below referred to as duty-paid imports) sold in isolated areas in international airports and seaports, road or railway border gates (below referred to as isolated areas) to passengers on exit or in transit.

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