THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No: 59/2001/TT-BTC
Hanoi, July 17, 2001
 
CIRCULAR
GUIDING THE IMPLEMENTATION OF FINANCIAL POLICIES APPLICABLE TO THE BORDER-GATE ECONOMIC ZONES
In furtherance of the Prime Minister’s Decision No.53/2001/QD-TTg of April 19, 2001 on policies toward the border-gate economic zones, the Finance Ministry hereby guides the implementation of financial policies applicable to the border-gate economic zones as follows:
Part I
SCOPE AND OBJECTS OF APPLICATION
1. Scope of application:
According to the provisions of Article 5 of the Prime Minister’s Decision No.53/2001/QD-TTg of April 19, 2001, this Circular shall govern:
- The border-gate economic zones, which had been established under separate decisions of the Prime Minister before the effective date of Decision No.53/2001/QD-TTg.
- The border-gate economic zones, which have been established under separate decisions of the Prime Minister after the effective date of Decision No.53/2001/QD-TTg.
The provisions of this Circular shall not apply to Lao Bao Trade Zone (established under the Prime Minister’s Decision No.219/1998/QD-TTg of November 12, 1998).
2. Objects of application:
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