Circular No. 75/2005/TT-BTC dated September 07, 2005 of the Ministry of Finance guiding the implementation of tax policies, tax and customs procedures for experimental expansion of operation functions of Tan Thuan export-processing zone
THE MINISTRY OF FINANCE
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
Hanoi, September 07, 2005
GUIDING THE IMPLEMENTATION OF TAX POLICIES, TAX AND CUSTOMS PROCEDURES FOR EXPERIMENTAL EXPANSION OF OPERATION FUNCTIONS OF TAN THUAN EXPORT-PROCESSING ZONE
Pursuant to the Governments Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry;
In furtherance of the Prime Ministers directions in the Governments Official Letters No. 1395/CP-CN of November 8, 2002, No. 891/CP-CN of July 4, 2003, and No. 250/CP-CN of February 24, 2004, on experimental expansion of operation functions of Tan Thuan Export-Processing Zone;
The Finance Ministry hereby guides the implementation of tax policies, tax and customs procedures for enterprises involved in experimental expansion of operation functions in Tan Thuan Export-Processing Zone as follows:
I. APPLICATION SUBJECTS
- Export-processing enterprises in Tan Thuan Export-Processing Zone (hereinafter called export-processing enterprises) involved in experimental expansion of business functions.
- Enterprises involved in the expansion of business functions of export-processing enterprises.
II. CONTENTS OF BUSINESS ACTIVITIES
1. Supplying goods to export-processing enterprises.
2. Providing international trade services, i.e. purchasing goods from a foreign country for sale in a third country.
3. Providing such services for enterprises in the export-processing zone and in foreign countries as marketing, advertising, market expansion, seeking of goods sources; warehouse construction, repair
4. Importing goods from overseas into warehouses of export-processing enterprises then bringing them inland (e.g. hiring bonded warehouses).
5. Export-processing enterprises may purchase, preserve, process, recycle or package goods for sale inland.
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