THE PRIME MINISTER OF GOVERNMENT
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No. 144/2004/QD-TTg
Hanoi, August 12, 2004
 DECISION
SUPPLEMENTING A NUMBER OF PREFERENTIAL POLICIES FOR MOC BAI BORDER-GATE ECONOMIC ZONE, TAY NINH PROVINCE
THE PRIME MINISTER
Pursuant to the December 25, 2001 Law on Organization of the Government;
At the proposals of the president of the People's Committee of Tay Ninh province in Report No.369/TT-UB of October 11, 2002 and Official Dispatches No.151/UB of May 22, 2003, No. 25/UB of July 11, 2003, No.381/UB of December 10, 2003, No. 138/UB of April 27, 2004, and No.210/UB of June 16, 2004;
At the proposals of the Minister of Planning and Investment in Reports No. 1425-BKH/QLKT of March 17, 2003, No. 2426-BKH/QLKTTW of April 22, 2004 and after consulting the concerned ministries and branches,
DECIDES:
Article 1.- The Commercial and Industrial Park within Moc Bai Border-Gate Economic Zone (hereinafter called the Commercial and Industrial Park, within 986 ha under the approved planning, for short) may apply a number of additional preferential policies prescribed in this Decision when satisfying the following conditions:
- Having solid fences to ensure the separation of operations of the Commercial and Industrial Park from the functional areas in the Border-Gate Economic Zone.
- Having no population quarters (including those for foreigners), having neither permanent residents nor temporary residents.

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- Having control stations to supervise and examine people, goods and vehicles leaving and entering the Commercial and Industrial Park.
Article 2.-
- Economic organizations operating in the Commercial and Industrial Park may export to and import from, foreign countries all kinds of goods and services not banned by Vietnamese laws.
- Goods and services imported from overseas into the Commercial and Industrial Park or exported from the Commercial and Industrial Park to foreign countries are not subject to import tax and export tax.
- Goods and services imported from overseas into the Commercial and Industrial Park are not subject to value added tax (VAT).
 

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