THE PRIME MINISTER
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No. 93/2009QD-TTg
SOCIALIST REPUBLIC OF VIETNAM
Independence- Freedom- Happiness
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Hanoi, July 10, 2009
DECISION
Amending and supplementing Clause 4, Article 21 of the Prime Minister’s Decision No. 33/2009/QD-TTg dated March 2, 2009, promulgating financial mechanisms and policies applicable to border-gate economic zones
Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to the Government’s Decree No. 29/2008/ND-CP dated March 14, 2008, on industrial parks, export-processing zones and economic zones;
At the proposal of the Minister of Finance,
DECIDES:
Article 1.
To amend and supplement Clause 4, Article 21 of the Prime Minister’s Decision No. 33/2009/QD-TTg dated March 2, 2009, promulgating financial mechanisms and policies applicable to border-gate economic zones, as follow:
"4. Policies on sale of duty-free goods to tourists in non-tariff sub-zones of border-gate economic zones:
a/ Tax incentives for tourists in non-tariff sub-zones of border-gate economic zones under the Prime Minister’s decisions promulgating the Regulations on operation of border-gate economic zones continue up to the end of 2012. From January 1, 2013, the Regulation on duty-free goods trading promulgated together with the Prime Minister’s Decision No. 24/2009/QD-TTg dated 17, 2009, will apply.
b/ The Ministry of Finance shall assume the prime responsibility for, and coordinate with concerned ministries and provincial-level People’s Committees in, studying and elaborating mechanisms and policies to promote production development, trading and tourism and measures to prevent and combat smuggling and trading fraud in border-gate economic zones.
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