Circular No. 137/2009/TT-BTC dated July 3, 2009, of the Ministry of Finance guiding a number of articles of the Prime Minister’s Decision No. 33/2009/QD-TTg of March 2, 2009, which promulgates financial mechanisms and policies applicable to border-gate economic zones

THE MINISTRY OF FINANCE

Circular No. 137/2009/TT-BTC of July 3, 2009, guiding a number of articles of the Prime Minister’s Decision No. 33/2009/QD-TTg of March 2, 2009, which promulgates financial mechanisms and policies applicable to border-gate economic zones

Pursuant to the Government’s Decree No. 29/2008/ND-CP of March 14, 2008, on industrial parks, export-processing zones and economic zones;

Pursuant to the Prime Minister’s Decision No. 33/2009/QD-TTg of March 2, 2009, promulgating financial mechanisms and policies applicable to border-gate economic zones;

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 a number of articles of the Prime Minister’s Decision No. 33/2009/QD-TTg of March 2, 2009, promulgating financial mechanisms and policies applicable to border-gate economic zones (below referred to as Decision No. 33/2009/QD-TTg), as follows:

Article 1. List of goods subject to inspection prior to value-added tax refund

1. The List of goods subject to inspection prior to value-added tax refund applicable to goods and services brought from other functional sub-zones within border-gate economic zones and goods and services brought from inland Vietnam into non-tariff sub-zones within border-gate economic zones which are eligible for the value-added tax rate of 0% is provided in Appendix I to this Circular.

2. People’s Committees of provinces having border-gate economic zones and non-tariff sub-zones within border-gate economic zones (below collectively referred to as border-gate economic zones) governed by Decision No. 33/2009/QD-TTg shall:

a/ Direct and manage the refund of, and refund, value-added tax for goods items on the List mentioned in Clause 1 of this Article in accordance with the tax law.

b/ Submit to the Ministry of Finance written proposals on amendments and supplements to the List of goods brought from the inland into border-gate economic zones which are subject to inspection prior to value-added tax refund as stated in Clause 1 of this Article to suit practical conditions in border-gate economic zones.

Article 2. Collection of charges and fees

1. Management boards of border-gate economic zones which are authorized to collect charges and fees for certain jobs and services shall collect, remit, manage and use the collected charges and fees under competent agencies’ regulations applicable to those charges and fees.

2. For jobs and services for which management boards of border-gate economic zones are authorized to collect charges and fees on the List of charges and fees attached to the Government’s Decree No. 24/2006/ND-CP of March 6, 2006, amending and supplementing a number of articles of the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, which details the Ordinance on Charges and Fees, but for which there are no guiding documents or existing guiding documents are inappropriate to practical conditions in border-gate economic zones, the management boards shall formulate schemes to collect charges and fees (covering charge and fee rates and management and use of collected charges and fees under the Finance Ministry’s Circular No. 63/2002/TT-BTC of July 24, 2002, guiding regulations on charges and fees, and Circular No. 45/2006/TT-BTC of May 25, 2006, amending and supplementing Circular No. 63/2002/TT-BTC of July 24, 2002) and submit them to competent agencies for consideration and promulgation.

Article 3. Collection of charges for using socio-technical infrastructure facilities, infrastructure facilities and other service and public-utility works within border-gate economic zones

1. Charges for using socio-technical infrastructure facilities, infrastructure facilities and other service and public-utility works within border-gate economic zones constitute a revenue to cover expenses for renovating, maintaining, preserving service conditions of, or regenerating these facilities and works.

2. Investors that have investment production and business projects in border-gate economic zones and use socio-technical infrastructure facilities, infrastructure facilities or other service and public-utility works within border-gate economic zones shall pay charges for using these facilities and works.

3. The rates of charges for using socio-technical infrastructure facilities, infrastructure facilities and other service and public-utility works within border-gate economic zones shall be calculated in percentage of any of the following indicators:

a/ Total export turnover;

b/ Total production and service turnover;

c/ Total sum of money earned from sub-leasing land with infrastructure.

4. The rates of charges for using socio-technical infrastructure facilities, infrastructure facilities and other service and public-utility works within border-gate economic zones specified in Clause 3 of this Article shall be decided by:

a/ Enterprises investing in and commercially operating socio-technical infrastructure facilities within border-gate economic zones;

b/ Management boards of border-gate economic zones, for common socio-technical infrastructure facilities within border-gate economic zones not invested by socio-technical infrastructure enterprises.

5. Enterprises commercially operating socio-technical infrastructure within border-gate economic zones may collect charges for using infrastructure, infrastructure facilities and other service and public-utility works invested by themselves to cover expenses for renovating, maintaining, preserving service conditions of, or regenerating these facilities and works. Management boards of border-gate economic zones shall collect charges for using common socio-technical infrastructure facilities within border-gate economic zones (not invested by socio-technical infrastructure enterprises) to cover expenses for renovating, maintaining, and preserving services conditions of, these socio-technical infrastructure facilities.

6. Charge collectors may manage and use the whole collected charge amounts to cover expenses under the guidance in Clause 5 of this Article and shall fulfill the tax obligation in accordance with law. When collecting charges, socio-technical infrastructure enterprises and management boards of border-gate economic zones shall issue receipts to charge payers; make separate accounting of, and manage and use the whole collected charge amounts in accordance with law. Charge receipts are valid documents for accounting charges as production and business expense and for charge payers to have value-added tax credited upon determining their tax obligation in accordance with law.

Article 4. Effect

1. This Circular takes effect 45 days from the date of its signing.

2. Financial policies not mentioned in this Circular comply with current guiding documents in relevant domains (see Appendix II - List of documents guiding policies on taxes, charges, fees, land rent and land use levy for the implementation of Decision No. 33/2009/QD-TTg).

3. Any problems arising in the course of implementation should be promptly reported to the Ministry of Finance for appropriate amendment and supplementation.

For the Minister of Finance
Deputy Minister
DO HOANG ANH TUAN

Appendix I

List of goods subject to inspection prior to value-added tax refund
applicable to goods and services brought from other functional sub-zones within border-gate economic zones and goods and services brought from inland Vietnam into non-tariff sub-zones within border-gate economic zones which are eligible for the value-added tax rate of 0%

(To the Finance Ministry’s Circular No. 137/2009/TT-BTC of July 3, 2009)

Appendix II

List of documents guiding policies on taxes, charges, fees, land rent and land use levy for the implementation of Decision No. 33/2009/QD-TTg

(To the Finance Ministry’s Circular No. 137/2009/TT-BTC of July 3, 2009)

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