VietnameseCircular No. 45/2008/TT-BTC dated June 5, 2008 of the Ministry of Finance guiding the financial regulations and customs procedures applicable to Cau Treo international border-gate economic zone, Ha Tinh province
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Circular No. 45/2008/TT-BTC dated June 5, 2008 of the Ministry of Finance guiding the financial regulations and customs procedures applicable to Cau Treo international border-gate economic zone, Ha Tinh province
| Issuing body: | Ministry of Finance | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Official number: | 45/2008/TT-BTC | Signer: | Do Hoang Anh Tuan |
| Type: | Circular | Expiry date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Issuing date: | 05/06/2008 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Customs , Finance - Banking |
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THE MINISTRY OF FINANCE ---------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------- |
No. 45/2008/TT-BTC | Hanoi, June 5, 2008 |
CIRCULAR
GUIDING THE FINANCIAL REGULATIONS AND CUSTOMS PROCEDURES APPLICABLE TO CAU TREO INTERNATIONAL BORDER-GATE ECONOMIC ZONE, HA TINH PROVINCE
Pursuant to the Prime Ministers Decision No. 162/2007/QD-TTg of October 19, 2007, promulgating the Operation Regulation of Cau Treo International Border-Gate Economic Zone, Ha Tinh province;
After reaching agreement with the Peoples Committee of Ha Tinh province in Official Letter No. 401/UBND-TM of February 28, 2008;
The Ministry of Finance guides the financial regulations and customs procedures applicable to Cau Treo International Border-Gate Economic Zone, Ha Tinh province, as follows:
After reaching agreement with the Peoples Committee of Ha Tinh province in Official Letter No. 401/UBND-TM of February 28, 2008;
The Ministry of Finance guides the financial regulations and customs procedures applicable to Cau Treo International Border-Gate Economic Zone, Ha Tinh province, as follows:
I. GENERAL PROVISIONS
1. Scope of application:
The financial regulations and customs procedures guided in this Circular apply to Cau Treo International Border-Gate Economic Zone, Ha Tinh province (below referred to as Cau Treo zone for short), with geographical boundaries specified in Article 2 of the Operation Regulation of Cau Treo zone promulgated together with the Prime Ministers Decision No. 162/2007/QD-TTg of October 19, 2007 (below referred to as Decision No. 162/2007/QD-TTg for short).
2. Subjects of application:
Eligible for financial incentives guided in this Circular are Vietnamese and foreign organizations and individuals that conduct production and business activities in Cau Treo zone, including:
a/ Domestic investors of various economic sectors operating under the State Enterprise Law, the Enterprise Law or the Cooperative Law; individual business households and independent practitioners.
b/ Foreign organizations and individuals, including foreign-invested enterprises; foreign investors to business cooperation contracts; overseas Vietnamese operating under the Investment Law and foreign investors doing business not under the Investment Law.
Only production and business activities which are carried out in Cau Treo zone are entitled to incentives which are specified in the Operation Regulation of Cau Treo zone, promulgated together with Decision No. 162/2007/QD-TTg and guided in this Circular. In case organizations and individuals do business both in Cau Treo zone and inland Vietnam, business activities in Cau Treo zone must be separately accounted for use as a basis for determining incentives.
For investment encouragement projects with tax incentives specified in investment licenses or investment incentive certificates being higher than those prescribed in Decision No. 162/2007/QD-TTg, if conditions permit, the incentives specified in those licenses or certificates continue to apply for the projects remaining preferential duration. If the investment licenses or investment incentive certificates specify lower tax incentives, the incentives specified in Decision No. 162/2007/QD-TTg apply for the remaining preferential duration.
3. Interpretation of terms:
In this Circular, Cau Treo zone is a kind of non-tariff area under the import tax and export tax law, with geographical boundaries identified in Article 2 of the Operation Regulation of Cau Treo zone, promulgated together with Decision No. 162/2007/QD-TTg.
The phrase inland Vietnam is used to refer to a territory of Vietnam outside Cau Treo zone and outside other non-tariff areas.
4. Conditions for application of financial regulations to Cau Treo zone:
Cau Treo zone will be entitled to financial incentives specified in this Circular if concurrently meeting the following conditions:
- Having a solid fence or a natural fence to isolate activities within the zone from those in inland Vietnam and the Lao Peoples Democratic Republic.
- Having a customs office and relevant agencies to supervise and check people, goods and means of transport entering or leaving the zone.
5. Import and export activities in, and general customs provisions applicable to, Cau Treo zone:
- Goods and service exchange relations between Cau Treo zone and inland Vietnam are regarded as import and export relations and must comply with Vietnamese law on the management of goods and service import and export.
- Organizations and individuals doing business in Cau Treo zone may import and export goods not on the list of those banned from import or export under Vietnamese law.
The import or export of goods on the list of those subject to conditional import or export or restricted from trading must comply with Vietnamese law.
- The Customs Department of Ha Tinh province shall arrange a customs office in Cau Treo zone, including a control station and a customs procedures team, to supervise, and carry out customs procedures for, goods brought into or out of Cau Treo zone. Such station and team shall be directly managed by the Customs Sub-Department of Cau Treo international border gate.
- Goods imported, exported or in transit and means of transport on entry, exit or in transit via Cau Treo zone are subject to their respective customs procedures and customs supervision.
- Monthly (no later than the 15th of the subsequent month), professional traders, or biannually (no later than January 15 or July 15 every year), other traders in Cau Treo zone, shall send to the customs office reports on the finalization of supplies, materials and goods imported and exported in the period and reports on goods warehoused, ex-warehoused and in stock. The customs office shall check and compare those reports and check goods in stock (when necessary). If detecting violations of tax or customs regulations, the customs office shall handle them according to law.
- Within its operation area, Cau Treo zones customs office shall assume the prime responsibility for, and coordinate with concerned agencies in, preventing and fighting smuggling and illegal transportation of goods across the border or into and out of Cau Treo zone according to the Customs Law.
6. Principles for investment incentives:
Investors in Cau Treo zone are entitled to incentives applicable to investment projects in geographical areas hit by extreme socio-economic difficulties under the investment and tax laws and incentives under treaties to which Vietnam is a contracting party.
In case legal documents provide different incentives for the same matter, the incentives specified in the document with higher legal effect apply.
In case legal documents promulgated by the same agency provide for the same matter differently, the document promulgated later prevails.
II. SPECIFIC PROVISIONS
1. Tax policies applicable to Cau Treo zone:
1.1. Enterprise income tax (EIT)
- Investment projects in Cau Treo zone enjoy the EIT rate of 10% for 15 years after commencing their business activities, EIT exemption for 4 years after taxable incomes are generated, and a 50% reduction of payable EIT amounts for 9 subsequent years.
- Investment projects on construction of new production chains, on expansion, technology renewal, improvement of the eco-environment or increase of production capacity enjoy EIT exemption for increased incomes from investment for up to 4 years and a 50% reduction of payable EIT amounts for 7 subsequent years.
- Goods and service producers and traders; foreign-invested enterprises and foreign parties to business cooperation contracts operating in Cau Treo zone which suffer from losses after finalizing tax with the tax office may carry forward the losses to the subsequent year for credit from their taxable incomes and, at the same time, notify in writing such to the tax offices simultaneously with submitting EIT declarations. The duration for carrying forward losses must not exceed 5 years.
- Incomes from the transfer of land use rights, rights to rent land associated with infrastructure or assets attached to land are subject to income tax under current law (not entitled to the above incentives).
- Organizations and individuals shall register with the tax office of the locality where they declare tax payment the EIT exemption or reduction duration specified at this Point. The above EIT and loss-carrying incentives apply only to production and business establishments which have properly and fully observed the financial-accounting regulations and registered tax payment as declared.
1.2. Import tax and export tax
a/ Goods and services brought from abroad into and used only in Cau Treo zone are exempt from import tax. Particularly for under-24 seat cars imported into Cau Treo zone not by enterprises having production and business establishments in Cau Treo zone, import tax must be paid according to law. Goods and services brought from inland Vietnam into Cau Treo zone are exempt from export tax.
b/ For goods and services imported from Cau Treo zone into inland Vietnam:
- Goods of foreign origin are subject to import tax under current regulations.
- For goods produced, processed, recycled or assembled in Cau Treo zone, if the value of goods of ASEAN origin accounts for 40% or more, with ASEAN certificates of origin - form D and fully meeting the conditions under current regulations, the CEPT preferential import tax rates will apply when being imported into inland Vietnam.
- Goods of Lao origin imported from Cau Treo zone into inland Vietnam enjoy import tax reduction under current Vietnamese law and treaties concluded between the two governments.
- Goods on the list of those originating from Cau Treo zone only, promulgated by the Peoples Committee of Ha Tinh province in each period, are not subject to import tax when being imported into inland Vietnam, including farm produce turned out and processed by residents in Cau Treo zone; goods produced, processed, recycled or assembled in Cau Treo zone without the use of imported materials, supplies, components or semi-finished products.
When being imported into inland Vietnam, goods produced, processed, recycled or assembled in Cau treo zone with the use of imported materials, supplies, components or semi-finished products (below collectively referred to as materials and components) are exempt from import tax for 5 years after organizations or individuals having production and business establishments in Cau Treo zone commence their production activities according to law and guidance of concerned ministries, unless otherwise provided for by law. Past the above tax exemption duration, when being imported into inland Vietnam, goods produced, processed, recycled or assembled in Cau Treo zone with the use of imported materials and components (excluding goods imported from inland Vietnam with the use of imported materials and components) are subject to import tax only for the imported materials and components constituting such goods.
Bases for determining payable import tax on imported materials and components constituting goods imported into inland Vietnam include tax calculation prices set under the Finance Ministrys guidance on customs valuation of imported and exported goods; the volume of goods imported into inland Vietnam; and the import tax rate for each kind of materials or components. Tax calculation prices and tax rates apply at the time of opening declarations on the import of goods into inland Vietnam.
Organizations and individuals having production and business establishments in Cau Treo zone shall register with the customs office a list of imported goods for use as materials or components for the production of goods to be imported into inland Vietnam as well as norms of imported materials or components to be used for the production of goods before they are imported into inland Vietnam at the customs offices requirements. If failing to meet the customs offices above requirements, those organizations and individuals shall pay tax under the provisions of the Finance Ministrys Circular No. 59/2007/TT-BTC of June 14, 2007, guiding the application of the Law on Import Tax and Export Tax and the tax administration to imported and exported goods.
1.3. Excise tax
- Excise tax-liable goods and services produced and sold in Cau Treo zone are not subject to excise tax, including excise tax -liable goods and services produced, supplied and sold in Cau Treo zone; and goods imported from abroad into Cau Treo zone. Particularly for under-24 seat cars imported from abroad into Cau Treo zone, excise tax shall be paid according to current regulations.
- Excise tax-liable goods and services exported abroad from Cau Treo zone are not subject to excise tax.
- Excise tax-liable goods and services imported from Cau Treo zone into inland Vietnam are subject to excise tax on imported goods according to current regulations.
- Excise tax-liable goods in transit via Cau Treo zones border gate under a concluded bilateral or multilateral agreement or as permitted by the Prime Minister are not subject to excise tax.
1.4. Value-added tax (VAT)
Organizations and individuals having production and business establishments in Cau Treo zone may use VAT invoices according to current regulations, and register, declare and pay VAT in cases subject to VAT payment under the guidance in this Circular. For goods not subject to VAT, the VAT lines in VAT invoices shall be crossed out (x). Specifically:
- Goods and services imported from abroad into Cau Treo zone are not subject to VAT. Particularly for under-24 seat cars imported into Cau Treo zone not by enterprises having production and business establishments in Cau Treo zone, VAT shall be paid according to law.
- Goods and services exported abroad from Cau Treo zone are not subject to VAT. Goods and services exported from inland Vietnam into Cau Treo zone enjoy the VAT rate of 0%.
- Goods and services brought from Cau Treo zone into inland Vietnam are subject to VAT on imported goods according to current regulations.
- Goods and services circulated within Cau Treo zone are not subject to VAT.
- VAT refund conditions comply with current law on VAT refund.
1.5. Personal income tax
- Laborers (both Vietnamese and foreign) working and having incomes earned in Cau Treo zone, who are personal income tax payers under law enjoy a 50% reduction of payable tax amounts.
- Personal income tax declaration, payment and finalization procedures must comply with the laws on personal income tax and tax administration.
1.6. For Cau Treo zones tourists
- Irregular local and foreign tourists to Cau Treo zone may buy and bring goods into inland Vietnam and will be entitled to import tax exemption if the total goods value does not exceed VND 500,000/tourist/day. If the total goods value exceeds the above level, goods owners shall fully pay import tax for the excessive volume of goods according to law.
Tourists who buy goods in Cau Treo zone and bring them into inland Vietnam shall carry out customs procedures at Cau Treo zones customs office. Based on the actual number of buyers and enterprises management capacity, the Customs Sub-Department of Cau Treo international border gate shall coordinate with the Cau Treo Zone Management Board and sellers in Cau Treo zone in collecting tax on the excessive volume of goods as appropriate.
- The Peoples Committee of Ha Tinh province shall promulgate regulations on identification of tourists and notify them in writing to the tax agency and the customs office directly managing Cau Treo zone. Pending these regulations, tax incentives will not apply to Cau Treo zones tourists.
Regulations on identification of tourists must:
+ Clearly indicate that tourists are entitled to tax exemption (ensuring that they are truly tourists accompanying tourist groups of tourist companies, accommodated tourists and other cases, excluding residents in Cau Treo zone);
+ Control the number of duty-free goods purchase by each tourist in a certain period of time, ensuring that it will not exceed once a month;
+ Define responsibilities of traders in Cau Treo zone in taking measures to sell goods to proper buyers, such as writing customers identity card or passport numbers in sale invoices; making entries of customers names, addresses and identity card or passport numbers in sale books for preservation and presentation to the customs office upon request;
+ Indicate the process of managing tourists purchase of duty-free goods.
- Tourists entering Vietnam via border gates with their passports issued by competent Vietnamese or foreign state agencies are entitled to regulations on purchase of duty-free goods at duty-free shops under current regulations on the norms of luggage of people on entry or exit and duty-free imported donations or gifts. If tourists have bought duty-free imported goods under regulations applicable to Cau Treo zones tourists, the value of those goods must be credited from the norms specified for passengers on entry with passports.
1.7. For residents in Cau Treo zone
The Peoples Committee of Ha Tinh province shall provide for the management of duty-free goods purchase by residents in Cau Treo zone, specifying the number of duty-free goods purchase in a certain period of time by each resident, defining responsibilities of traders in Cau Treo zone (selling goods to proper buyers, in proper volume, accompanied with books), and other necessary contents in order to prevent the abuse of incentives for smuggling or tax evasion.
2. Customs procedures applicable to Cau Treo zone:
2.1. For goods imported from abroad into Cau Treo zone:
Producers and traders in Cau Treo zone shall make customs declarations and submit customs dossiers according to regulations applicable to each form of import and are subject to supervision by the customs office in Cau Treo zone;
2.2. For goods imported from abroad into inland Vietnam via Cau Treo international border gate: Customs procedures comply with current regulations.
2.3. For goods and services brought from inland Vietnam into Cau Treo zone, customs procedures shall be carried out as follows:
- Producers and traders in inland Vietnam shall carry out customs procedures at Customs Sub-Departments in inland Vietnam or the Customs Sub-Department of Cau Treo zone according to regulations applicable to each form of export;
- Producers and traders in Cau Treo zone shall carry out customs procedures at the control station or customs procedures team in Cau Treo zone according to regulations applicable to each form of import;
- In case goods are transported between enterprises and their branches inside and outside Cau treo zone, purchase and sale contracts shall be substituted with ex-warehousing documents.
2.4. For goods exported abroad from Cau Treo zone:
Producers and traders in Cau Treo zone shall carry out customs procedures at the Customs Sub-Department of Cau Treo international border gate according to regulations applicable to each form of export.
2.5. For goods exported abroad from inland Vietnam via Cau Treo international border gate: Customs procedures shall be carried out at the Customs Sub-Department of Cau Treo international border gate. In case customs procedures are carried out at a Customs Sub-Department in inland Vietnam, the transportation of goods to Cau Treo international border gate must comply with regulations applicable to exported goods transferred from border gate to border gate.
2.6. For goods brought from Cau Treo zone into inland Vietnam: Customs procedures shall be carried out at the control station or customs procedures team in Cau Treo zone. Producers and traders in Cau Treo zone (the seller) and producers and traders in inland Vietnam (the buyer) shall:
- Carry out customs procedures according to regulations applicable to each form of import or export. In case goods are transported between enterprises and their branches inside and outside Cau Treo zone, or when enterprises directly bring goods into inland Vietnam for sale, the economic contracts in customs dossiers shall be replaced by ex-warehousing documents.
- Producers and traders in Cau Treo zone shall also submit to the customs office copies of declarations of goods imported from abroad into Cau Treo zone, if goods brought into inland Vietnam are of foreign origin. Those copies must bear the enterprises seals certifying that they are true copies and the enterprises shall be answerable for those copies.
- Producers and traders in Cau Treo zone (the seller) shall submit to the Customs Sub-Department of Cau Treo international border gate lists of imported goods for use as materials or components for the production of goods for import into inland Vietnam and lists of norms of imported materials or components used for the production of such imported goods, for goods produced, processed, recycled or assembled in Cau Treo zone with the use of imported materials or components.
The customs office shall open a book for monitoring each producer and trader in Cau Treo zone in order to make statistics and compare with papers of ex-warehousing those goods and services.
2.7. Goods imported, exported, temporarily exported for re-import or temporarily imported for re-export; transferred from border gate to border gate; or in transit; and means of transport on entry, exit or in transit via Cau Treo zone may go through only customs control gates and customs procedures at the control station or customs procedures team in Cau Treo zone. Domestic means of transport going through Cau Treo zone are subject to supervision by Cau Treo zones customs office.
2.8. Apart from the provisions of this Circular, concerned parties shall also fulfill other obligations defined in the Customs Law, the Law on Import and Export Tax and relevant legal documents.
3. Regulations on land allotment with the collection of land use levy and land lease in Cau Treo zone:
3.1. Organizations and individuals using land in Cau Treo zone may use land for infrastructure construction investment, production and business activities and have rights and obligations, depending on the form of land allotment or land lease under the land law.
3.2. A single land rent will apply to land lessees, regardless they are domestic or foreign ones. The land rent and land rent exemption comply with current law and Clause 1, Article 24 of the Operation Regulation of Cau Treo zone, promulgated together with Decision No. 162/2007/QD-TTg.
In case land is re-allotted or leased not through auction of land use rights or bidding of projects involving the use of land, the Cau Treo Zone Management Board shall decide on the rates of land use levy and land rent as well as the exemption or reduction of land use levies and land rents based on specific projects and land price brackets set by the Peoples Committee of Ha Tinh province according to the Governments regulations.
4. Investment credit regulations:
Enterprises of all economic sectors having production and business investment projects in Cau Treo zone may be considered for the States preferential credit under the Governments current regulations on development investment credit.
5. Other price, charge, fee and tax policies:
5.1. The Cau Treo Zone Management Board is authorized to collect charges and fees related to the grant and extension of business registration certificates, investment licenses, permits for establishment of representative offices or branches of domestic and foreign traders and enterprises, investment incentive certificates, work permits or certificates of origin; fees applicable to people and means of transport traveling to and from Cau Treo zone as well as other charges and fees within the ambit of its tasks authorized by state management agencies under current regulations.
The Cau Treo Zone Management Board shall set price brackets and charge and fee rates for application in Cau Treo zone and submit them to competent authorities for consideration and promulgation in accordance with law. When authorized by a competent state agency, the Cau Treo Zone Management Board shall notify and register with the tax office of the locality where the Board is headquartered the collection of charges and fees in the performance of authorized tasks.
5.2. Infrastructure business enterprises shall, after reaching agreement with the Cau Treo Zone Management Board, negotiate with users on the charge rates for use of public infrastructure works and facilities as well as common services for Cau Treo zone such as roads, technical infrastructure, lighting, electricity, water and communication.
5.3. Other taxes, charges and fees must comply with the current provisions of tax laws, the Ordinance on Charges and Fees and other legal documents.
6. Infrastructure development incentives for Cau Treo zone:
Cau Treo zone will enjoy incentives for its infrastructure development. The investment in construction of socio-economic infrastructure of Cau Treo zone must not damage the planning and defensive posture in the border gate area. Specific incentives are as follows:
6.1. State budget supports for infrastructure construction:
The state budget shall support the construction of important socio-technical infrastructure works and public-service works and facilities for Cau Treo zone according to the objectives approved by competent authorities. The state budget shall support only investment in the planning and construction of common infrastructure works of the entire Cau Treo zone, and infrastructure works in the industrial park and trade-industrial area in Cau Treo zone, including works outside Cau Treo zone in direct service of Cau Treo zone, excluding infrastructure exclusively reserved for each functional area in Cau Treo zone such as the urban area, the residential area, the eco-tourist area or the trade-service area.
Annually, on the basis of socio-economic infrastructure investment projects approved by competent authorities and the project execution progress, the Cau Treo Zone Management Board shall coordinate with the Planning and Investment Service and the Finance Service in reporting to the Peoples Committee of Ha Tinh province, the Ministry of Planning and Investment, the Ministry of Finance and concerned agencies for further reporting to competent agencies or the targeted central budget addition to the local budget according to the state budget law. At the same time, based on the local budget capacity, the Peoples Committee of Ha Tinh province shall propose the Peoples Council of Ha Tinh province to allocate local budget capital for investment in Cau Treo zones infrastructure construction in accordance with the State Budget Law.
6.2. Use of land funds to generate capital for infrastructure development:
Land use levies and land rents collected from the allotment or lease of land in Cau Treo zone shall be used for investment in Cau Treo zones infrastructure development.
The land allotment and lease must comply with the land law.
6.3. Raising of capital through the issuance of project bonds, official development assistance (ODA) capital and capital of other sources for investment in Cau Treo zones infrastructure development:
The Cau Treo Zone Management Board shall submit to the Peoples Committee of Ha Tinh province a plan to issue project bonds for the construction of large-scale and important projects for the development of Cau Treo zone. The issuance of project bonds must comply with the Governments Decree No. 141/2003/ND-CP of November 20, 2003, promulgating the Regulation on issuance of government bonds, government-guaranteed bonds and local administrations bonds, and other forms of capital raising according to law.
Socio-economic infrastructure works and necessary public-utility service facilities of Cau Treo zone as well as other technical assistances for Cau Treo zone shall be included in a list of projects calling for ODA capital. ODA capital shall be used under current regulations.
7. Financial regulations applicable to the Cau Treo Zone Management Board:
The Cau Treo Zone Management Board is a grade-I estimating unit of Ha Tinh provinces state budget.
The estimation, execution and finalization of operating funds and capital construction investment capital must comply with current regulations on the state budget and construction investment.
III. ORGANIZATION OF IMPLEMENTATION
1. This Circular takes effect 15 days after its publication in CONG BAO. Problems arising in the course of implementation should be reported to the Ministry of Finance for study and additional guidance.
2. The Peoples Committee of Ha Tinh province shall annually allocate capital construction investment fund for the construction of Cau Treo zones infrastructure; and promulgate regulations on norms and quantity of cars to be purchased by organizations and individuals having production and business establishments in Cau Treo zone.
3. The Cau Treo Zone Management Board shall ensure the conditions specified in Clause 4 of Section I for the application of financial regulations prescribed in this Circular to Cau Treo zone.
4. Apart from tasks defined under the Customs Law, the General Department of Customs shall, based on this Circulars guidance on customs procedures, direct the Customs Department of Ha Tinh province in performing the following tasks:
- To organize the fight against smuggling and trade fraud, prevent the illegal import of goods from Cau Treo zone into inland Vietnam and in other areas within the scope of customs operation.
- Coordinate with the Cau Treo Zone Management Board and concerned agencies (tax, public security and border guard) in fighting smuggling and trade fraud and preventing the illegal import of goods from Cau Treo zone into inland Vietnam.
5. The Customs Sub-Department of Cau Treo international border gate shall inspect and supervise goods and means of transport, prevent and fight across-border smuggling and illegal transportation of goods; organize the implementation of tax law applicable to imported and exported goods; set up a control station and customs procedures team according to regulations, suitable to geographical conditions of Cau Treo zone, in order to well perform the assigned tasks.
6. Two years after the implementation of this Circular, the Peoples Committee of Ha Tinh province shall direct the Cau Treo Zone Management Board to assume the prime responsibility for, and coordinate with the Ministry of Finance in, reviewing and assessing the application of financial incentives to Cau Treo zone.
FOR THE MINISTER OF FINANCE VICE MINISTER Do Hoang Anh Tuan |
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