Circular No. 162/2007/TT-BTC provides guidance for the financial regulations and customs procedures applicable to An Giang border-gate economic zones.
Eligible for financial incentives guided in this Circular are Vietnamese and foreign organizations and individuals that conduct production and business activities in An Giang border-gate economic zones.
The Circular clarifies tax policies, namely enterprise income tax, import and export tax, excise tax, value-added tax…, and customs procedures involving in the goods overseas imported to the economic zones, the goods from the economic zones exported overseas, etc. applicable to these economic zones.
The Circular takes effects 15 days after it is published on the Official Gazette.
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