Title: Circular 10/2007/TT-BTC guiding the financial regime and customs procedures applicable in Phu Quoc Island and Nam An Thoi island cluster, Kien Giang Province

Type: Circular

Issuing Agency: Ministry of Finance

Responsible Agency: Ministry of Finance

Issuing Date: 05-02-2007

Circular No. 10/2007/TT-BTC provides guidance for the financial regulations and customs procedures applicable to Phu Quoc Island and Nam An Thoi island cluster, Kien Giang Province.

Eligible for financial incentives guided in this Circular are investors under economic sectors running business as stipulated at Investment Law and Enterprise Law; private business households; and organizations and individuals that conduct business activities in accordance with the Vietnamese laws.

The Circular clarifies tax policies, namely enterprise income tax, import and export tax, excise tax, value-added tax…, customs procedures involving in the goods brought into and out of the non-tariff areas, incentives for infrastructure development, preferential credit, and financial policies applicable to Management Board for Investment and Development of Phu Quoc Island.

The Circular takes effects 15 days after it is published on the Official Gazette.

Download Vietnamese: Circular 10/2007/TT-BTC guiding the financial regime and customs procedures applicable in Phu Quoc Island and Nam An Thoi island cluster, Kien Giang Province