Legal Document

Title: Circular 26/2006/TT-BTC Guiding the financial regime and customs procedures applicable to Bo Y international border gate economic zone, Kon Tum province
Type: Circular
Issuing Agency: Ministry of Finance
Responsible Agency: Ministry of Finance
Issuing Date: 04-04-2006

 

Eligible for financial incentives guided in this Circular are Vietnamese and international organizations and individuals that conduct production and business activities in Bo Y international border gate economic zone.

The Circular defines conditions for financial regulations, customs procedures, and investment incentive principles applied to the aforesaid border gate economic zone.

Particularly, the Circular clarifies tax policies, namely enterprise income tax, import and export tax, excise tax, value-added tax…, customs procedures involving in import and export of the goods in the economic zone, incentives for infrastructure development, preferential credit, and financial policies, and so on applicable to Management Board for Bo Y International Border Gate Economic Zone.

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