Eligible for financial incentives guided in this Circular are organizations and individuals that conduct business activities, as well as individuals residing and travelling in this economic and trade zone.

The Circular clarifies tax policies, namely import and export tax, excise tax, value-added tax; customs procedures involving in the goods brought into and out of the economic and trade zone; incentives for enterprise income tax, land rental, and investment capital loans; polies for infrastructure development; and financial policies applicable to Management Board for Lao Bao Special Economic and Trade Zone.

The Circular takes effects 15 days after it is published on the Official Gazette and replaces Circular No. 16/2002/TT-BTC dated February 8, 2002; Decision No. 69/2003/QD-BTC dated May 14, 2003.