Title: Circular 218/2015/TT-BTC dated December 31, 2015 of the MOF Guiding policies and tax administration for traders that purchase, sell or exchange goods in border markets, border-gate markets or markets in border-gate economic zones

Type: Circular

Issuing Agency: Ministry of Finance

Responsible Agency: Ministry of Finance

Issuing Date: 31-12-2015

 

 

Subjects of application

1. Traders that purchase, sale or exchange goods in border markets, border-gate markets or markets in border-gate economic zones specified in Article 18 of the Prime Minister’s Decision No. 52/2015/QD-TTg of October 20, 2015, include:

- Traders that are business individuals bearing Vietnamese citizenship and having registered for permanent residence in border areas.

- Traders that are Vietnamese enterprises and business households established and registered in accordance with the law on business registration.

- Traders that are business individuals bearing the citizenship of a neighboring country, possessing any of the following valid papers: border identity card, border laissez passer, passport or another entry and exit paper issued in accordance with the law of the neighboring country, and having been granted a business registration certificate by a Vietnamese competent agency according to regulations.

- Traders that are enterprises or business households of a neighboring country that possess a business registration certificate granted in accordance with the law of the neighboring country.

2. Tax agencies, customs offices and related agencies, organizations and individuals.

For further details, Please see a reference translation at  http://www.gdt.gov.vn/wps/portal/!ut/p/z1/tZLNUsIwFIVfRRdddnLbhDZdth2kFAQZxkKzcUJaSrRN-YkoPr1B3CI6jNllcvKdc-8cxNAcMcX3suJatorX5p4z7ymeDOJskAHQ8Z0D_e4DTRJ_5JAUUIYYYkLptV6hvCr0jWiVLpW2oFRVLXcrC4pW7A47XTYW1GXFawuE3IrXmm8tcMHxLOCB4HRZ-Dbl3LWJWAqbigDb_sLzOO64LvXI0WctZIHyX6lnl4Iz8wxnTgjmP_uSxL0wIf7QEEgPoE-i8SiJJ4aFvwU_MHKTwT-bIXLRbC_LN_So2m1jdj3944jJRQfnSocTHkjQH9JsOsbgmBUEbjJI_Q4G6FyJTxGr6nZxqpl83mxYaLp07M-7RvN_LdO6aSg-2C_L-y4mebr_iEY2y8PbT2RrpD0!/dz/d5/L2dBISEvZ0FBIS9nQSEh/

 

 

Download Vietnamese: Circular 218/2015/TT-BTC dated December 31, 2015 of the MOF Guiding policies and tax administration for traders that purchase, sell or exchange goods in border markets, border-gate markets or markets in border-gate economic zones