Circular No. 162/2007/TT-BTC guiding Financial Regime and Customs Procedures applicable to the An Giang Border Economic Zone

CIRCULAR

Guidelines on financial regimes and customs procedures applicable to the An Giang Border Gate Economic Zone

___________________________

Pursuant to the State Budget Law;

Based on the Law and Ordinances on taxes, fees, and charges;

Based on Decision No. 65/2007/QD-TTg dated May 11, 2007 of the Government Chairman regarding the Regulation on the operation of the An Giang Border Gate Economic Zone;

Based on Decision No. 53/2001/QD-TTg dated April 19, 2001 of the Government Chairman concerning policies for border gate economic zones;

Based on Decision No. 273/2005/QD-TTg dated October 31, 2005 of the Government Chairman amending and supplementing certain provisions of Decision No. 53/2001/QD-TTg dated April 19, 2001 of the Government Chairman concerning policies for border gate economic zones.

After receiving the unified opinions of the Ministry of Industry and Trade in Circular No. 3211/BCT-XNK dated November 21, 2007, the Ministry of Culture, Sports and Tourism in Circular No. 1432/TCDL-KHTC dated November 23, 2007, the Ministry of Planning and Investment in Circular No. 5835BKH/TM&DV dated August 14, 2007, and the People's Committee of An Giang Province in Circular No. 2360/UBND-TH dated July 18, 2007, the Ministry of Finance hereby issues guidelines on the financial regime applicable to the An Giang Border Gate Economic Zone as follows:

This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.

1. Scope of Application:

The financial regime and customs procedures stipulated in this Circular shall apply within the territory of the An Giang Border Gate Economic Zone (hereinafter referred to as the Border Gate Economic Zone or Khu KTCK) with an area of 265.83 square kilometers, as specifically defined in Article 2 of the Regulation on the Operation of the An Giang Border Gate Economic Zone issued pursuant to Decision No. 65/2007/QD-TTg dated May 11, 2007 of the Government Chairman (hereinafter referred to as Decision No. 65/2007/QD-TTg).

第二条 组织和实施奖励工作的支出水平，如政府第152/2025/NĐ-CP号决定关于分级授权和奖励领域的分权规定

The subjects eligible for preferential financial policies prescribed in this Circular are organizations and individuals, both domestic and foreign, engaged in production and business activities within the Border Gate Economic Zone, including:

2.1. Domestic investors belonging to various forms of ownership operating in accordance with the Law on State Enterprises, the Enterprise Law, the Cooperative Law, individual households, and independent practitioners.

2.2. Foreign organizations and individuals including foreign-invested enterprises; foreign investors participating in joint venture contracts; overseas Vietnamese residing abroad operating under the Law on Encouraging Domestic Investment (amended), the Law on Foreign Investment in Vietnam, and foreign investors conducting business not subject to the Law on Foreign Investment in Vietnam.

Only production and business activities conducted within the industrial and commercial zone shall be entitled to the incentives provided for such areas under this Circular. In cases where organizations and individuals conduct business both within the industrial and commercial zone and within the domestic territory of Vietnam, they must separately account for their business activities within the industrial and commercial zone as the basis for determining the incentive regime.

For investment promotion projects that have been granted investment licenses or certificates of investment incentives with higher tax benefits than those specified in Decision No. 65/2007/QD-TTg, they shall continue to implement the tax benefits stated in their investment licenses or certificates of investment incentives for the remaining period of the project; in cases where the tax benefits specified in the investment licenses or certificates of investment incentives are lower, they shall enjoy the tax benefits stipulated in Decision No. 65/2007/QD-TTg for the remaining period of the incentive.

3. Definitions:

In this Circular, the term "Industrial and Commercial Zone" refers to the Industrial and Commercial Zone (hereinafter referred to as KTM-CN) within the An Giang Border Gate Economic Zone, which is a type of non-tariff zone according to Vietnamese laws on export and import taxes, with its scale and location determined in the general and detailed planning of the An Giang Border Gate Economic Zone.

The term "domestic territory of Vietnam" refers to the remaining part of the Border Gate Economic Zone excluding the Industrial and Commercial Zone and the territory of Vietnam outside the An Giang Border Gate Economic Zone.

4. Conditions for Applying Financial Regimes to the Industrial and Commercial Zone:

The Industrial and Commercial Zone shall enjoy the financial incentives prescribed in this Circular when it meets the following conditions simultaneously:

- Having a physical barrier ensuring isolation of activities within the Industrial and Commercial Zone from the domestic territory of Vietnam;

- Within the Industrial and Commercial Zone, there are no residential areas, nor any residents (including foreigners) living or temporarily residing there;

- Having a Customs Control Station to monitor and inspect people, goods, and vehicles entering and exiting the Industrial and Commercial Zone.

5. Export and Import Activities in the Industrial and Commercial Zone and General Customs Regulations for the Industrial and Commercial Zone:

- The exchange of goods and services between the Industrial and Commercial Zone and the domestic territory of Vietnam shall be considered as export and import transactions and must comply with the regulations of Vietnamese laws on the management of export and import of goods and services.

- Organizations and individuals engaged in business within the Industrial and Commercial Zone may export and import all types of goods except those listed in the Catalogue of Prohibited Exports and Imports as stipulated by Vietnamese laws.

The export and import of goods listed in the Catalogue of Prohibited Exports and Imports and the Catalogue of Conditionally Exported and Imported Goods shall be carried out in accordance with the current regulations of Vietnamese laws.

- The General Department of Customs shall establish customs control stations at the entrances and exits of the Industrial and Commercial Zone. These customs stations shall be directly managed by the customs office located in the area with the border gate economic zone.

- Goods for export, import, and transit; means of transport for exit, entry, and transit shall follow the current customs procedures for the respective type of transaction.

- Every six months, enterprises in the Industrial and Commercial Zone shall submit to the customs authority a report on the settlement of materials, raw materials, exported and imported goods for the period, and a stock report. The customs authority shall check and reconcile these reports and forward them to the tax authority for verification and determination of taxes payable.

- Within the customs jurisdiction area, the customs authority shall take the lead and coordinate with relevant agencies to implement anti-smuggling and illegal cross-border transportation operations in accordance with the Customs Law..

6. Principles of Investment Incentives:

Organizations and individuals investing in KTM-CN shall enjoy incentives for investment projects in areas with particularly difficult socio-economic conditions as prescribed by laws on investment, laws on corporate income tax, value-added tax, and incentives under international treaties, bilateral and multilateral trade agreements to which Vietnam is a party.

Where legal regulatory documents provide different levels of incentives for the same issue, the higher-ranking legal document's provisions shall apply.

Where legal regulatory documents issued by the same authority provide different provisions for the same issue, the provisions of the later-issued document shall apply.

II. SPECIFIC PROVISIONS

1. Tax policy for KTM-CN

1.1. Corporate Income Tax

- Investment projects in KTM-CN shall be subject to a corporate income tax rate of 10% for 15 years from the start of business operations, exempted from corporate income tax for 4 years from the time taxable income begins, and entitled to a 50% reduction in corporate income tax payable for the next 9 years.

- For investment projects constructing new production lines, expanding scale, updating technology, improving ecological environment, and enhancing production capacity, corporate income tax exemptions and reductions shall be granted according to the Law on Corporate Income Tax and guiding documents.

- Organizations and individuals producing and trading goods and services, foreign-invested enterprises, and foreign parties participating in joint venture contracts operating within KTM-CN may carry forward losses to offset against future taxable income after settling accounts with the tax authority, provided they notify the tax authority in writing at the same time as filing their annual corporate income tax returns. The period for carrying forward losses shall not exceed five years.

- Corporate income tax payable on income derived from transferring land use rights, land lease rights attached to infrastructure and buildings must be paid according to the guiding documents on corporate income tax.

- Enterprises are responsible for registering with the tax authority where they declare and pay taxes regarding the implementation period of corporate income tax exemptions and reductions stipulated herein. The above corporate income tax incentives and loss carryforwards shall only apply to production and business establishments that have fully complied with financial and accounting regulations and registered for tax payment based on declarations.

1.2. Export Duties, Import Duties

a. Goods and services imported from abroad and from within Vietnam into KTM-CN for exclusive use within KTM-CN shall be exempt from import duties.

b. Goods and services exported from KTM-CN to the domestic market of Vietnam:

- Goods of foreign origin must be subject to import duties as prescribed by current regulations.

- Goods produced, processed, recycled, or assembled in KTM-CN if the value of components originating from ASEAN countries constitutes 40% or more, confirmed by an ASEAN Certificate of Origin Model D and meeting current requirements, shall be subject to preferential Common Effective Preferential Tariff (CEPT) rates when imported into the domestic market of Vietnam.

- Goods produced in KTM-CN and imported into the domestic market of Vietnam if manufactured in Laos shall be eligible for reduced import duties based on bilateral agreements and guiding documents between the two governments.

- Goods listed in the Catalogue of KTM-CN Origin Goods issued periodically by the People's Committee of An Giang Province (referred to as the KTM-CN An Giang Origin Goods Catalogue) shall be exempt from import duties when imported into the domestic market of Vietnam, including agricultural products produced by residents within KTM-CN; goods produced, processed, recycled, or assembled in KTM-CN without using imported raw materials or components from abroad.

Goods produced, processed, recycled, or assembled in KTM-CN using imported raw materials or components directly from abroad (excluding goods imported from within Vietnam that use imported raw materials or components) shall only be subject to import duties on the imported raw materials or components constituting the goods when imported into the domestic market of Vietnam.

The basis for determining the import duty payable on imported raw materials or components from abroad included in goods imported into the domestic market of Vietnam is: the dutiable value determined according to current regulations; the quantity of goods imported into the domestic market; the import duty rate applicable to each type of raw material or component. The dutiable value and the applicable duty rate shall be those in effect at the time of declaration for importation into the domestic market.

Enterprises and individuals with production and business establishments in KTM-CN are responsible for registering with the Customs Authority regarding the list of imported goods used as raw materials for production and the quota of raw materials or components used for production before importing them into the domestic market, in accordance with the requirements of the Customs Authority. In cases where the requirements of the Customs Authority regarding the registration of imported goods used as raw materials for production and the quota of raw materials or components used for production before importing them into the domestic market are not met, the provisions of Circular No. 59/2007/TT-BTC dated June 14, 2007, issued by the Ministry of Finance, guiding the implementation of the Law on Export Duties, Import Duties, and Tax Management for Exported and Imported Goods, shall apply.

1.3. Special Consumption Tax

- Goods and services subject to special consumption tax produced and consumed within KTM-CN shall not be subject to such tax, including goods and services subject to special consumption tax produced, supplied, and consumed within KTM-CN; goods imported from abroad into KTM-CN. However, passenger cars with less than 24 seats exported from the domestic market to KTM-CN or imported from abroad into KTM-CN shall be subject to special consumption tax according to general current regulations.

- Goods and services subject to special consumption tax exported from KTM-CN to other countries shall not be subject to such tax..

- Goods and services subject to special consumption tax imported from KTM-CN into the domestic territory of Vietnam must be subject to special consumption tax on imported goods in accordance with current regulations.

- Goods subject to special consumption tax, if transported through KTM-CN border gates based on bilateral or multilateral agreements already signed or approved by the Prime Minister for relevant sectors or localities, shall not be subject to special consumption tax.

1.4. Value Added Tax (VAT):

Enterprises and individuals operating production and business establishments in KTM-CN may use VAT invoices in accordance with current regulations, and must register, declare, and pay VAT according to the provisions set out in this Circular for cases where VAT is required to be paid. For goods that are exempt from VAT, the VAT line in the VAT invoice should be crossed out (x). Specifically, as follows:

- Goods and services imported from abroad into KTM-CN are exempt from VAT.

- Goods and services exported from KTM-CN to abroad are exempt from VAT. Goods and services exported from the domestic territory of Vietnam into KTM-CN are subject to a zero percent VAT rate. The conditions for refunding VAT are carried out in accordance with current laws regarding VAT refunds.

- Goods and services brought into the domestic territory from KTM-CN must be subject to VAT on imported goods in accordance with current regulations.

- Goods and services circulating within KTM-CN are exempt from VAT.

1.5. Preferential Tax Policy for Tourist Visitors to KTM-CN

- Domestic and foreign tourists entering KTM-CN via the Tinh Bien border gate are permitted to purchase goods to bring back to the domestic territory and are exempt from import tax, VAT, and special consumption tax (if applicable) if the total value of the goods does not exceed VND 500,000 per person per day. In cases where the total value of purchased goods exceeds the aforementioned limit, the individual must pay the full amount of import tax, VAT, and special consumption tax on the excess amount in accordance with current laws.

Tourists who purchase goods at KTM-CN and bring them into the domestic territory must complete customs declaration procedures at the Tinh Bien Border Gate Customs Control Station or other customs control stations within KTM-CN.

- Domestic and foreign tourists eligible for preferential tax policies as specified above shall be regulated in detail by the People's Committee of An Giang Province. The People's Committee of An Giang Province is responsible for issuing the Regulation on Tax-Free Purchases at KTM-CN, which includes specific provisions such as:

+ Specific criteria to determine tourist visitors eligible for tax exemption policies, including tourists traveling in tour groups organized by travel companies, tourists staying overnight, and other cases, while clearly excluding residents of border districts with KTM-CN (who enjoy separate preferential policies under current laws).

+ Limiting the number of tax-free purchases within a certain period for tourists;

+ Managing the process of tax-free purchases by tourists to ensure compliance with the Regulation.

The Regulation on Tax-Free Purchases at KTM-CN must be officially notified in writing to the tax authorities and customs offices directly managing the KTM-CN area. Without such a regulation, preferential tax policies for tourist visitors to KTM-CN cannot be implemented.

- Tourist visitors to KTM-CN who enter Vietnam through border gates using passports issued by authorized state agencies in Vietnam or abroad are entitled to tax-free purchase policies in accordance with current laws regarding baggage allowances for passengers entering and exiting the country and tax-exempt gifts and presents. If they purchase tax-exempt imported goods under the policy for tourist visitors to KTM-CN, the value of these goods must be deducted from the allowance specified for passengers entering the country with passports.

2. Customs Procedures at KTM-CN:

2.1. For goods imported from abroad into KTM-CN:

Enterprises and individuals engaged in production and business activities in KTM-CN must declare customs and submit customs documents according to the regulations for each type of import at the Customs Sub-Department at the border gate under the An Giang Provincial Customs Office (Customs Control Stations within KTM-CN) and must be supervised by the Customs Control Stations within KTM-CN;

2.2. For goods imported from abroad into the domestic territory through the An Giang provincial border gate: Customs procedures are handled at the Customs Sub-Departments at the border gate under the An Giang Provincial Customs Office (Customs Control Stations within KTM-CN).

2.3. For goods and services brought into KTM-CN from the domestic territory, Customs authorities will handle customs procedures upon request. The customs procedures are carried out as follows:

- Enterprises and individuals engaged in production and business activities in KTM-CN and those in the domestic territory must declare customs and submit customs documents according to the regulations for each type of import and export. In cases of internal transportation between enterprises and branches within and outside KTM-CN, the Sales Contract is replaced by warehouse release documents.

- If enterprises and individuals engaged in production and business activities in the domestic territory register an export declaration at the domestic customs sub-department, they must declare customs and submit customs documents according to the regulations for each type of export; Enterprises and individuals engaged in production and business activities in KTM-CN must declare customs and submit customs documents according to the regulations for each type of import.

2.4. For goods exported from KTM-CN to abroad:

Enterprises and individuals engaged in production and business activities in KTM-CN must declare customs and submit customs documents according to the current regulations for each type of export at the Customs Sub-Department at the border gate under the An Giang Provincial Customs Office or other Customs Control Stations within KTM-CN.

2.5. For goods exported from the domestic territory to abroad through the An Giang border gate to process customs procedures at the Customs Sub-departments located within the An Giang Customs Office. In cases where customs procedures are processed at the Domestic Customs Sub-department, the transportation of goods to the An Giang border gate shall be carried out according to regulations applicable to exported goods transferred to the border gate..

2.6. For goods from KTM-CN brought into the domestic market the customs procedures shall be conducted at the Customs Sub-department located within the An Giang Customs Office (Customs Control Posts within KTM-CN). Organizations and individuals engaged in production and business activities in KTM-CN (seller) and organizations and individuals engaged in production and business activities domestically (buyer) shall be responsible for:

- Declaring customs and submitting customs documents in accordance with the regulations applicable to each type of import and export. In cases where goods are transported internally between enterprises and branches within and outside KTM-CN or when enterprises directly bring goods into the domestic market for sale, the Sales Contract in the customs documents shall be replaced by warehouse release documents.

- Organizations and individuals engaged in production and business activities in KTM-CN must submit to the customs authority a certified copy of the Import Declaration for goods imported from abroad into KTM-CN if the goods being brought into the domestic market have foreign origins., a certified copy bearing the stamp of an exact copy with legal effect or a certified copy bearing the stamp of an exact copy issued by the enterprise itself, and the enterprise shall bear legal responsibility for such copies.

- Organizations and individuals engaged in production and business activities in KTM-CN (seller) must submit to the Customs Sub-department located within the An Giang Customs Office a standard material import declaration from abroad that constitutes part of the product if it is goods produced, processed, recycled, or assembled in KTM-CN using foreign materials and components.

The customs authority shall be responsible for maintaining records for each organization and individual engaged in production and business activities in KTM-CN to compile statistics and check against the Warehouse Release Certificates of the goods and services.

2.7. Exported, imported goods, temporarily exported-reimported, temporarily imported-reexported; transshipped; in-transit; transport vehicles exiting, entering, or transiting through KTM-CN may only pass through gates equipped with customs control posts and process customs procedures at the An Giang Customs Sub-department (Customs Control Posts within KTM-CN). Domestic transport vehicles passing through the KTM-CN area must be under the supervision of the KTM-CN Customs Control Post.

2.8. In addition to the provisions of this Circular, the parties involved must also comply with other obligations stipulated in the Law on Customs, the Law on Export Duties and Import Duties, and other relevant legal documents.

3. Land allocation system with land use fee payment and land lease in the Economic Zone

- Organizations and individuals using land in the Economic Zone of An Giang Province are entitled to invest in infrastructure construction, production, and business operations, and have corresponding rights and obligations based on the form of land allocation or lease as prescribed by the laws on land.

- A single rental price regime shall apply to organizations, individuals, and enterprises leasing land, without distinction between Vietnamese and foreign nationals.

In cases of land transfer or lease without public auction of land use rights or bidding for projects using land, the Management Board of the An Giang Border Economic Zone shall determine the land use fee, land lease fee, and exemptions or reductions thereof for each project in accordance with the land price framework issued by the People's Committee of An Giang Province.

4. Investment Credit System

Domestic enterprises belonging to various economic sectors with investment projects for production and business operations in the An Giang Border Economic Zone shall be considered for state credit loans in accordance with the current government regulations on investment development credit.

5. Pricing, Fees, and Other Taxes Policy

- Delegating the An Giang Border Economic Zone Management Board the authority to collect fees and charges related to issuing, extending Business Registration Certificates, Investment Licenses, Representative Office Establishment Permits, Branch Establishment Permits for traders and enterprises both domestically and internationally, Investment Incentive Certificates, Labor Permits, Origin Certificates for Goods; fees and charges for persons and means of transport passing through the An Giang border gate, and other fees and charges corresponding to the tasks delegated by state management agencies in accordance with current regulations.

All revenue from fees and charges collected by the An Giang Border Economic Zone Management Board shall be retained and deposited into the state budget in accordance with current regulations. When authorized by competent state authorities to perform delegated tasks, the An Giang Border Economic Zone Management Board shall be responsible for notifying and registering with the tax authority where the Management Board is headquartered regarding the collection of fees and charges for performing delegated tasks..

- The prices for using infrastructure facilities, public utilities, and common services in KTM-CN such as roads, ports, technical infrastructure systems, lighting, electricity, water, and telecommunications shall be agreed upon between infrastructure business enterprises and users.

- Other types of taxes, fees, and charges shall be implemented in accordance with the current regulations stipulated in the Tax Laws, the Ordinance on Fees and Charges, and other legal documents.

6. Preferential Development System for Infrastructure in the Economic Zone

The An Giang Border Economic Zone shall enjoy preferential policies to develop its infrastructure. The investment in constructing socio-economic infrastructure in the An Giang Border Economic Zone must not disrupt the planning and defensive posture ensuring national defense tasks in the border gate area. Specific preferential policies include:

6.1. Support for investment from the state budget to build infrastructure

a) Scope and target of investment from the state budget

The State budget (hereinafter referred to as the State Budget) supports investment in constructing technical-social infrastructure projects and important public service and utility projects serving the entire SEZ according to the programs and targets allocated in the approved budget estimate. The State Budget only supports investment in common infrastructure projects for the entire SEZ, including projects outside the SEZ but directly serving the SEZ, excluding infrastructure dedicated to each functional area within the SEZ (residential and urban areas, tourism and service areas, and agricultural and forestry development areas as stipulated in Article 8, Decision No. 65/2007/QĐ-TTg).

b) Principles for supporting investment and managing and using funds provided by the central government for targeted investment in SEZ infrastructure:

The State budget (the An Giang provincial budget and the central budget) ensures investment in constructing the infrastructure of the An Giang SEZ. Annually, the central budget provides targeted support to the An Giang provincial budget for investing in key technical-social infrastructure projects of the SEZ. The preparation of the budget estimate, management, and use of investment funds from the State budget shall be carried out in accordance with regulations on basic construction investment management, the State Budget Law, and current guiding documents.

6.2. Mechanism for using land funds to generate capital for infrastructure development

Capital mobilized from land funds through the auction of land use rights and bidding for projects that include land use rights in the allocation of land and leasing of land serves as the capital for developing infrastructure in the SEZ.

The auction of land use rights and bidding for projects that include land use rights for allocating land and leasing land to generate capital for infrastructure development in the SEZ shall be implemented in accordance with Decree No. 181/2004/NĐ-CP dated October 29, 2004 of the Government on the implementation of the Land Law, Decree No. 17/2006/NĐ-CP dated January 27, 2006 of the Government amending and supplementing certain provisions of guiding decrees for the implementation of the Land Law, Decision No. 216/2005/QĐ-TTg dated August 31, 2005 of the Prime Minister on the issuance of regulations on the auction of land use rights for allocating land with land use fees or leasing land, and other relevant current laws.

6.3. Mobilizing capital through the issuance of government bonds, project bonds, and official development assistance (ODA) and other sources of capital for infrastructure development in the SEZ

The Management Board of the SEZ shall submit to the People's Committee of An Giang Province the plan for issuing project bonds to construct large-scale projects that play a significant role in the development of the SEZ. The issuance of project bonds by the Management Board of the SEZ shall be carried out in accordance with Decree No. 141/2003/NĐ-CP dated November 20, 2003 of the Government on the Regulations on the Issuance of Government Bonds, Government-Guaranteed Bonds, Local Government Bonds, and Other Forms of Capital Mobilization as stipulated by law.

Economic and social infrastructure projects, necessary public service facilities, and other technical assistance for the SEZ shall be included in the list of ODA project calls. The use of ODA funds shall be carried out in accordance with current regulations.

7. Financial regime applicable to the Management Board of the An Giang Border Economic Zone:

The Management Board of the SEZ is a first-level State Budget unit of the An Giang provincial budget and is responsible for receiving the provincial budget estimates.

The preparation of budget estimates, compliance, and final accounts for basic construction costs and operational expenses shall be carried out in accordance with current guiding documents on basic construction investment and the State budget.

III. IMPLEMENTATION

1. This Circular takes effect 15 days after its publication in the Official Gazette. Any difficulties encountered during implementation should be reported to the Ministry of Finance for study and supplementary guidance.

2. The Management Board of the SEZ is responsible for ensuring the fulfillment of all conditions specified in Clause 4, Section I so that the financial regime stipulated in this Circular can be applied to the SEZ. In cases where these conditions have not been met, such application will not be made.

3. The General Department of Customs shall base its directives on the customs procedures stipulated in this Circular to implement the customs procedures applicable at the SEZ.

4. The An Giang Provincial Customs Office has the responsibility:

- Organizing anti-smuggling, anti-commercial fraud activities, and preventing illegal imports of goods from the SEZ into the domestic market and other areas within the customs jurisdiction.

- Cooperating with the Management Board of the SEZ and related agencies (Taxation, Police, Border Guard) to carry out anti-smuggling and anti-commercial fraud activities and prevent illegal imports of goods from the SEZ into the domestic market.

5. The SEZ Customs Office shall perform tasks such as inspecting and supervising goods and transport vehicles, preventing smuggling and illegal cross-border transportation of goods, organizing the implementation of tax laws for exported and imported goods, and establishing customs stations in accordance with regulations and suitable to the geographical characteristics of the SEZ to effectively fulfill assigned tasks.

6. Two years after the implementation of this Circular, the Management Board of the SEZ shall conduct a summary and evaluation of the application of additional financial incentives in the An Giang SEZ and submit a report to the Ministry of Finance./.