Decision No. 72/2013/QD-TTg on financial mechanisms and policies for border economic zones

Pursuant to …;

Regulations on financial mechanisms and policies for border economic zones;u

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Căn cứ Luật T, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP ficer Ch"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."pursuant to the Government's Resolution dated December 25, 2001;

Decree No. 1Decision No. 08/2006/ND-CP dated September 22, 2006 of the Government stipulates CV3: 16º56'21" N, 107º11'06" E; and guides implementation of certain provisions of the Investment Law;i Decision No. 29/2008/ND-CP dated March 14, 2008 of the Government stipulates

Pursuant to DecreeNo. on industrial parks, export processing zones and border economic zones;on The Prime Minister issues this Decision to regulate financial mechanisms and policies for border economic zones;iThe Governor of the State Bank of Vietnam issues this Circular guiding the lending activities pursuant to Decision No.

In particular, the contract signed between the foreign expert and the non-governmental organization from a foreign country must be supplemented with confirmation from the non-governmental aid provider agency of Vietnam that the foreign expert will directly implement the activities of the program or project funded by non-governmental organizations from foreign countries according to the approved program or project documentation."b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."ealth;

This Decision regulates financial mechanisms and policies for border economic zones;No.The subjects to which this Decision applies include state management agencies, organizations, individuals related to commercial, investment, production activities and other business operations within border economic zones; Border economic zones are economic zones established in border areas with international border gates or main border gates and bilateral border gates, and established by a Decision of the Prime Minister, including the special economic-commercial zone of Lao Bao, Quang Tri province and the international border economic zone of Cau Treo, Ha Tinh province;

Chapter

GENERAL PROVISIONS

Article 1. Scope of Regulation

A duty-free zone within a border economic zone is a geographical area with defined boundaries, separated from the outside territory by a solid fence (except for the special economic-commercial zone of Lao Bao, Quang Tri province and the international border economic zone of Cau Treo, Ha Tinh province), equipped with gates and entrances ensuring conditions for customs control and other relevant competent authorities, with a customs office supervising and inspecting goods and means of transport entering and exiting the zone;

Article 2. Applicability

Duty-free zones within border economic zones include special economic-commercial zones, industrial trade zones, free trade zones, and other zones named differently established by a Decision of the Prime Minister, having trading relations with the outside as export and import relations;concerning the classification and determination of state management authority in the field of crop productionINVESTMENT AND CREDIT POLICIESrime Minister cquarantine upon import.

Article 3. Explanation of Terms

In this Decision, the following terms shall be understood as follows:

1. Article 4. Sources of capital for infrastructure investment from the state budgetpolicies Projects for constructing technical infrastructure and social infrastructure in border economic zones are allocated funds from local government development investment capital;policies The central government supports infrastructure investment projects in border economic zones according to Decision No. 60/2010/QD-TTg dated September 30, 2010 of the Prime Minister. Specifically, during the period 2013-2015, support at least 70% of the total capital from the central budget annually for developing infrastructure systems in selected border economic zones for concentrated development as approved by the Prime Minister;

Management, use, and settlement of state budget support capital for infrastructure construction in border economic zones shall be carried out in accordance with laws on basic construction investment management, the State Budget Law, and other relevant laws;u Article 5. Capital Mobilization CInvestment projects in border economic zones can mobilize capital through bond issuance in accordance with the law:êFor corporate bonds guaranteed by the Government: Implement in accordance with Decree No. 01/2011/ND-CP dated January 5, 2011 of the Government on issuing government bonds, corporate bonds guaranteed by the Government, and local government bonds; enterprises must ensure conditions and implement in accordance with the Law on Public Debt Management and guiding documents;

For local government bonds: Implement in accordance with Decree No. 01/2011/ND-CP dated January 5, 2011 of the Government on issuing government bonds, corporate bonds guaranteed by the Government, and local government bonds;

Chapter

SPECIFIC PROVISIONS

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For corporate bonds: Implement in accordance with Decree No. 90/2011/ND-CP dated October 14, 2011 of the Government on issuing corporate bonds;

All proceeds from bond issuance shall be managed and used in accordance with the law;

1. Foreign organizations and individuals, overseas Vietnamese are allowed to directly invest in border economic zones, including applying build-operate-transfer (BOT), build-transfer (BT), build-transfer-operate (BTO) forms, and public-private partnership investment forms;developmentInfrastructure technical construction projects, social infrastructure projects, and necessary service and public facility construction projects in border economic zones are included in the list of officially called for official development assistance (ODA) projects in accordance with the law;

2. Investment projects in border economic zones can borrow from credit institutions, foreign bank branches, and raise capital from domestic and foreign organizations and individuals in accordance with the law.ầPrivate investment to develop infrastructure systems in selected border economic zones for concentrated investment development shall be carried out according to the project approved by the Prime Minister.on The management, utilization, and settlement of state budget capital support for the construction of infrastructure in border economic zones shall be implemented in accordance with the laws on investment construction management, the State Budget Law, and other relevant legal provisions.

3. Article 5. Capital Mobilization

Investment projects in border economic zones shall mobilize capital through the issuance of bonds in accordance with the law:

1. For corporate bonds guaranteed by the Government: Implement in accordance with the provisions of Government Decree No. 01/2011/NĐ-CP dated January 5, 2011, regarding the issuance of government bonds, bonds guaranteed by the Government, and local government bonds; enterprises must ensure the conditions and implement in accordance with the Public Debt Management Law and related implementing regulations.

a) Local government bonds: Implement in accordance with the provisions of Government Decree No. 01/2011/NĐ-CP dated January 5, 2011, concerning the issuance of government bonds, bonds guaranteed by the Government, and local government bonds.onCorporate bonds: Implement in accordance with the provisions of Government Decree No. 90/2011/NĐ-CP dated October 14, 2011, concerning the issuance of corporate bonds.FUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDSAll funds raised from bond issuance shall be managed and utilized in accordance with the law.

b) For level crossings completed before June 30, 2014 that meet the conditions for signal connection, the connection work must be completed no later than December 31, 2015.- Size of the stamp: 1 Foreign organizations and individuals, overseas Vietnamese can directly invest in border economic zones, including the application of build-operate-transfer (BOT), build-transfer (BT), build-transfer-operate (BTO) models, and public-private partnership forms.No. Projects for constructing technical infrastructure, social infrastructure, and necessary service utility and public works in border economic zones shall be included in the list of officially called for official development assistance (ODA) projects in accordance with the law.on Investment projects within border economic zones may borrow capital from credit institutions, foreign bank branches, and raise capital from domestic and foreign organizations and individuals in accordance with the law.policiesbonds,policiesSuch capital may be used to establish new economic zones or to create land clearance funds for developing border economic zones in accordance with the law.

c) Decision No. 54/2013/NĐ-CP dated May 22, 2013, supplementing Government Decree No. 75/2011/NĐ-CP dated August 30, 2011.councillORS OTHER FINANCIAL POLICIES

d) Article 9. Personal Income Tax Incentives

2. Services produced and consumed within the duty-free zone of border economic zones are exempt from value-added tax under Article 8 of the Value-Added Tax Law and related implementing regulations.u Goods and services from the duty-free zone of border economic zones brought into other functional areas within the border economic zone or into the domestic market of Vietnam must pay value-added tax in accordance with the law.

3. Goods and services exported from the duty-free zone of border economic zones to other countries shall comply with the Special Consumption Tax Law and related implementing regulations.policies Equipment, machinery, and transportation vehicles specified in this clause;rime Minister cThe export of goods from the border economic zone at Phong Treo, Ha Tinh Province is exempt from export tax.No.late hỗ 24 of the Government on supporting the development of enterprises until 2020;developmentThe Ministry of Planning and Investment shall issue limport quotas and raw material and component quotas for imported goods before they enter the domestic market.

4. The amount of import tax payable shall be based on the quantity, rate of import tax applicable to goods entering the domestic market of Vietnam, and the customs value calculated on the portion of raw materials and components imported from abroad that constitute part of the imported goods entering the domestic market of Vietnam. For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;The quota for import tax shall correspond to the quota of raw materials and components constituting part of the imported goods.

Article 6. Capital from the economic zone land fund

The People's Committees of provinces shall use revenues from land use fees and land lease fees collected within the border economic zones to invest in constructing technical infrastructure works and social infrastructure, necessary service and convenience facilities serving the entire border economic zone, or to create capital for land clearance for the development of border economic zones in accordance with the provisions of the law. trThe management of import tax and customs value shall be conducted accordingly.

Article 7. State credit capital

Investment projects within the border economic zones shall enjoy state investment credit policies and export credit policies as stipulated in Decree No. 75/2011/ND-CP dated August 30, 2011 of the Government on state investment credit and export credit, and Decree No. 54/2013/ND-CP dated May 22, 2013 of the Government supplementing Decree No. 75/2011/ND-CP dated August 30, 2011.gImported goods into the duty-free zone of border economic zones when sold into the domestic market of Vietnam in accordance with relevant laws must pay import tax as prescribed.

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TAX, FEES, AND OTHER FINANCIAL POLICIES

Amend and supplement some articles of Government Decree No. 142/2005/NĐ-CP dated November 14, 2005, specifically as follows:

Article 8. Corporate Income Tax Incentives

AMENDING AND SUPPLEMENTING CERTAIN PROVISIONS OF CIRCULAR NO. 16/2025/TT-BCT DATED FEBRUARY 1, 2025 OF THE MINISTER OF INDUSTRY AND TRADE ON THE OPERATION OF THE COMPETITIVE WHOLESALE ELECTRICITY MARKETCorporate income tax incentives for businesses operating within the border economic zones shall be implemented in accordance with the provisions of the Law on Corporate Income Tax and guiding documents.

Investment.

1. Article 9. Personal Income Tax Incentives

2. Vietnamese and foreign individuals directly working, producing, and doing business within the border economic zones, who have income from such work, production, and business activities within the border economic zones, shall be subject to personal income tax according to the Law on Personal Income Tax and shall have their tax payable reduced by 50%.

Procedures for registration, declaration, payment, settlement, and refund of personal income tax shall be carried out in accordance with the provisions of the law.

1. Article 10. Value Added Tax Incentives

2. Goods and services from the duty-free zone within the border economic zones exported abroad shall not be subject to value added tax. For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;Border economic zones such as Phong Treo (Ha Tinh Province), Lao Bao Special Economic Zone (Quang Tri Province), An Giang Border Economic Zone (An Giang Province), Moc Bai Border Economic Zone (Tien Giang Province), Bo Y International Border Economic Zone (Kon Tum Province), Dong Dang-Lang Son Border Economic Zone (Lang Son Province), Mong Cai Border Economic Zone (Quang Ninh Province), and Dong Thap Border Economic Zone (Dong Thap Province) when leasing land or water surfaces, in addition to enjoying incentives stipulated in Clause 1 of this Article, shall also have their land and water surface rental fees reduced by 70% based on the lowest land and water surface rental rates in the province, as determined by the provincial People's Committee, starting from the year following the expiration of the incentive period specified in Clause 1 of this Article.

3. Goods and services produced and consumed within the duty-free zone within the border economic zones shall not be subject to value added tax.policies Government Decree No. 44/2008/NĐ-CP dated April 9, 2008, on land use fee collection, and Government Decree No. 120/2010/NĐ-CP dated December 30, 2010, amending and supplementing certain articles of Government Decree No. 198/2004/NĐ-CP dated December 3, 2004, specifically as follows:

4. Goods and services imported from abroad into and consumed within the duty-free zone within the border economic zones, goods and services from other functional areas within the border economic zones, and goods and services from domestic Vietnam exported into the duty-free zone within the border economic zones shall be subject to a zero percent rate of value added tax, except in the following cases:

a) Goods and services that are not eligible for a zero percent rate of value added tax as provided for in Clause 1, Article 8 of the Law on Value Added Tax and guiding documents.onIssue business licenses for activities related to the purchase and sale of goods and activities directly related to the purchase and sale of goods for foreign-invested enterprises and foreign investors investing in border economic zones for the first time.FUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDSAll funds raised from bond issuance shall be managed and utilized in accordance with the law.

b) Goods that do not undergo customs procedures when exported from other functional areas within the border economic zones and from domestic Vietnam into the duty-free zone that is not separated from the outside territory by a solid fence.policies Contracts and documents related to real estate in border economic zones,, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP The Ministry of Finance shall issue a list of goods that do not undergo customs procedures and a list of goods subject to pre-refund inspection before value added tax refunds applicable to the goods and services specified in this clause based on the proposal of the provincial People's Committee having the border economic zone.

for relevant entities. trGoods and services from the duty-free zone within the border economic zones brought into consumption at other functional areas within the border economic zones or into consumption in domestic Vietnam shall be subject to value added tax in accordance with the provisions of the law. The Fees applicable in border economic zones shall be submitted to competent authorities for promulgation in accordance with the law on fees and charges.

5. Maintenance and repair responsibilities for facilities constructed by investors in accordance with the law.

Article 11. Special Consumption Tax

Goods and services subject to special consumption tax imported from abroad into duty-free zones within border economic zones, from other functional areas within border economic zones, and from domestic Vietnam exported into duty-free zones within border economic zones, from duty-free zones within border economic zones imported into domestic Vietnam and other functional areas within border economic zones, and from duty-free zones within border economic zones exported to foreign countries shall be implemented in accordance with the provisions of the Special Consumption Tax Law and guiding documents.rime Minister cResponsibilities for organizing the management, exploitation, maintenance, and repair of infrastructure and the rational use of infrastructure by investors.

Article 12. Export and Import Tax Preferences

1. Goods imported for fixed assets of investment projects in border economic zones (excluding duty-free zones) are exempt from import tax, including:

a) Equipment and machinery;

b) Special-purpose transportation means within production lines that are not yet produced domestically, including passenger vehicles with 24 seats or more and water transport means for picking up and dropping off workers;

c) Spare parts, components, detachable parts, spare parts, fixtures, molds, accessories for assembling equipment and machinery as specified in point a and point b of this clause;- Size of the stamp: 1 equipment, machinery, and specialized transportation vehicles specified in points a and b of this clause;

d) Raw materials and materials not yet produced domestically used to manufacture equipment and machinery within production lines ordevelopment to manufacture spare parts, components, detachable parts, spare parts, fixtures, molds, accessories for assembling equipment and machinery as specified in point a of this clause;

d) Construction materials not yet produced domestically.

The exemption from import tax for goods issued imported as stipulated in this clause applies to cases where the scale of the project is expanded, technology is replaced,policies or technology is updated.

2. Goods from duty-free zones within border economic zones exported to foreign countries or imported from foreign countries into duty-free zones within border economic zones and only used within duty-free zones, goods moved from one duty-free zone to another duty-free zone are not subject to export tax or import tax.

3. Goods produced, processed, recycled, or assembled in duty-free zones within border economic zones when exported to foreign countries are exempt from export tax.

4. Building materials from domestic Vietnam or from other functional areas within border economic zones brought into duty-free zones within border economic zones for construction, repair, and maintenance of technical infrastructure and common social infrastructure in duty-free zones are exempt from export tax. For goods and services originating from domestic Vietnam exported into and only used in the Lao Bao Border Economic Zone, Quang Tri Province, and the International Border Gate Economic Zone at Quay Treo, Ha Tinh Province, they are exempt from export tax. CThe town of Treo, Ha Tinh province is exempted from export tax.

5. Raw materials, materials, and spare parts not yet produced domestically imported for production of investment projects in border economic zones (except projects producing products subject to special consumption tax, electronic products, refrigeration products, and other items as decided by the Prime Minister) are exempt from import tax for a period of five years, starting from the date of commencement of production.

Determining raw materials, materials, and spare parts not yet produced domestically as the basis for tax exemption is carried out according to the list For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;issued by the Ministry of Planning and Investmentpolicies issued by the Ministry of Planning and Investment.

6. Goods produced, processed, recycled, or assembled in duty-free zones without using imported raw materials or spare parts from abroad when imported into domestic Vietnam are exempt from import tax; if imported raw materials or spare parts from abroad are used, then when imported into domestic Vietnam, only the import tax on the portion of imported raw materials or spare parts constituting the goods must be paid (except for goods produced, processed, recycled, or assembled in investment projects with total investment exceeding 20 billion VND in the International Border Gate Economic Zone at Quay Treo, Ha Tinh Province, and the Lao Bao Border Economic Zone, Quang Tri Province, which use imported raw materials or spare parts from abroad, and are exempt from import tax for five years from the start of production). Determining the import tax payable for the portion of imported raw materials or spare parts constituting the goods imported into domestic Vietnam is carried out as follows:For power plants invested under the Build-Operate-Transfer (BOT) model, n is determined according to the operational period of the power plant stipulated in the BOT contract.In cases where organizations or individuals engaged in production and business in duty-free zones have registered with customs authorities regarding the list of goods imported for use as raw materials or spare parts for production and the quota of raw materials or spare parts used to produce imported goods before importing them into domestic Vietnam, the determination of the import tax payable is based on the quantity, tariff rate of the imported goods into domestic Vietnam, and the customs value calculated on the portion of imported raw materials or spare parts from abroad constituting the imported goods;

a) If the customs value cannot be determined according to point a of this clause, the customs authorityrime Minister cwill determine the import tax payable for the portion of imported raw materials or spare parts constituting the imported goods into domestic Vietnam according to the regulations on management and customs valuation.of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairsimported goodsrime Minister cIf the goods are intended for domestic consumption and the raw material and spare parts quotas used to produce imported goods before they enter the domestic market are determined, the determination of the import tax payable shall be based oncouncillORSthe quantity, rateNo. of collection,policies of the import tariff applicable to goods entering the domestic market of Vietnam and the customs value calculated on the portion of raw materials and spare parts imported from abroad that constitute part of the imported goods entering the domestic market of Vietnam;yraw materials and spare parts imported from abroad that form part of the imported goods entering the domestic market of Vietnam;

b) If the customs value cannot be determined according to point a of this clause, the customs authoritydevelopmentwill determine the import tax payable for the portion of imported raw materials or spare parts constituting the imported goods into domestic Vietnam according to the regulations on management and customs valuation. of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairscollectionpolicies đNo.with theầquota of raw materials and spare partsof the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairsthat constitute part of the imported goodsrime Minister cGoods imported into duty-free zones within border economic zones when sold into domestic Vietnam in accordance with relevant laws must pay import tax as prescribed.on management of collectionpolicies and the customs value.

7. Imported goods entering a free zone within a border economic zone when sold into the domestic market of Vietnam according to relevant laws must pay import taxes as prescribed.

8. For goods produced, processed, recycled, or assembled in duty-free zones within border economic zones if they meet the conditions for applying preferential import tax rates or special preferential import tax rates, they shall be subject to such import tax rates as prescribed by the laws on export tax and import tax.

Article 13. Land Rent and Water Surface Rent Exemptions

1. Investment projects in border economic zones are exempt from land rent and water surface rent according to the provisions of Government Decree No. 142/2005/NĐ-CP dated November 14, 2005 on collecting land rent and water surface rent, and Government Decree No. 121/2010/NĐ-CP dated December 30, 2010 amending and supplementing certain articles of Government Decree No. 142/2005/NĐ-CP dated November 14, 2005, specifically as follows: for amending and supplementing some articles of Decree No. 142/2005/NĐ-CP dated November 14, 2005, specifically as follows:

a) Exemption from land rent and water surface rent for investment projects in special fields encouraged for investment.

b) Exemption from land rent and water surface rent for fifteen years starting from the date of completion and putting into operation for investment projects in fields encouraged for investment.ầinvestment.

c) Exemption from land rent and water surface rent for eleven years starting from the date of completion and putting into operation for investment projects not falling under points a and b of Clause 1 of this Article.to3. The name of Clause 3 of Article 22 is amended and supplemented as follows:

d) The list of special fields encouraged for investment and fields encouraged for investment as prescribed by laws on investment.

2. Domestic and foreign investors investing in the International Border Economic Zone of Lào Cai (Lào Cai Province), the International Border Economic Zone of u Treo (Ha Tinh Province), the Special Border Economic and Trade Zone of Lao Bảo (Quảng Trị Province), the Border Economic Zone of An Giang (An Giang Province), the Border Economic Zone of Mộc Bài (Tây Ninh Province), the International Border Economic Zone of Bờ Y (Kon Tum Province), the Border Economic Zone of Đồng Đăng - Lạng Sơn (Lạng Sơn Province), the Border Economic Zone of Móng Cái (Quảng Ninh Province), and the Border Economic Zone of Đồng Tháp (Đồng Tháp Province) when leasing land and water surfaces shall, in addition to enjoying the incentives stipulated in Clause 1 of this Article, be granted a reduction of seventy percent of land rent and water surface rent calculated based on the lowest rental price of land and water surfaces within the province as prescribed by the provincial People's Committee, starting from the year following the expiration of the incentive period specified in Clause 1 of this Article. 2. Thành phần hồ sơ bao gồm báo cáo về nội dung và kế hoạch điều chỉnh cục bộ quy hoạch chung, bản vẽ, các văn bản pháp lý, tài liệu liên quan và dự thảo Quyết định phê duyệt điều chỉnh cục bộ quy hoạch chung.Town of Treo (Ha Tinh province), Special Border Economic-Trade Zone Lao Bao (Quang Tri province), Border Economic Zone of An Giang (An Giang province), Border Economic Zone of Mong Cai (Quang Ninh province), Border Economic Zone of Bo Y (Kon Tum province), Border Economic Zone of Dong Dang - Lang Son (Lang Son province), Border Economic Zone of Mo Bac (Tay Ninh province), and Border Economic Zone of Dong Thap (Dong Thap province) when leasing land or water surface, in addition to enjoying the incentives stipulated in Clause 1 of this Article, they will also have their land lease fees and water surface lease fees reduced by 70%, calculated based on the lowest lease price for land and water surface in the province, as prescribed by the provincial People's Committee, starting from the year following the expiration of the incentive period mentioned in Clause 1 of this Article.rime Minister cDecree No. 44/2008/NĐ-CP dated April 9, 2008 of the Government on land use fee collection and Decree No. 120/2010/NĐ-CP dated December 30, 2010 of the Government on amending and supplementing some provisions of Decree No. 198/2004/NĐ-CP dated December 3, 2004, specifically as follows:

Article 14. Incentives for Land Use Fee Collection

Investors who need to use land in border economic zones for production and business purposes and choose the form of state allocation of land with payment of land use fee shall be allocated land with payment of land use fee by the State; they shall be exempted or granted reductions in land use fees according to the provisions of Government Decree No. 198/2004/NĐ-CP dated December 3, 2004, Government Decree No. 44/2008/NĐ-CP dated April 9, 2008 on collection of land use fees, and Government Decree No. 120/2010/NĐ-CP dated December 30, 2010 amending and supplementing certain articles of Government Decree No. 198/2004/NĐ-CP dated December 3, 2004, specifically as follows:No. Decree No. 198/2004/NĐ-CP dated December 3, 2004, specifically as follows:No. granting licenses to foreign organizations and traders to establish offices in border economic zones; issuing business licenses for trading activities and other activities directly related to trading for foreign-invested enterprises and foreign investors investing in border economic zones for the first time.

1. Exemption from land use fees for projects in special fields of preferential investment.

2. Reduction of fifty percent of land use fees payable to the state budget for projects in fields of preferential investment.

3. Reduction of thirty percent of land use fees payable to the state budget for projects not falling under Clauses 1 and 2 of this Article.

4. The list of special fields of preferential investment and fields of preferential investment as prescribed by laws on investment.

Article 15. Policies on Fees and Charges

1. The management board of border economic zones is authorized to collect certain types of fees and charges related to its state management activities as prescribed, including:

a) Investment appraisal fees and business registration certificate issuance fees, information provision fees regarding business registration for investment projects within its jurisdiction.

b) Fees and charges related to the issuance, reissuance, amendment, supplementation, and extension of representative office establishment permits for organizations and foreign traders setting up offices in border economic zones; business licenses for trading activities and other activities directly related to trading for foreign-invested enterprises and foreign investors first investing in border economic zones., amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP documents regarding real estate in border economic zones;

c) Legal basis lFees and charges related to labor permit issuance, renewal, extension, and revocation for foreigners and overseas Vietnamese working in border economic zones; labor books for Vietnamese workers working in border economic zones.

d) Seniority allowance (14%):Decision No. 8/2018/NĐ-CP dated January 15, 2018 of the Government amending certain Decrees related to business conditions under the jurisdiction of the Ministry of Industry and Trade; Fees and charges related to issuing certificates of origin for goods produced in border economic zones and other permits, certificates, and certifications relevant in border economic zones.

d) Fees and charges related to confirmation of contracts and other documents concerning real estate in border economic zones for relevant organizations.nationalcertificates foramendreal estate in border economic zones provided to relevant organizations.policies certificates forArticle 1. Information about resettlement housingreal estate in border economic zones provided to relevant organizations., amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP certificates for

2. The management board of border economic zones shall establish fee and charge levels applicable in border economic zones and submit them to competent authorities for promulgation in accordance with laws on fees and charges. lfees applicable in border economic zones shall be submitted to the competent authority for issuance in accordance with the law on fees and charges.

3. Fees and charges collected directly by the management board of border economic zones shall be partially returned by the state budget to cover organizational collection costs and supplementary operating expenses in accordance with the law.

Article 16. Policy on Exploitation and Utilization of Infrastructure Projects in Border Economic Zones

1. Investors with production and business projects in border economic zones that utilize technical infrastructure and social infrastructure within the zone must pay for the use of such infrastructure.

2. Enterprises investing in technical and social infrastructure in border economic zones may be organized to:

a) Manage, exploit, and collect fees from investors within the border economic zone for the use of infrastructure projects they have invested in according to the provisions of the law.No.for projects constructed by investors in accordance with the law.investorsresponsibility for organizing management, operation, maintenance, and repair of infrastructure facilities

b) Charge fees for the use of infrastructure construction projects (charged to vehicles entering and exiting the border gate), service facilities, and public utilities within the border economic zone in accordance with the law on fees and charges, including:

- Fees collected from infrastructure projects and utilities funded by the State are revenues belonging to the state budget;

- Fees collected from infrastructure projects and utilities not funded by the State are revenues not belonging to the state budget.

The People's Council of the province having a border economic zone shall decide specifically on the level of collection and management and use of fees for the use of infrastructure and utilities as stipulated in this point in accordance with the guidance of the Ministry of Finance.

3. For common technical and social infrastructure projects in border economic zones not covered by the provisions of Clause 2 of this Article, the Management Board of the border economic zone shall be responsible for organizing management, exploitation, maintenance, and collection of fees from investors within the zone at prices set by the provincial People's Committee to fund maintenance and upkeep of these infrastructure projects and implement management in accordance with the law. trof the projects.onresponsibility for organizing management, operation, maintenance, and repair of infrastructure facilitiesầof the projects.ầInvestors in the zone shall pay fees at the price level set by the Provincial People's Committee to invest in maintaining and servicing the infrastructure facilities and manage them in accordance with the provisions of the law.

Chapter

IMPLEMENTATION

Article 17. Responsibilities of the Management Board of the Border Economic Zone

The Management Board of the border economic zone has the authority and responsibility to manage state activities in the border economic zone in accordance with this Decision and related laws.

Article 18. Responsibilities of the People's Committee of the Province Having a Border Economic Zone

1. Direct the preparation and approval of detailed construction planning for the border economic zone and functional areas within it; direct the review and approval of the basic design of investment projects to develop infrastructure in functional areas within the border economic zone in accordance with relevant laws. trDirect the examination and approval of the basic design of projects for developing infrastructure structures within the functional zones of the border economic zone in accordance with relevant laws.

2. Direct the implementation of land area recovery, compensation, clearance, resettlement, and the execution of lease or transfer procedures within the border economic zone in accordance with the law on land and related laws.of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairswithin the economic zonepolicies Equipment, machinery, and transportation vehicles specified in this clause;rime Minister cin accordance with the provisions of the Land Law and other relevant laws.

3. Lead in drafting plans and reporting to the Provincial People's Council for decisions on using local budget funds to invest in technical and social infrastructure systems in the border economic zone in accordance with the law on investment, state budget, and other related laws.N ||| declaration of customs import procedures.to invest in the systemNo.of technical infrastructure and social infrastructure of the border economic zone in accordance with the Investment Law, State budget regulations, and other relevant legal provisions.

4. Submit to the Provincial People's Council for decisions on the level of collection and management and use of fees for the use of infrastructure and utilities.onusage fees for facilities and utilities.

5. Specify conditions (investment capital scale, area of land for duty-free sales) and direct the management of duty-free sales for tourists visiting non-tariff zones in accordance with actual conditions in the locality, meeting the needs of provincial tourism development while ensuring strict management to prevent abuse of policies for smuggling and commercial fraud. wardthe establishment of duty-free zones that are suitable for local conditions, meeting the needs of tourism development while ensuring strict management to prevent abuse of policies for smuggling and commercial fraud.

6. Carry out other state management tasks and powers over the border economic zone as prescribed by law.

Article 19. Responsibilities of Ministries and Sectors

1. 12 ||| and Investmentpolicies The Ministry of Planning and Investment, the Ministry of Finance, and the Ministry of Industry and Trade shall be responsible for managing and guiding localities with border economic zones to implement the policies stipulated in this Decision.ệThese ministries and sectors shall be responsible for implementing the provisions of this Decision in localities with border economic zones within their respective functions.

2. This Decision shall take effect from January 15, 2014.FUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDSThis Decision abolishes:

Article 20. Implementation Provisions

1. Decision No. 33/2009/QĐ-TTg dated March 2, 2009 of the Prime Minister on financial mechanisms and policies for border economic zones;

2. Decision No. 93/2009/QĐ-TTg dated July 10, 2009 of the Prime Minister amending and supplementing Clause 4, Article 21 of Decision No. 33/2009/QĐ-TTg dated March 2, 2009 of the Prime Minister on financial mechanisms and policies for border economic zones;

a) Provisions on financial mechanisms and policies in the operational regulations of border economic zones and duty-free zones stipulated in the annex attached to this Decision.

b) In cases where the documents cited in this Decision are amended, supplemented, or replaced, they shall be implemented according to the provisions of the amended, supplemented, or replacing documents.

c) Investment projects that have been granted Investment License or Investment Certificate and are currently enjoying preferential policies higher than those prescribed in this Decision, if they meet the conditions for preferential treatment, shall continue to enjoy such preferential treatment as stated in the Investment License or Investment Certificate for the remaining period. If the preferential treatment stated in the Investment License or Investment Certificate is lower than the preferential level prescribed in this Decision, they shall enjoy the preferential treatment as prescribed in this Decision for the remaining period.

3. Regarding the policy of tax-free sales to tourists visiting duty-free zones within border economic zones:uThe preferential tax policy for tourists visiting duty-free zones within border economic zones, as stipulated in the Decisions of the Prime Minister on the operational regulations of each border economic zone, shall be applied with a value not exceeding VND 1,000,000 (one million) per person per day.

4. Business entities are only permitted to engage in tax-free sales to tourists in duty-free zones when they have shops located within detailed construction plans for functional areas approved, and hold a business license for tax-free sales issued by the competent authority in accordance with the regulations of the provincial People's Committee.u Establish a list of goods not eligible for tax-free sales to tourists visiting duty-free zones, including goods subject to special consumption tax and goods managed under tariff quotas.ầEstablish a list of goods subject to import duties upon entry from abroad into duty-free zones within border economic zones.

Political Theory Department;Develop measures to manage, prevent, and handle actions exploiting preferential tax policies to collect and smuggle goods into the domestic market, and engage in illegal business activities.

a) Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairmen of provincial People's Committees with border economic zones, and related organizations and individuals are responsible for implementing this Decision./.

b) Business entities are only permitted to operate tax-free retail salesiwithin the duty-free zone when they have storeslogolocated in detailed construction planning areas approved, possessing a business operation permit for tax-free retail sales issued by the competent authority in accordance with the provincial People's Committee's regulations.

c) The Ministry of Finance shall take the lead and coordinate with relevant ministries, provincial people's committees having border economic zones:

- To specify the list of goods not eligible for tax-free sale to tourists visiting duty-free zones including goods subject to special consumption tax and goods managed under tariff quotas;

- To specify the list of goods subject to import duties when imported from abroad into duty-free zones within border economic zones;rime Minister cu;

- To develop measures to manage, prevent, combat, and handle actions exploiting preferential tax policies to collect and smuggle goods into the domestic market and engage in illegal business activities.

6. The ministers, heads of ministerial-level agencies, heads of government-affiliated agencies, chairpersons of provincial people's committees with border economic zones, and related organizations and individuals are responsible for implementing this Decision./.