Decision No. 93/2009/QD-TTg amends and supplements the tax-free sales policy for tourists visiting duty-free zones within border economic zones. This policy applies until the end of 2012, and from January 1, 2013 onwards, it will be implemented according to the Regulations on Tax-Free Sales. Simultaneously, the Ministry of Finance will establish a management mechanism to restrict the importation of goods subject to special consumption taxes in duty-free zones.
Scope of application
The Ministry of Finance, relevant Ministries, People's Committees of provinces and centrally governed cities, and tourists visiting duty-free zones within border economic zones.
Key points
- Tourists visiting duty-free zones will enjoy tax benefits according to the Prime Minister's Decision from 2009 to the end of 2012, thereafter following the Regulations on Tax-Free Sales accompanying Decision No. 24/2009/QD-TTg.
- The Ministry of Finance will take the lead in establishing mechanisms to encourage the development of production, trade, and tourism in border economic zones.
- The Ministry of Finance will coordinate with relevant Ministries and People's Committees of provinces and centrally governed cities to manage and restrict the importation of goods subject to special consumption taxes in duty-free zones.
- The Ministry of Finance shall specify the List of goods requiring restricted imports and develop measures to prevent abuse of preferential policies.
- The Ministry of Finance will coordinate with relevant agencies to manage, prevent, and handle abuses of preferential policies.
🌐 Social impact of this document
- Positive impact: Facilitates tourism, increases tourist attraction to duty-free zones.
- Negative impact: May lead to smuggling if not strictly managed.
- Benefits: Tourists benefit from tax advantages, businesses operating in duty-free zones have opportunities for development.
- Costs: Increased management and supervision costs for competent authorities.
❓ Frequently asked questions
Who does this Decision apply to?
This Decision applies to tourists visiting duty-free zones within border economic zones.
Until when will the tax benefits be implemented?
Tax benefits for tourists visiting duty-free zones within border economic zones will be implemented until the end of 2012, from January 1, 2013 onwards, they will follow the Regulations on Tax-Free Sales.
What will the Ministry of Finance do to manage the importation of goods subject to taxes?
The Ministry of Finance will specify the List of goods requiring restricted imports and develop measures to prevent abuse of preferential policies.
When does this Decision come into effect?
This Decision takes effect from July 1, 2009.
Which agencies are responsible for implementing this Decision?
Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government, Chairpersons of People's Committees of provinces and centrally governed cities are responsible for implementing this Decision.
Full text
DECISION
Amending and supplementing Clause 4 of Article 21 of Decision No. 33/2009/QĐ-TTg dated March 2, 2009 of the Government on mechanisms and financial policies for border economic zones
Issuing mechanisms and financial policies for border economic zones
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PRIME MINISTER
Pursuant to the Law on Organization of the Government dated December 25, 2001;
Pursuant to Decree No. 29/2008/NĐ-CP dated March 14, 2008 of the Government on industrial parks, export processing zones, and economic zones;
Considering the proposal of the Minister of Finance,
DECISION:
Article 1. Amending and supplementing Clause 4 of Article 21 of Decision No. 33/2009/QĐ-TTg dated March 2, 2009 of the Government on mechanisms and financial policies for border economic zones as follows:
"4. Regarding tax-free sales policies for tourists visiting duty-free areas within border economic zones:
a) Tax incentives for tourists visiting duty-free areas within border economic zones shall be implemented according to the Decisions of the Government on the operational regulations of each border economic zone until the end of 2012. From January 1, 2013 onwards, implementation shall follow the Regulations on Duty-Free Sales issued together with Decision No. 24/2009/QĐ-TTg dated February 17, 2009 of the Government.
b) The Ministry of Finance shall take the lead and coordinate with relevant ministries, provincial people's committees under the central government to study and develop mechanisms and policies to encourage production, trade, tourism development, and measures to prevent and combat smuggling and commercial fraud in border economic zones.
c) The Ministry of Finance shall take the lead and coordinate with the Ministry of Industry and Trade to specify the list of goods subject to special consumption taxes (tobacco, alcohol, beer) that need to be restricted from importation in the list of goods sold tax-free to tourists visiting duty-free areas within border economic zones; and coordinate with relevant ministries, provincial people's committees under the central government to develop management measures, prevention, and handling of actions exploiting preferential policies to collect and smuggle goods into the domestic market and engage in illegal business operations."
This Decision takes effect from July 1, 2009.
Article 2. This Decision shall take effect from July 1, 2009.
Article 3. Ministers, heads of ministerial-level agencies, heads of government agencies, and Chairpersons of Provincial People's Committees and Municipal People's Committees directly under the Central Government shall be responsible for enforcing this Decision.
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