Hệ thống pháp luật

THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No: 46/2006/TT-BTC

Hanoi, May 26, 2006

 

CIRCULAR

GUIDING THE FINANCIAL REGIME AND CUSTOMS PROCEDURES APPLICABLE TO CHAN MAY-LANG CO ECONOMIC ZONE, THUA THIEN HUE PROVINCE

Pursuant to the State Budget Law;
Pursuant to the Laws and Ordinances on taxes, charges and fees;
Pursuant to the Prime Minister's Decision No. 04/2006/QD-TTg of January 5, 2006, on the establishment of Chan May-Lang Co Economic Zone, Thua Thien Hue province, and the promulgation of the Regulation on its operation;
The Finance Ministry hereby guides the financial regime and customs procedures applicable to Chan May-Lang Co economic zone as follows:

I. GENERAL PROVISIONS

1. Scope of regulation

The financial regime and customs procedures provided for in this Circular (hereinafter called the financial regime for short) shall apply in Chan May-Lang Co Economic Zone, Thua Thien Hue province (hereinafter called Chan May-Lang Co EZ for short).

The financial regime provided for in this Circular shall only apply to business activities conducted in Chan May-Lang Co EZ. Where organizations or individuals conduct business activities in both Chan May-Lang Co EZ and inland Vietnam, they shall have to account separately business activities in Chan May-Lang Co EZ so as to have a ground for determination of the applicable financial regime.

Foreign-invested enterprises and foreign parties to business cooperation contracts, that have been granted investment licenses; domestic business establishments that have been granted investment preference certificates in Chan May-Lang Co EZ before the effective date of the Prime Minister's Decision No. 04/2006/QD-TTg of January 5, 2006 (hereinafter called Decision No. 04/2006/QD-TTg for short), but have not fully enjoyed preferences shall enjoy the preferential policies provided for in this Circular for the remaining preferential period. Where projects are eligible for preferences higher than those prescribed in this Circular, they shall continue enjoying such preferences for the remaining durations according to the investment licenses.

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Subject to this Circular are:

a/ Domestic investors of various economic sectors operating under the provisions of the State Enterprise Law, the Enterprise Law or the Cooperative Law, individual business households and independent practitioners.

b/ Foreign organizations and individuals, including foreign-invested enterprises, foreign investors to business cooperation contracts, overseas Vietnamese operating in the forms provided for in the Law on Foreign Investment in Vietnam and foreign investors doing business not under the Law on Foreign Investment in Vietnam.

3. Interpretation of terms

In this Circular, the terms below shall be construed as follows:

- The non-tariff zone means the geographical area separated by solid fences from other functional zones in Chan May-Lang Co EZ according to the provisions of Articles 7, 8 and 9 of Decision No. 04/2006/QD-TTg.

- The functional zones include the industrial park, the port and port logistic service area, the tourist and entertainment service area, the population quarter and the administrative quarter within Chan May-Lang Co EZ (excluding the export-processing zone), which are defined in the general planning on Chan May-Lang Co EZ approved by the Prime Minister.

- Inland Vietnam means functional zones within Chan May-Lang Co EZ and the remaining part of the Vietnamese territory (except the zones similar to the non-tariff zone specified in Clause 1, Article 5 of the 2005 Import Tax and Export Tax Law (amended) and the export-processing zone).

- Customs control gate: The non-tariff zone shall have two customs control gates: one at the junction between the non-tariff port and the tariff port and the overseas area, called gate A for short; and the other at the junction between the non-tariff port and the inland, called gate B for short.

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4. Conditions for application of the financial regime related to the non-tariff zone

The financial mechanisms provided for the non-tariff zone in Chan May-Lang Co EZ shall apply only when the non-tariff zone fully meets the following conditions:

- Having a solid fence to ensure the isolation of activities within it from those in other functional zones in Chan May-Lang Co EZ;

- Having no population quarter, no permanent or temporary residents (including foreigners);

- Having customs offices to supervise and check people, goods and means of transport entering or leaving the zone.

5. Some general provisions on customs procedures in the non-tariff zone

a/ Organizations and individuals operating in the non-tariff zone may export to or import from abroad all kinds of goods and services not banned by Vietnamese law. The policy on imports and exports shall comply with the Prime Minister's regulations on goods import and export management in each period and guiding documents of concerned ministries and branches. The import and export of goods on the list of goods subject to conditional or restricted import or export shall comply with the guidance of the Trade Ministry.

b/ Once every six months, enterprises in the non-tariff zone shall have to send to customs offices final settlement reports on supplies, raw materials and materials and goods imported or exported in the period and reports on warehoused, ex-warehoused or unsold products. Customs offices shall conduct examination and comparison and send the reports to tax offices for inspection and determination of payable tax amounts.

c/ Import, export or transit goods and luggage; means of transport on entry, exit or transit in the non-tariff zone shall be subject to customs procedures provided for them respectively.

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e/ Goods exported from inland into the non-tariff zone or vice versa and goods imported from abroad into the non-tariff zone through gate B shall go through customs procedures at gate B; goods imported from abroad into the non-tariff zone and goods exported from the non-tariff zone to foreign countries through gate A shall go through customs procedures at gate A.

f/ Goods exported from inland to foreign countries or imported from abroad into the inland through gate A shall go through customs procedures under current regulations at gate A or at the border-gate customs sub-department. If customs procedures are carried out outside the border gate, they shall comply with the regulations on goods transferred from border gate to border gate.

g/ Apart from the above-mentioned provisions on customs procedures, concerned parties shall also have to perform other obligations specified in the Customs Law, the Import Tax and Export Tax Law and other legal documents on import and export.

6. Principles on investment preferences

Projects of investment in Chan May-Lang Co EZ shall enjoy maximum preferences as provided for those in areas meeting with exceptional socio-economic difficulties under the November 12, 1996 Law on Foreign Investment in Vietnam, the June 9, 2000 Law Amending and Supplementing a Number of Articles of the Law on Foreign Investment in Vietnam, the May 20, 1998 Domestic Investment Promotion Law (revised), the Enterprise Income Tax Law, the Value Added Tax Law and other preferences under treaties, bilateral and multilateral commercial contracts to which Vietnam is a contracting party.

Where legal documents provide different levels of preferences for the same subject, the preference level defined in the document with higher legal effect shall apply.

Where legal documents promulgated by the same agency provide for the same issue differently, the provisions of the latest document shall apply.

II. SPECIFIC PROVISIONS

1. Tax policies for Chan May-Lang Co EZ

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a/ Investment projects of domestic and foreign organizations and individuals on formation of new production and/or business establishments in Chan May-Lang Co EZ shall enjoy the EIT rate of 10% for 15 years after they commence their business operation; be exempt from EIT for 4 years after the taxable incomes are generated; and be entitled to the 50% reduction of the payable tax amounts for 9 subsequent years.

b/ Hi-tech investment projects of domestic and foreign organizations and individuals in Chan May-Lang Co EZ, which satisfy the requirements defined in Clause 2, Article 5 of the Government's Decree No. 99/2003/ND-CP of August 28, 2003, promulgating the Regulation on Hi-Tech Parks; projects of investment in construction and commercial operation of infrastructure in the non-tariff zone and Chan May port shall enjoy the EIT rate of 10% throughout the durations of project execution.

c/ Investment projects of domestic and foreign organizations and individuals in Chan May-Lang Co EZ, which are of large size and significant to branch, domain or socio-economic development of the region, shall enjoy the EIT rate of 10% throughout the durations of project execution after they are approved by the Prime Minister.

d/ Production and/or business establishments investing in the building of new production lines, in the scope expansion, technology renewal, eco-environmental improvement or raising of production capacity shall comply with current provisions of law.

e/ Taxable incomes from the transfer of land use rights or land rent rights shall be liable to income tax under the guidance in Section C of the Finance Ministry's Circular No. 128/2003/TT-BTC of December 22, 2003, guiding the implementation of the Government's Decree No. 164/2003/ND-CP of December 22, 2003, detailing the implementation of the EIT Law.

f/ In order to enjoy EIT preferences, organizations and individuals having projects of investment in Chan May-Lang Co EZ shall have to submit copies of their business registration certificates (for domestic enterprises) or investment licenses (for foreign-invested enterprises) to tax offices where the enterprises make tax payment declaration. The EIT preferences shall only apply to production and/or business establishments that fully implement the already registered accounting, invoice and voucher regimes, and pay taxes according to declarations.

g/ In the course of operation, after finalizing taxes with tax offices, if suffering losses, enterprises may carry forward such losses to subsequent years for credit from taxable incomes. The duration for carrying forward losses shall not exceed 5 years.

h/ Enterprises shall have to notify tax offices in localities where they make tax payment declarations of the EIT exemption or reduction duration as mentioned in this Clause.

1.2. Income tax on high-income earners:

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The tax declaration, payment and finalization shall comply with current legal documents guiding income tax on high-income earners.

1.3. Import and export taxes:

a/ Goods imported or exported in the following cases shall not be subject to import or export taxes:

- Goods exported from the non-tariff zone to foreign countries; goods imported from abroad into the non-tariff zone for use in the non-tariff zone only;

- Goods transferred or sold from the non-tariff zone to other non-tariff zones (being those specified in Clause 1, Article 5 of the 2005 Import and Export Tax Law (amended)), to export-processing enterprises or bonded warehouses and vice versa.

- Goods not liable to export tax, originating from inland Vietnam and brought into the non-tariff zone.

b/ Goods liable to export tax, imported from inland Vietnam into the non-tariff zone shall be subject to export tax payment and go through export procedures under current regulations.

c/ Goods imported from the non-tariff zone into inland Vietnam shall be subject to import tax payment according to the following provisions:

- Goods of foreign origin shall be subject to import tax payment under current regulations.

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- Goods on the list of goods brought inland from the non-tariff zone shall not be subject to import tax payment.

- Goods produced, processed, recycled or assembled in the non-tariff zone in Chan May-Lang Co EZ with the use of raw materials or components imported directly from abroad (excluding goods imported from inland Vietnam with the use of raw materials and/or components imported from abroad), when imported into inland Vietnam, shall only be subject to the import tax on the imported raw materials and/or components constituting such goods.

Bases for determining the payable import tax on raw materials and/or components imported from abroad and constituting goods imported into inland Vietnam include the tax calculation price set under current regulations; the volume of goods imported into inland Vietnam; and the import tax rate for each kind of raw material and/or component. The tax calculation prices and tax rates shall apply at the time of opening the declarations on the import of goods into the inland. Production and/or business organizations and individuals shall have to register with customs offices the lists of imported goods for use as raw materials for the production of goods for import into the inland as well as norms of raw materials and/or components to be used for the production of the goods before they are imported into inland Vietnam.

The value of imported raw materials and/or components constituting every unit of goods imported into the inland shall be determined according to regulations on import tax calculation prices for imported goods, applicable at the time the goods are imported into inland Vietnam.

d/ Production investment projects of domestic and foreign organizations and individuals in Chan May-Lang Co EZ shall enjoy import tax exemption for 5 years after the production starts, for production raw materials, supplies, components and semi-finished products which cannot yet made at home.

Procedures and dossiers for import tax exemption, declaration and finalization in this case shall comply with the Finance Ministry's Circular No. 113/2005/TT-BTC of December 15, 2005, guiding the implementation of import tax and export tax.

e/ Domestic and foreign organizations and individuals engaged in production and/or business activities in the non-tariff zone, that import production raw materials, supplies and/or goods from abroad but have not used them up, shall, after completing customs procedures, have to pay import tax according to current regulations, provided that the remaining byproducts are still commercially valuable and permitted for sale into inland Vietnam.

1.4. Special consumption tax (SCT):

a/ Goods and/or services liable to SCT, which are produced and consumed in the non-tariff zone or imported from abroad into the non-tariff zone or vice versa, shall not be subject to SCT. Particularly, cars of under 24 seats shall be subject to SCT payment according to common current regulations.

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c/ Goods and/or services liable to SCT, which are transferred or sold from the non-tariff zone to export-processing zones or vice versa, shall not be subject to SCT payment.

d/ Goods liable to SCT, which are imported from the non-tariff zone into inland Vietnam, shall be subject to SCT payment on import goods under current regulations.

1.5. Value added tax (VAT):

Enterprises in Chan May-Lang Co EZ may use VAT invoices according to current regulations, make VAT registration, declaration and payment in the cases subject to VAT payment under the provisions of this Circular. Where goods are not subject to VAT payment, in VAT invoices, the VAT line shall be crossed out (x), specifically:

a/ Goods and/or services produced and consumed in the non-tariff zone or imported from abroad into the non-tariff zone or vice versa shall not be subject to VAT.

b/ Goods and/or services transferred or sold from the non-tariff zone to export-processing zones or vice versa shall not be subject to VAT.

c/ Goods and/or services exported from inland Vietnam into the non-tariff zone shall enjoy the VAT rate of 0%.

d/ Goods and/or services imported from the non-tariff zone into inland Vietnam shall be subject to VAT on import goods at the current tax rates.

1.6. Prices, charges, fees and other taxes:

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b/ Other taxes, charges and fees shall comply with current provisions of tax laws, the Domestic Investment Promotion Law (amended), the Law on Foreign Investment in Vietnam, the Ordinance on Charges and Fees and legal documents guiding the implementation thereof.

2. Customs procedures for goods brought in or out of the non-tariff zone

2.1. For goods imported from abroad into the non-tariff zone:

a/ Import of goods into the non-tariff zone through gate A:

- Production and/or business organizations and/or individuals involved in import shall have to make customs declarations and submit customs dossiers strictly according to current regulations for each form of goods import under the provisions of Clause 5, Section I of this Circular.

- The customs office at gate A shall carry out necessary customs procedures for each kind of goods according to current regulations.

b/ Import of goods into the non-tariff zone through gate B shall comply with current regulations on import goods transferred from border gate to border gate.

2.2. For goods imported from abroad into inland Vietnam or exported from inland to foreign countries through gate A: The current regulations shall apply.

2.3. For goods exported from inland into the non-tariff zone:

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b/ For inland production and/or business organizations and/or individuals that register their export declarations at the border gate with the inland customs office: The customs procedures shall comply with current regulations on export goods transferred from border gate to border gate. The gate-B customs office shall perform tasks of the export border-gate customs for such goods (except for certification of actual export).

2.4. For goods exported from the non-tariff zone to foreign countries:

a/ Through gate B: They shall comply with current regulations on exported goods transferred from border gate to border gate.

b/ Through gate A: The registration for customs clearance shall be made at the gate-A customs office, which shall carry out customs procedures according to current regulations on export goods.

2.5. For goods imported into the inland from the non-tariff zone:

a/ For goods on the list of goods originating from the non-tariff zone, they shall be exempt from customs procedures but must be declared in terms of quantity to customs offices and subject to the latter's supervision.

b/ For other goods, the customs procedures must be fully carried out, specifically:

- Organizations and/or individuals engaged in production and/or business in the non-tariff zone (sellers) shall have to supply to inland production and/or business organizations and/or individuals (purchasers) all vouchers, invoices and other papers according to the regulations of customs offices so that the inland enterprises make customs declaration and submit customs dossiers strictly according to regulations for each form of import at the gate-B customs office.

- The gate-B customs office shall have to carry out the customs procedures for import goods of inland enterprises according to regulations. Where it is detected that foreign goods brought into the non-tariff zone for further import into inland are of the same category as those on the list of goods originating from the non-tariff zone as notified by the Management Board of Chan May-Lang Co EZ, but have not been declared by enterprises with the customs office, the gate-B customs office shall request the production of vouchers evidencing the origin of concerned goods lots; handle violations and carry out import procedures for the goods lots under the provisions of law; and at the same time, notify the Management Board of Chan May-Lang Co EZ so that the latter may take management measures or exclude the goods from the list of goods originating from the non-tariff zone.

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Customs procedures for goods processed by production and/or business organizations and/or individuals in the non-tariff zone for foreign traders or by hired inland production and/or business organizations and/or individuals or vice versa shall comply with current regulations.

2.7. Goods temporarily exported for re-import; temporarily imported for re-export; transferred from border gate to border gate; in transit or transported

Goods imported, exported or in transit and means of transport on entry, exit, in transit or transported via the non-tariff zone may only go through gates where exist customs control stations. Customs procedures for goods temporarily exported for re-import; temporarily imported for re-export; transferred from border gate to border gate; in transit or transported in the non-tariff zone shall comply with current regulations.

2.8. Apart from the guidance in this Circular, enterprises shall also have to perform other obligations provided for in the Customs Law, the Import and Export Tax Law and other guiding documents on customs.

3. Reward for people with merits in mobilization of domestic and foreign investment capital

3.1. Based on the local budget capacity and efficiency of the mobilization of investment capital, the president of the People's Committee of Thua Thien Hue province shall decide to reward organizations and/or individuals that have merits in mobilization of investment capital not from the state budget for investment in socio-economic projects in Chan May-Lang Co EZ, after obtaining consent of the Finance Ministry, on the principle that the reward level for mobilization of non-refundable investment capital shall be higher than those for mobilization of other capital sources. Rewards shall be given after projects are put into operation, products are circulated on market and investors have contributed at least 50% of the committed legal capital.

3.2. Funds for rewards to organizations and/or individuals with merits in mobilization of investment capital (excluding investment capital from the state budget) for investment in socio-economic works in Chan May-Lang Co EZ shall be taken from reward sources of the local budget and accounted into the item of expenditure on irregular rewards.

4. Preferential regime for infrastructure development

4.1. State budget investment support for infrastructure construction:

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- The state budget investment support for construction of important socio-economic technical infrastructures, service and public facilities in common service of Chan May-Lang Co EZ under target programs shall be arranged according to the estimates approved by competent authorities. The state budget shall support only investment in the construction of common infrastructures of the entire Chan May-Lang Co EZ, not infrastructures reserved exclusively for each functional zone in Chan May-Lang Co EZ, except for investment support for the construction of wastewater and concentrated waste treatment works of functional zones and support for compensation and ground clearance in functional zones and for resettlement of families having land recovered.

- The state budget investment support for construction of infrastructure in Chan May-Lang Co EZ shall be made strictly according to projects in line with plannings already approved by competent authorities.

- The Management Board of Chan May-Lang Co EZ shall act as the local plan coordinator and be allocated with separate capital construction capital from the state budget for infrastructure construction in Chan May-Lang Co EZ; be investor directly managing state budget-funded projects on infrastructure construction within Chan May-Lang Co EZ according to the State's current regulations on investment and construction management.

b/ State budget investment support for infrastructure construction

- Annually, on the basis of socio-economic infrastructure construction investment projects already approved by competent authorities, project execution schedules, the State Budget Law's provisions and state budget estimates in Chan May-Lang Co EZ, the central budget shall make additional and targeted allocations to Thua Thien Hue province for investment in infrastructure works of Chan May-Lang Co EZ.

- The central budget's targeted support capital for the budget of Thua Thien Hue province for investment in infrastructure works of Chan May-Lang Co EZ shall be clearly identified in the state budget estimates assigned to Thua Thien Hue province. Annually, apart from the central budget supports, Thua Thien Hue province shall make local budget estimates for investment in infrastructures in Chan May-Lang Co EZ according to the provisions of Item a of this Point.

c/ Revenues arising in the zone shall be remitted into the state budget. The decentralization of revenue sources between the central budget and the local budget shall comply with the current provisions of law.

d/ The management and use of state budget support capital for investment in the construction of infrastructures in Chan May-Lang Co EZ:

The state budget support capital for investment in the construction of infrastructures in Chan May-Lang Co EZ shall be managed and used according to the regulations on management of investment and capital construction, the State Budget Law and current guiding documents. Specifically, by the time of making annual state budget estimates, the Management Board of Chan May-Lang Co EZ shall coordinate with concerned agencies in making annual expenditure estimates for capital construction investment in compatibility with the list of investment projects approved by the competent authority, then submit them to the People's Committee of Thua Thien Hue province, which shall be sent to the Ministry of Planning and Investment and the Finance Ministry for making sum-up reports to the Government for submission to the National Assembly for decision.

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The Management Board shall act as the major unit to be assigned with annual plan targets and as the investor directly managing projects which use the land fund of Chan May-Lang Co EZ; organize bidding for selection of units with full financial capability, experience and prestige for execution of infrastructure projects invested with capital from the land fund in Chan May-Lang Co EZ.

The Management Board shall make a list of investment projects on infrastructure construction involving the use of land fund for capital creation for execution of projects, which shall be sent to the provincial Finance Service and the Planning and Investment Service for making sum-up in accordance with the provisions of the State Budget Law. The sum-up shall be submitted to the People's Committee of Thua Thien Hue province for further submission to the provincial People's Council or for decision according to its competence.

Based on the local land use planning, the potentiality of collecting land use levies, rents from auctioned land, land use levies or rents not through auction; the demand for payment of compensation and support for people having land recovered, and the demand for making expenses for investment in state budget-funded infrastructure works under the provisions of law, the People's Committee of Thua Thien Hue province shall direct the finance agency to incorporate such revenues and expenditures in the annual state budget estimates to be submitted to the People's Council of the same level for decision.

Based on the annual budget estimates decided by the People's Council, the People's Committee shall assign the finance agency to coordinate with concerned units in organizing the collection of revenues and making of expenses from land use levy and land rent sources and account them into the state budget under the prescribed regime.

Where organizations or individuals advance funding for compensation and support for people having land recovered to invest in state budget-funded infrastructure works before conducting auction to collect land use levies and land rents, the land use levy and land rent revenues to be refunded to such organizations or individuals must be fully accounted into the state budget in accordance with current provisions of law.

The use of the land fund to create capital for the construction of infrastructure in Chan May-Lang Co EZ shall comply with the Government's Decree No. 181/2004/ND-CP of October 29, 2004, on implementation of the Land Law, Decree No. 17/2006/ND-CP of January 27, 2006, amending and supplementing a number of articles of the Decrees guiding the implementation of the Land Law, the Prime Minister's Decision No. 216/2005/QD-TTg of August 31, 2005, promulgating the Regulation on auction of land use rights for allotment of land with the collection of land use levies or for land lease, and other relevant provisions of law.

4.3. Mobilization of capital with the issuance of construction bonds:

The People's Committee of Thua Thien Hue province may issue construction bonds within the country to mobilize capital for infrastructure construction in Chan May-Lang Co EZ in accordance with current provisions of law.

4.4. Investment in infrastructure with ODA and other capital sources:

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5. Preferential credit regime

Domestic enterprises of various economic sectors that have projects of investment in production and/or business in Chan May-Lang Co EZ shall be considered for state credit loan under the Government's current regulations on development investment credit.

6. Financial regime applicable to the Management Board of Chan May-Lang Co EZ

6.1. The Management Board is the local budget-estimating unit. Its operation funding shall be guaranteed by the local budget. All the prescribed revenues under its management must be remitted into the state budget according to regulations.

6.2. The Management Board is allowed to collect charges and fees corresponding to its tasks assigned by competent state management bodies under current regulations. When authorized by competent state management bodies to perform the collection task, the Management Board shall have to notify and register such with the tax office in the area where it is headquartered in order to carry out procedures for payment of charge and fee amounts collected in performance of its authorized tasks.

III. ORGANIZATION OF IMPLEMENTATION

1. The People's Committee of Thua Thien Hue province shall assure the conditions prescribed in Clause 4, Section I, for the non-tariff zone to apply the financial regime prescribed in this Circular. Unless all conditions are met, this financial regime shall not apply.

2. The General Department of Customs shall have the responsibility:

Based on this Circular's provisions on customs procedures, to draft a detailed Regulation on customs process and procedures applicable at the non-tariff zone.

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- Organize the fight against smuggling and trade frauds, prevent the illegal import of goods from the non-tariff zone into inland Vietnam and in other areas within the scope of their operation.

- Coordinate with the Management Board of the EZ and concerned agencies (tax, police and border-guards) in performing the tasks of fighting smuggling and trade frauds, preventing the illegal import of goods from the non-tariff zone into inland Vietnam.

- Inspect, supervise goods and means of transport; prevent and fight smuggling and illegal transportation of goods across border; organize the enforcement of law on taxes on import and export goods; organize customs stations according to regulations, suitable to the geographical characteristics of the non-tariff zone for good performance of the assigned tasks.

4. The Tax Department of Thua Thien Hue province shall guide enterprises in implementing Item h, Point 1.1, Section II of this Circular.

5. This Circular takes effect 15 days after its publication in "CONG BAO." All problems in the course of implementation should be reported to the Finance Ministry for study and additional guidance.

HIỆU LỰC VĂN BẢN

Circular No. 46/2006/TT-BTC of May 26, 2006 guiding the financial regime and customs procedures applicable to Chan May-Lang Co economic zone, Thua Thien Hue province

  • Số hiệu: 46/2006/TT-BTC
  • Loại văn bản: Thông tư
  • Ngày ban hành: 26/05/2006
  • Nơi ban hành: Bộ Tài chính
  • Người ký: Trần Văn Tá
  • Ngày công báo: Đang cập nhật
  • Số công báo: Đang cập nhật
  • Ngày hiệu lực: 22/06/2006
  • Ngày hết hiệu lực: 02/01/2020
  • Tình trạng hiệu lực: Hết hiệu lực
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