This Circular stipulates: the Vietnam Civil Flight Control Center shall not have to pay value added tax for the collected fees for the control of flights across the air space and the flight information regions.

This Circular guides the amendments and supplements to a number of points on turnover from public-utility activities; on handling the difference between revenues and expenditures in public-utility activities and the remittance of fees to the State budget by the Vietnam Civil Flight Control Center.- (Summary)