VCN- Instead of drafting the Circular guiding some provisions of the Law on Import and Export Duty and Decree 134/2016 / ND-CP, these guidelines will now be provided in the draft Circular supplementing and amending Circular 38/2015 / TT-BTC which the General Department of Vietnam Customs is developing.

no new circular guides the law on import and export duty
Customs operations at the Thanh Thuy Customs Branch under the Ha Giang Customs Department. Photo: T. Trang.

That is the content which Mrs. Nguyen Kim Thoa – the Head of Tax Policy Division (the Import and Export Duty Department under the General Department of Vietnam Customs) exchanged with a reporter of the Customs Newspaper.

Reportedly, the contents related to import-export duty and tax administration will abolish Articles 40, 42, 46, 105, 108, 109, 110, 112 and 113 in Circular 38/2015 / TT-BTC.

Accordingly, in the draft Circular amending and supplementing Circular 38/2015 / TT-BTC will guide some regulations on import and export duty such as: payment of additional tax declaration; tax bases; the examination and processing of Customs valuation results; processing of Customs valuation results; guarantee and deposit tax money; location and form of tax payment; payment of Customs fees; taxes imposing on imported and exported goods; tax exemption for imported goods for processing, notification of the list of duty-free goods and tax refund cases.

By Thu Trang/ Hoang Anh


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