Consolidated Document Guiding the Accounting of Import and Export Goods Operations

Law Secretary respectfully introduces to esteemed members Unified Document 19/VBHN-BTC of 2019, consolidating the Circular guiding the accounting of tax operations and other charges for exported and imported goods.

Accounting for Import and Export Tax Transactions

Part of Consolidated Document 19/VBHN-BTC

The guidance document on accounting for tax transactions is consolidated from two documents, including:

- Circular 174/2015/TT-BTC guiding the accounting of tax transactions and other revenues for import and export goods.

- Circular 112/2018/TT-BTC amending Circular 174/2015/TT-BTC guiding the accounting of tax transactions and other revenues for export and import goods.

Members can easily look up issues related to tax transaction accounting in a single Consolidated Document without having to open two documents simultaneously.

Download and view the full content of Consolidated Document 19/VBHN-BTC guiding accounting for tax transactions with import and export goods HERE.

Duy Thinh

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