Circular No. 39/2018/TT-BTC
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- Summary of forms used in customs procedures and customs supervision in Vietnam according to Circular 39
- 13:52, 25/08/2023
- Circular No. 39/2018/TT-BTC of the Ministry of Finance of Vietnam on amendments to a number of articles of Circular No. 38/2015/TT-BTCP on customs procedures, customs supervision and inspection, export tax, import tax, and tax administration applied to exports and imports takes effect from June 05, 2018.
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- Vietnam: Which cases do not have to open a customs declaration in 2020?
- 10:07, 02/03/2021
- According to Vietnam’s regulations, when exporting goods, enterprises must open customs declarations to export goods. However, there are some cases when exporting without a customs declaration. So what are those cases?
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- Vietnam: Application for debt cancellation for exports and imports
- 08:08, 07/04/2020
- I want to know what are the compositions of an application for debt cancellation for exports and imports? Ms. Nguyen Thi Ngan in Ho Chi Minh City sent a question to LAWNET for support on March 28, 2020.
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- Vietnam: Application for tax deferral for exports and imports
- 11:14, 06/04/2020
- May I ask, I want to apply for extension of tax payment for exported and imported goods, so what documents do I need to prepare? Ms. Nguyen Thuy Linh in Da Nang sent a question to LAWNET for support on April 02, 2020.
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- Vietnam: Certification of fulfillment of tax liability for exports and imports
- 10:59, 06/04/2020
- Do I have the right to request the tax authority to confirm that I have fulfilled my tax payment obligations on exported or imported goods? This is a question from Ms. Nguyen Thi Lien in Dong Nai.
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- Tax liability upon dissolution, bankruptcy and shutdown of enterprises in Vietnam
- 08:08, 30/03/2020
- “How are Vietnam’s current regulations on fulfillment of tax liability upon dissolution, bankruptcy and shutdown of enterprises or cooperatives? Who will take the responsibility to fulfill tax liability?” Mr. Nguyen Hoang Anh in Ho Chi Minh City sent these questions to LawNet for advice.
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- Vietnam’s regulations on paying tax debt in instalments applied to exports and imports
- 07:56, 30/03/2020
- “I have heard that taxpayers may pay tax debt in instalments in certain cases. So, what exactly is this regulation?” Ms. Ho Thi Xuan in Da Nang sent this question to LawNet on March 28, 2020.
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- How are temporarily-imported goods retended in Vietnam?
- 10:25, 02/03/2020
- How are Vietnam’s regulations on retention of temporarily-imported goods? Thank you. Mr. Nguyen Ngoc Son sent a question to LAWNET on February 24, 2020.
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- Vietnam: Handling in case the hirer reject excess raw materials/supplies
- 08:36, 02/03/2020
- “How to handle in cases of rejection of excess raw materials/supplies, machines, equipment and processed products by the hirer? Thank you.” Ms. Nguyen Ngoc Linh in Da Nang sent this question to LawNet for advice.
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- Vietnam: What is the maximum amount of time limit for taxpayers to have the tax payment for imports and exports deferred?
- 09:33, 31/01/2020
- “What is the maximum amount of time limit for taxpayers to have the tax payment for imports and exports deferred? Thank you.” Ms. Nguyen Thi Ngoc in Hai Phong sent this question to LawNet for advice.
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