What is a certificate of free sale? What are the regulations on the application form for certificate of free sale (CFS)? - Yen Trang (Dong Nai, Vietnam)
What are the regulations on the eligibility for exit and entry for Vietnamese citizen? What are the cases subject to exit suspension in Vietnam? - Hoang Tu (Dong Thap, Vietnam)
Hello editors: According to the previous regulations, the currency of declaration, payment of fees and charges is Vietnam Dong. In case taxpayers incur charges and fees in foreign currencies, they must convert them to Vietnam Dong when declaring and paying fees and charges into the state budget. Currently, I heard that Circular 80/2021/TT-BTC has new changes in tax declaration currency, tax payment in freely convertible foreign currency and actual exchange rate. So what are those changes?
Hello Editorial Board: The Government provides guidelines for export products according to the type of processing and manufacturing for export, while in many cases, enterprises export on the spot according to the type of B11. In the case of on-spot exporting enterprises according to type B11, do they have to declare information on the customs declarations of on-spot imported products according to Form No. 22?
Dispatch 1730/TCHQ-GSQL in 2022 guiding customs procedures for exporting scrap and discarded products of export processing enterprises issued by the General Department of Customs
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