Official Dispatch 8517/TCHQ-TXNK has just been issued by the General Department of Customs to guide the Provincial and Municipal Customs Departments directly under the Central Government in the implementation of the State Budget Directory System.
The General Department of Customs announces the National Treasury Account System corresponding to each type of revenue of the Customs authority, citing a few examples of revenue as follows:
- VAT on imported goods: Sub-item code 1702;- Excise tax on imported goods: Sub-item code 1751;- Export and import taxes: Sub-item codes 1851 and 1901;- Additional import tax on goods imported into Vietnam: Item code 1950;- Environmental protection tax: Item code 2000;- Customs fees: Sub-item code 2663;- Late payment interest on VAT from imported goods: Sub-item code 4928;- Late payment interest on excise tax from imported goods: Sub-item code 4932.- ...
Refer to the codes for other types of revenue in Official Dispatch 8517/TCHQ-TXNK effective from January 1, 2018.
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