CUSTOMS

  • Circular 39/2018/TT-BTC (“Circular 39”) dated 20 April 2018 of the Ministry of Finance amending and supplementing a number of articles of the Circular 38/2015/TT-BTC dated 25 March 2015 of the Minister of Finance on customs procedures; customs inspection and supervision; export tax, import tax and tax administration applied to exported and imported goods;
  • Circular 38/2018/TT-BTC (“Circular 38”) dated 20 April 2018 of the Ministry of Finance on regulations on identification of origin of imported and exported goods.

VALUE ADDED TAX

  • Official letter 1992/TCT-CS dated 24 May 2018 of the General Department of Taxation on value added tax (“VAT”) applicable to services provided to export processing enterprises (“EPEs”);
  • Official letter 5537/BTC-CST (“OL 5537”) dated 14 May 2018 of the Ministry of Finance on guiding to refund value added tax for the goods which are imported and then exported.

CORPORATE INCOME TAX

  • Official Letter 2023/TCT-CS dated 25 May 2018 of the General Department of Tax on deductible expenses and non-deductible when determining taxable income.

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