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This document provides guidance on waiving late payment penalties for the Timber and Handicraft Export-Import Production Company when importing raw materials to produce export goods but the contract i…
This document specifies the classification and application of import tax for elevator traction machines and elevator guide rails, proposing to temporarily classify them into tariff number 8428.10.10 '…
This circular guides the classification of specialized motor vehicle items according to the Preferential Import Tariff, specifying the specific tariff code and tax rate applicable to each type of vehi…
This document of the Ministry of Finance amends the name of goods in the Preferential Import Tariff Schedule, specifically changing the name of goods under code number 7213.10.10 from 'with a circular…
This circular stipulates the exemption from agricultural land use tax (ALUT) for farming households up to the 2010 fiscal year based on the policy of Central Resolution No. 5 of the Ninth Congress. Ho…
Circular No. 3210/TC/TCT provides guidance on the VAT rate applicable to imported powdered enriched graphite, distinguishing between naturally occurring enriched graphite and other natural graphite.
Circular No. 3337/TC/TCT stipulates the imposition of penalties for late tax payments on imported materials and components used to produce export goods, with the aim of ensuring compliance with the la…
Circular No. 3241/TC/TCT stipulates the classification of tariff codes and preferential import tax rates for magnesia-carbon firebrick (MgO-C) products. These bricks fall under heading 6902, with a ra…
Circular No. 3154/TC/TCT stipulates that a value-added tax (VAT) rate of 5% shall be applied to tires, inner tubes, and rims with a size of 900-20 inches or larger. This document guides enterprises to…
Circular No. 3153/TC/TCT stipulates the tax regime applicable to temporarily imported and subsequently exported fuel intended for supply to Vietnamese vessels operating on international routes, applyi…