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Circular No. 2310/TC/TCT of the Ministry of Finance dated 2002 guiding the application of preferential import tax for antifungal shampoo from December 18, 2001. Antifungal shampoo is transferred from…

Circular guiding the calculation of additional corporate income tax on income from joint ventures, specifically in cases where enterprises reinvest received capital into production and business activi…

Circular No. 2124/TC/TCT stipulates the exemption of visa fees and the collection rates for fees and charges for Vietnamese citizens residing abroad when using state services. This document guides the…

This circular guides the classification and application of preferential import tax rates for transformer oil based on the Common Tariff List of ASEAN and the HS List.

This circular addresses the issue of determining the tariff code and import tax rate for specialized cameras, specifying that cameras under subheading 852530 or 852540 according to the Preferential Ta…

Circular guiding the application of tariff codes and rates for imported Toluene 2,4 Diisocyanate into Vietnam.

This document guides the process of notifying investment capital plans from the Ministry of Finance to the State Treasury for projects, applicable to ministries, sectors, and localities. Notably, it s…

Circular No. 1664/TC/TCT stipulates the tax exemption file for value-added tax for international organizations and foreigners when purchasing goods for humanitarian aid or non-reimbursable assistance…

This document provides guidance on presenting the registration for applying value-added tax (VAT) calculation under the deduction method to allow import enterprises to apply the contract price as the…

Circular No. 1442/TC/TCT stipulates that the preferential import tariff rate for tea decaffeination filter bag components is set at 30%. This document guides the General Department of Customs and loca…