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This document guides the application of import tariffs on imported motorcycle spare parts kits after January 1, 2001, based on actual business conditions and the time when goods arrive at Vietnamese p…

This document specifies the taxable value for imported goods subject to discounts or price reductions, applicable from May 23, 2001. For cases previously addressed specifically by the Ministry of Fina…

Circular No. 9841/TC/TCT stipulates the classification of commodity codes for indoor and outdoor units of air conditioners with a capacity below 90,000 BTU, belonging to group 8415 with an import tari…

This circular specifies the determination of Calcium sulphate as a basic chemical and applies a VAT rate of 5%. This document is significant in adjusting tax policies for certain specific products.

This circular provides guidance on classifying aluminum foil base paper items based on specific technical standards concerning fiber composition, physical characteristics, and quality criteria to accu…

Circular No. 9342/TC/TCT guides the classification and application of preferential tariff rates for flavoring materials and food additives used in the food processing industry to ensure proper and ful…

Circular No. 9276/TC-TCT provides guidance on the procedure for refunding import tax on fuel oil sold to enterprises supplying foreign ships, based on the Law on Export Tax and Import Tax and current…

This circular stipulates the temporary exemption from VAT for mine clearance activities to facilitate organizations and individuals participating in this field.

This circular of the Ministry of Finance announces amendments to certain provisions of Circular No. 70/2001/TT-BTC guiding state financial management for non-repayable aid, aimed at rectifying printin…

This document stipulates the payment of import tax on fixed assets when transferring between foreign-invested enterprises in Vietnam. In cases where transfer is permitted, enterprises must pay taxes;…