This document provides guidance on dealing with more than 20 situations that may take place during the process of implementing the Circular No. 39, specifically including:
- The situation regarding the regulation on “duration of payment of import and export duty” in which there is a conflict between the Circular No. 39 repealing clause 3 Article 42 of the Circular No. 38/2015/TT-BTC and clause 7 Article 42 which is subject to clause 3.
- The situation regarding how to deal with the guarantee for the amount of tax payable if:
+ Article 2 Circular No. 39 has repealed clause 1 Article 43 of the Circular No. 38 on 02 types of common guarantee and separate guarantee; but
+ Clause 24 Article 1 of Circular No. 39 amending clause 2 Article 43 of the Circular No. 38 still prescribes the aforesaid types of guarantee.
For more details, please read the Official Dispatch No. 4787/TCHQ-TXNK dated August 15, 2018.
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