Headlines 23/08/2018 11:19 SA

Official dispatch No. 4787: Providing guidance on Circular No. 39/2018/TT-BTC regarding tax

Kim Huệ

The General Department of Vietnam Customs has issued the Official Dispatch No. 4787/TCHQ-TXNK regarding handling of difficulties arising during the implementation of the Circular No. 39/2018/TT-BTC of the Ministry of Finance and the Decree No. 59/2018/ND-CP of the Government.

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+ Article 2 Circular No. 39 has repealed clause 1 Article 43 of the Circular No. 38 on 02 types of common guarantee and separate guarantee; but 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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