Thanh Hữu
On March 25, 2015, the Ministry of Finance promulgates Circular No.
38/2015/TT-BTC on customs procedures, customs supervision and inspection, export tax, import tax, and tax administration applied to exported and imported goods.
According to this Circular, the following documents and regulations are annulled:
- Circulars No.
94/2014/TT-BTC ,
22/2014/TT-BTC ,
128/2013/TT-BTC ,
196/2012/TT-BTC ,
186/2012/TT-BTC ,
183/2012/TT-BTC ,
15/2012/TT-BTC ,
190/2011/TT-BTC ,
45/2011/TT-BTC ,
45/2007/TT-BTC ,
13/2014/TT-BTC ,
175/2013/TT-BTC , and
237/2009/TT-BTC .
- Regulations on customs procedure, customs supervision and inspection, export tax, import tax, and tax administration applied to exported and imported goods that are promulgated by the Ministry of Finance before the effective date of this Circular and contravene this Circular.
Circular No. 38 comes into force from April 01, 2015.
Points dd.2 of Clause 1; Point dd, Clause 4 of Article 42; Clause 4, Clause 7, and Clause 8 of Article 133; and Article 135 comes into force from January 01, 2015.
Late payment interest on the customs declarations registered before January 01, 2015 on which taxes are paid behind schedule and not sooner than January 01, 2015 shall be determined in accordance with Article 133 of this Circular.
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