The General Department of Customs issued Official Letter 4787 / TCHQ-TXNK on handling problems in Circular No. 39/2018 / TT-BTC of the Ministry of Finance and Decree 59/2018 / ND-CP of the Government.

Accordingly, guidelines for dealing with more than 20 situations arise in the implementation of Circular 39; For example. The provisions on “import tax payment time limit” when the Circular 39 repealed Item 3 of Article 42 of Circular 38/2015 / TT-BTC but Clause 7 of Article 42 is again stipulated in Clause 3. Regarding the guarantee of the amount of tax payable must do when.

  • Article 2 of Circular 39 has abolished Item 1 of Article 43 of Circular 38 on two general forms of guarantee and guarantee;
  • Clause 24 Article 1 of Circular 39 amending Clause 2 of Article 43 of Circular 38 shall still guide the above forms of guarantee.

See more details in Official Letter 4787 / TCHQ-TXNK dated 15/8/2018.