- Instruction on quarterly tax declaration return with respect to Value Added Tax and Personal Income Tax;
- Instruction on applying payments under the “installment” method for outstanding tax liabilities;
- Instruction on the deadline for import duty payment; and
- Principles for advance ruling of HS code classifications and dutiable values.
The above guidance is consistent with the temporary instruction in Official Letter 8355/BTC-TCT dated 28 June 2013 and Official Letter 8356/BTC-TCHQ dated 28 June 2013 of the Ministry of Finance for the implementation of the amended Law on Tax Administration from 1 July 2013. These instructions were updated in our Tax Alert dated 15 July 2013.
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