Circular 38/2015/TT-BTC (Circular 38) dated 25 March 2015 providing detailed guidance on Customs procedures; Customs supervision and inspection procedures; and Tax administration on exported and imported goods.
Circular 39/2015/TT-BTC (Circular 39) dated 25 March 2015 regulating Customs valuation of exported and imported goods.
Circular 38 and 39 provide many significant changes with an aim to simplify and reform administrative procedures in order to facilitate tax payers in customs declaration and customs clearance practice.
Circular 38 and Circular 39 have abolished several previous Circulars in relation to Customs procedure and Customs valuation. These two Circulars took effect since 1 April 2015.
Draft Circular guiding the implementation of Corporate Income Tax (CIT) according to Law amending and supplementing some articles of Tax Laws.
The draft Circular details regulations on tax deductibility and tax incentives stipulated in Law No.71 and Decree No. 12