Bulletin ENG - UNI Customs Consulting

Khấu Trừ Thuế Thu Nhập Doanh Nghiệp Với Thu Nhập Từ Tiền Lương Của Người Lao Động Nước Ngoài Làm Việc Tại Việt Nam

Published On - December 23, 2024

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Bulletin ENG

Deduction Of Corporate Income Tax (CIT) On Income From Salaries Of Foreign Workers Working In Vietnam

Enterprises apply the CIT deduction method to incomes from salaries and wages of foreigners working in Vietnam as follows: The enterprise must base the calculation on the foreign employee’s working period in Vietnam as stipulated in the employment contract or the assignment document for work i...

Xử Lý Thuế Khi Doanh Nghiệp Bỏ Trốn, Không Nộp, Chậm Nộp Báo Cáo Quyết Toán

Published On - December 23, 2024

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Bulletin ENG

Tax Handling In Cases Of Enterprise Evasion, Non-submission, Or Late Submission Of Customs Final Statement

On December 4, 2024, the General Department of Customs (GDC) issued Official Dispatch No. 6060/TCHQ-TXNK regarding tax notification for cases where enterprises evade, fail to submit, or delay submission of Customs Final Statement (hereinafter referred to as “BCQT”). Key points to note include:...

Điều chỉnh mức thuế chống bán phá giá với thép hình chữ H xuất xứ từ Trung Quôcs

Published On - December 23, 2024

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Bulletin ENG

Adjustment Of Anti-dumping Duties (ADD) On “H-shaped” Steel Products Originating From China

Case code: AR02.AD03 Applicable goods: H-shaped steel products, whether alloyed or non-alloyed, with a straight web structure in the middle and two horizontal flanges at the top and bottom. Common name: “H-Beams”, “W-Beams”, or “Wide-Flange Beams”. Related HS codes: 7216.33.11, 721...

Published On - December 23, 2024

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Bulletin ENG

New Regulations For Electric Bicycles From 2025

The Vietnam Register has just issued Notice No. 4638/DKVN-VAQ dated December 18, 2024, providing guidelines for manufacturers, assemblers, and importers of electric bicycles: Definition of electric bicycles under the new regulations, effective from 2025: Electric bicycles are defined as bicycles...

Quy Trình Thực Hiện Thủ Tục Hải Quan Khi Hệ Thống VNACSS/VCIS Gặp Sự Cố

Published On - December 4, 2024

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Bulletin ENG

Procedure For Customs Clearance When The VNACSS/VCIS System Is Out Of Order

On November 1, 2024, the General Department of Customs issued Decision No. 2537/QD-TCHQ, guiding enterprises to carry out customs procedures for goods when the VNACCS/VCIS system encountered a complete breakdown. Key points of Decision No. 2537/QD-TCHQ and its procedures include: Applicability:�...

Published On - December 3, 2024

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Bulletin ENG

Refund Of Taxes For On-spot Import Declaration

On November 11, 2024, the General Department of Customs (GDC) has issued Official Letter No. 5556/TCHQ-TXNK providing guidance on the refund of import taxes for on-spot import declarations. Tax policies: GDC affirms that in case the on-spot importer has paid import tax for production and busin...

Tăng Cường Quản Lý, Giám Sát Hải Quan Đối Với Hàng Hóa Đưa Vào, Lưu Giữ, Đưa Ra Cảng, Kho, Bãi

Published On - December 3, 2024

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Bulletin ENG

Strengthening Customs Management And Supervision Of Goods Entering, Storing And Taking Out Of Ports, Warehouses And Yards

The General Department of Customs has issued Official Letter No. 5294/TCHQ-GSQL dated October 30, 2024 to strengthen customs management and supervision of goods at ports, warehouses and yards to prevent smuggling and trade fraud. Specific directions include: Management via VASSCM (Automated Custom...

Tăng Cường Quản Lý Đối Với Hàng Hóa Nhập Khẩu Giao Dịch Qua Thương Mại Điện Tử

Published On - December 3, 2024

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Bulletin ENG

Strengthening Management Of Imported Goods Transacted Via E-commerce

On November 8, 2024, the General Department of Customs issued Official Letter No. 5480/TCHQ-GSQL, requiring enhanced inspection and supervision of imported goods transacted through e-commerce. The management measures are set out as follows: At the import border gate At the centralized supe...

Published On - November 25, 2024

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Bulletin ENG

Guidance On Classification Of Tax Refund Dossiers

Recently, the General Department of Taxation issued Official Letter No. 5025/TCT-KK to provide guidance on the classification of tax refund files. For files eligible for pre-refund, the tax authority will compare the information declared by the taxpayer on the file with the information stored in t...

Thủ Tục Hải Quan Đối Với Hàng Hóa Quá Cảnh Có Thay Đổi Phương Thức Vận Chuyển

Published On - November 25, 2024

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Bulletin ENG

Customs Procedure For Transit Goods With Changed Transport Method

Recently, the General Department of Customs (GDC) issued Official Letter No. 5502/TCHQ-GSQL dated November 8, 2024, to guide customs procedures in the case of goods in transit that undergo a change in transport method while in Vietnam. The GDC’s opinions are as follows: Requirements for cu...