{"id":13665,"date":"2021-03-04T06:10:39","date_gmt":"2021-03-04T06:10:39","guid":{"rendered":"https:\/\/bizlawyer.vn\/imported-or-exported-goods-are-not-required-to-declare-tax-each-time-it-arises"},"modified":"2021-03-04T06:10:39","modified_gmt":"2021-03-04T06:10:39","slug":"imported-or-exported-goods-are-not-required-to-declare-tax-each-time-it-arises","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/zh-hans\/imported-or-exported-goods-are-not-required-to-declare-tax-each-time-it-arises","title":{"rendered":"Imported or exported goods are not required to declare tax each time it arises"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">On January 22, 2021, the Minister of Finance issued Circular No. 06\/2021\/TT-BTC guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019 on tax administration of goods import, goods export. Accordingly, this Circular stipulates cases that import and export goods are not subject to tax declaration every time they arise, including:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Exported, importer electricity;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Goods sold in international area at international airports (except duty-free goods);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Goods provided for passengers on international flights;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Aviation fuel for outbound aircraft;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Indirect exports that are delivered many times in a day or a month, include: (1) Processed products: hired\/borrowed machinery and equipment; excess materials; waste, rejects under processing contracts; (2) Goods traded between an inland enterprise and an export processing enterprises or an enterprise in a free trade zone; (3) Goods traded between a Vietnamese company and a foreign entity without a representative in Vietnam and are requested to be delivered to another enterprise in Vietnam by the foreign entity.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This Circular takes effect on March 8, 2021.<\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>On January 22, 2021, the Minister of Finance issued Cir [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":13568,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"class_list":["post-13665","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-16"],"_links":{"self":[{"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/posts\/13665","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/comments?post=13665"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/posts\/13665\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/media\/13568"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/media?parent=13665"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/categories?post=13665"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/tags?post=13665"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}