New guidance issued by the Ministry of Finance on Law on tax administration rules relating to exported and imported goods

Bộ Tài chính ban hành Thông tư hướng dẫn Luật quản lý thuế về quản lý thuế đối với hàng hóa xuất khẩu, nhập khẩu

PwC Legal Vietnam

21st February 2021

The Ministry of Finance has issued Circular 06/2021/TT-BTC providing implementation guidance on the new law on tax administration in relation to the tax management of exported and imported goods. Circular 06 sets out rules and templates for various tax related issues for exported and imported goods.
Ngày 22/01/2021, Bộ Tài chính ban hành Thông tư số 06/2021/TT-BTC hướng dẫn thi hành một số điều của Luật quản lý thuế số 38/2019/QH14 về quản lý thuế đối với hàng hóa xuất khẩu, nhập khẩu. Thông tư 06/2021/TT-BTC có hiệu lực từ ngày 08/3/2021.

On 22 January, the Ministry of Finance issued Circular 06/2021/TT-BTC providing implementation guidance on the
Law on tax administration no. 38/2019/QH14 (i.e. the new law on tax administration) in relation to the tax management
of exported and imported goods. Circular 06 will enter into force on 8 March.
Circular 06 sets out rules and templates for various tax related issues for exported and imported goods, including:
● Tax declaration for exported and imported goods;
● Currency of tax payment;
● Tax payment deadlines;
● Dossiers for tax exemption and tax reduction;
● Tax inspection templates.
Circular 06 also sets out rules on the treatment of late tax payments, procedures for handling overpaid taxes, tax
refunds, tax deferrals, etc.

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