1. Not accepting monitoring sheet in case of late submission after Customs clearance.
  2. Duty-free imported machinery which has been fully depreciated still required to undergo the Customs declaration and pay tax upon liquidation.
  3. Guidance on tax treatment in case of exported products being re-imported but kept in Vietnam longer than the registered timeline (for re-export back abroad).
  4. Packaging pre-printed with foreign origin is prohibited from import.
  5. Not accepting C/O with multi-nation origins.
  6. Guidance on Customs procedure and tax treatment in case local contractors import construction materials for EPE customers.


  1. Corporate income tax declaration of the Branch in form of consolidation.
  2. Corporate income tax policy for real estate transfer activities.
  3. Conducting procedures for corporate income tax incentives.


  1. Declaring value added taxes off a dependently accounting Branch.

Tax Newsletter March 2021