To facilitate FDI enterprises in using the Tax Exemption List, Customs sub-department of investment goods management - Ho Chi Minh City Customs Department provided detailed instructions for businesses as following: According to the provisions of Clause 15, Article 1 of Decree No. 18/2021/ND-CP, amending and supplementing Article 30 of Decree No. 134/2016/ND-CP regulating the responsibilities of the using of tax-free goods and notification of the using of tax-free goods on the Tax Exemption List, annually, within 90 days from the end of the financial year, enterprises are responsible for reporting the situation of the using of tax-free goods in the financial...
