The Deputy Prime Minister has just signed Decision 15/2023/QĐ-TTg stipulating the application of normal tax rates for imported goods as following Point c, Clause 3, Article 5 of the Law on Import Tax and Export Tax. Decision 15/2023/QĐ-TTg takes effect from 15th July, 2023. Subjects of application include: Owners of imported and exported goods; Organizations and individuals have rights and obligations related to imported and exported goods activities; Customs authorities, customs officers; Other agencies, organizations and individuals when implementing export tax and import tax policies in accordance with the Law on Import Tax and Export Tax. The new normal tax rates in the...
