OFFICIAL LETTER NO. 79 / TCHQ-TXNK OF JANUARY 3, 2019 BY THE GENERAL DEPARTMENT OF CUSTOMS GUIDING THE TAX POLICY FOR IMPORT GOODS FOR EXPORT PRODUCTION
Official Letter No. 79 / TCHQ-TXNK dated January 3, 2019 of the General Department of Customs guiding the tax policy for imported goods for export production as follows:
In case the company that after declaring the change of use purpose has paid import tax for the imported goods but handed it to another organization or individual to process or produce one or several stages then receive products for continued production and export of products do not meet the requirements on the basis of determining that goods eligible for tax refund at Point a, Clause 3, Article 36 of Decree 134/2016 / ND-CP should not be refunded. export of raw materials and supplies already assigned to other organizations or individuals for processing or production of one or several stages
