We would like to remind our readers about the annual customs finalization report for materials, supplies and finished goods. The deadline for submission is 90 days from the financial year end (Article 60, Circular 38/2015/TT-BTC). Late submission will result in administrative sanction and increase likelihood of customs audits.
Richard J. Irwin
Partner, Tax & Legal Services, PwC Vietnam
Tel: +84 28 3823 0796