CIRCULARON CUSTOMS PROCEDURES, CUSTOMS SUPERVISION AND INSPECTION, EXPORT TAX, IMPORT TAX, AND TAX ADMINISTRATION APPLIED TO EXPORTED AND IMPORTED GOODSPursuant to the Law on Customs No. 54/2014/QH13 dated June 23, 2014;Pursuant to the Law on Export and import tax No. 45/2005/QH11 dated June 14, 2005;Pursuant to the Law on Tax administration No. 78/2006/QH11 dated November 29, 2006; the Law No. 21/2012/QH13 dated November 20, 2012 on amendments to the Law on Tax administration; the Law No. 71/2014/QH13 on amendments to tax laws;Pursuant to the Law on Commerce No. 36/2005/QH11 dated June 14, 2005;Pursuant to the Law on Electronic transactions No. 51/2005/QH11 dated November 29, 2005;Pursuant to the Law on Value-added tax No. 13/2008/QH12 dated June 03, 2008; Law No. 31/2013/QH13 dated June 19, 2013 on amendments to the Law on Value-added tax No. 13/2008/QH12;Pursuant to the Law on special excise duty No. 27/2008/QH12 dated November 14, 2008;Pursuant to the Law on Environmental protection tax No. 57/2010/QH12 dated November 15, 2010;Pursuant to the Government's Decree No. 08/2015/NĐ-CP dated January 21, 2015 on guidelines for the Law on Customs in terms of customs procedure, customs supervision and inspection;Pursuant to the Government's Decree No. 12/2015/NĐ-CP dated February 12, 2015 on guidelines for the Law on amendments to tax laws and Decrees on taxation;Pursuant to the Government's Decree No. 87/2010/NĐ-CP dated August 13, 2010, detailing the implementation of a number of articles of the Law on Export and import tax;Pursuant to the Government's Decree No. 83/2013/NĐ-CP dated July 22, 2013 guidelines for the Law on Tax administration and the Law on amendments to the Law on Tax administration;Pursuant to the Government's Decree No. 187/2013/NĐ-CP dated November 20, 2013 on guidelines for the Law on Commerce in terms of international trading, brokerage, processing, and transit of goods with other countries;
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