- Ministry of Finance considering amending regulations regarding on-the-spot export and import scheme
- Proposed amendments would treat OTS export and import as domestic transactions
- Current application of Article 35.1.c of Decree 08 subject to customs procedures and tax treatment
- MOF proposal to abolish Article 35.1.c of Decree 08 for OTS export and import with Vietnamese recipient designated by foreign trader with presence in Vietnam
- Proposed changes would impact legal and tax implications
Source: insightplus.bakermckenzie.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
