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- 1 Official Dispatch No. 18195/BTC-TCHQ dated December 08, 2015, explanation for Circular No. 38/2015/TT-BTC
- 2 Circular No. 38/2015/TT-BTC dated March 25, 2015, on customs procedures, customs supervision and inspection, export tax, import tax, and tax administration applied to exported and imported goods
- 3 Decree No. 08/2015/ND-CP dated January 21, 2015, providing specific provisions and guidance on enforcement of the customs law on customs procedures, examination, supervision and control procedures
- 4 Circular No. 200/2014/TT-BTC dated December 22, 2014,
- 5 Law No. 54/2014/QH13 dated June 23, 2014, on Customs
- 6 Decision No. 48/2006/QD-BTC dated September 14, 2006, promulgating the accounting regime applicable to small and medium-sized enterprises