Relating to tax policy for goods imported by a sub-contractor (a domestic enterprise) for construction of factories, offices for EPEs, the General Department of Vietnam Customs has provided guidelines at Official letter No. 4199/TCHQ-TXNK and requests enterprises to directly contract with customs agency where customs declaration is registered for obtaining guidelines in details if there remain problems.
Regarding reduction in, exemption from fine on late payment of withholding tax, the General Department of Vietnam Customs requests to base on the regulations at Article 59 of the Law on Tax administration No. 38/2019/QH14 to carry out.