31/08/2028
Electronics export processing enterprises can clear 100% of their declarations yet still face the risk of tax reassessment and post-clearance penalties. Circular 121/2025/TT-BTC, effective from February 1, 2026, increases these requirements.
04/08/2026
Circular 95/2026/TT-BTC, effective from July 1, 2026, integrates the three areas of DTA, MAP, and APA and shifts the management mindset from form to economic substance. Circular 95/2026/TT-BTC, effective from July 1, 2026, integrates DTA, MAP, and APA, requiring export processing enterprises to synchronize their customs documentation and tax documentation based on the substance of transactions rather than form.
