Legal basis for carrying out the procedure
– Article 26 of the Law Custom No. 54/2014/HQ13;
– Articles 23, 24 of Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government;
– Clause 11, Article 1 of Decree No. 59/2018/ND-CP dated April 20, 2018 of the Government;
– Article 7 Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance;
– Clause 3, Article 1, Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance;
– Circular No. 14/2015/TT-BTC dated January 30, 2015 of the Minister of Finance.
