According to guidelines at point c clause 1 No. 31 of Official letter No. 5529/TCHQ-TXNK dated November 24th, 2021, at the time of import on the spot of goods for export production if the enterprise has paid import duty but it has to pay VAT, now it has to make additional declaration according to clause 9 Article 1 of Circular No. 39/2018/TT-BTC .
According to opinions of the General Department of Vietnam Customs, the failure to declare and pay VAT at the time of import on the spot of goods for export production does not belong to the cases of exemption from sanctioning of administrative violations according to the regulations at clause 11 Article 16 of the Law on Tax administration No. 38/2019/QH14 and clause 3 Article 6 of Decree No. 128/2020/ND-CP .