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Vietlaw Weekly Newsletter No. 372

fa-folder-open Customs policies

New regulations on customs declaration and policies for imports and exports

fa-check-circle Circular No. 39/2018/TT-BTC dated April 20th, 2018 of the Ministry of Finance on amendments to Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance on customs procedures, customs supervision and inspection, export tax, import tax, and tax administration applied to exported and imported goods

This Circular is to amend, supplement to some important regulations relating to customs declaration procedures and policies for imports/exports. In particular:

- Application for prior determination of HS codes, origins and custom value is compulsory to be submitted online (Clause 2 Article 1).

- To supplement to the regulations on cases in which the prior determination of HS codes, origins and custom value is rejected (Clause 3 Article 1).

- To supplement many documents to be submitted in the customs dossier of exports and imports. Especially, commercial invoices of exports must be submitted similarly to imports (Clause 5 Article 1).

- To supplement the regulations on documents, dossiers of exports, imports which must be retained at enterprises (Clause 6 Article 1).

- Regarding customs declaration with regard to raw materials or supplies importer for processing, export production and export of processed products, products produced for export, it is required to clearly declare material codes and codes of the exported products (Clause 7 Article 1)

- On the export declaration, enterprises must specify the container number and reference number of the goods according to form No. 02 in Appendix II (Clause 7 Article 1).

- If a bill of lading is declared on more than one declaration or more than one bill of lading are declared on a single declaration or goods are imported without a bill of lading, the declarant shall follow instructions in form 01 of Appendix II (Clause 7 Article 1).

- To supplement cases in which a customs declaration is cancelled such as: goods of which license is not available when the declaration is registered; goods fail to meet the regulations on specialized management and inspection and must be re-exported, destroyed (Clause 11 Article 1).

- To supplement cases in which declared value of exports or imports will be rejected (Clause 14 Article 1).

- To supplement the requirement to submit the notification of processing contracts and appendices before exporting or importing raw materials, supplies, machinery or equipment serving execution of a processing contract to the supervisory customs authority where the production establishment is notified (Clause 36 Article 1).

- To supplement the requirement to submit final accounts of exported materials used for manufacture of goods outward processing or at export processing companies (Clause 47 Article 1)

This Circular takes effect from June 5th, 2018.

File attachment:

English file-pdf TT39_20042018BTC[ENGLISH].pdf (English translation)

Vietnamese file-word TT39_20042018BTC.doc (Vietnamese)

Vietnamese file-pdf TT39_20042018BTC.pdf (Vietnamese)

fa-folder-open Import and export policies

It is not allowable to import scraps without national technical regulations on environment

fa-check-circle Official letter No. 2642/GSQL-GQ1 dated August 24th, 2018 of the General Department of Vietnam Customs regarding import of scraps without national technical regulations on environment

According to Article 76 of the Law on environment protection, scraps imported from abroad to Vietnam must meet the environmental technical regulations.

As the result, with regard to scraps without national technical regulations on environment, customs authorities do not have enough grounds to inspect, compare the conformity with national technical regulations on environment of imported scrap shipments upon carrying out customs procedures.

File attachment:

English file-pdf CV2642_24082018TCHQ[VLO].pdf (English translation)

Vietnamese file-word CV2642_24082018TCHQ.doc (Vietnamese)

fa-folder-open Securities

From August 8th, 2018: Banks are not allowed to buy corporate bonds which are issued for the purpose of restructuring debts

fa-check-circle Circular No. 15/2018/TT-NHNN dated June 18th, 2018 of the State Bank on amendments to the Circular No. 22/2016/TT-NHNN dated June 30, 2016 by the Governor of the State Bank of Vietnam on purchase of corporate bonds by credit institutions and branches of foreign banks

This Circular amends to conditions on, and principles of, allowing banks to buy corporate bonds.

Accordingly, under this Circular, the regulation on banning banks from buying convertible bonds regulated at Article 4 of Circular No. 22/2016/TT-NHNNfa-exclamation-circle has been removed.

However, under this Decree, banks are not allowed to purchase corporate bonds issued for the purpose of restructuring debts of the issuer.

In addition, this Circular also supplements requirement according to which banks have to provide specific regulations on sectors posing potential risks subject to special control in their internal regulation.

This Circular takes effect from August 2nd, 2018.

File attachment:

English file-pdf TT15_18062018NHNN[ENGLISH].pdf (English translation)

Vietnamese file-word TT15_18062018NHNN.doc (Vietnamese)

Vietnamese file-pdf TT15_18062018NHNN.pdf (Vietnamese)

fa-folder-open Analysis - Classification

Regarding bases used for classification of imports and exports

fa-check-circle Official letter No. 5208/TCHQ-TXNK dated September 6th, 2018 of the General Department Vietnam Customs regarding bases used for classification of imports and exports

According to Article 4 of Circular No. 14/2015/TT-BTC, goods imported into Vietnam must be classified and imposed HS codes based on the List of Vietnam’s imports and exports.

If it is impossible to determine correct HS codes according to the List of Vietnam’s imports and exports, the following documents shall be used:

a) The detailed glossary of HS List;

b) The collection of classification of the World Customs Organization (WCO);

c) The additional glossary of AHTN list;

d) Database of the List of Vietnam's exports and imports.

Accordingly, the documents on certification of food safety or animal quarantine of an exporting country given to goods imported into Vietnam are the documents for reference rather than the bases for classification of imports.

File attachment:

English file-pdf CV5208_06092018TCHQ[VLO].pdf (English translation)

Vietnamese file-word CV5208_06092018TCHQ.doc (Vietnamese)

Vietnamese file-pdf CV5208_06092018TCHQ.PDF (Vietnamese)

fa-folder-open Certificate of Origin (C/O)

Regulations on channeling applications for issuance of preferential C/O

fa-check-circle Circular No. 15/2018/TT-BCT dated June 29th, 2018 of the Ministry of Industry and Trade on customs channeling in the process of issuance of preferential certificate of origin (C/O).

According to Article 3 of this Circular, applications for issuance of preferential C/O shall be classified into Green channel, Red channel and Normal channel.

In particular, “Green channel” means the priority regime in the process of issuance of preferential C/O. Accordingly, traders are entitled to priorities towards exemption from, reduction or late submission of, documents; reduction of duration for C/O issuance and exemption from physical inspection of goods in the course of application for C/O issuance.

“Red channel” means the regime subject to the control in the process of issuance of preferential C/O. Accordingly, traders have to submit documents proving goods origin with regard to all consignments; the physical inspection of goods may be requested in the course of application for C/O issuance.

“Normal channel” means the current regime in the process of issuance of preferential C/O under the regulations of the Government's Decree No. 31/2018/ND-CP and related instructional documents.

In order to be eligible to apply the Green channel, traders must be recognized prestige exporting enterprises or prioritized enterprises and their frequency of application for C/O issuance must be at least 30 applications per annum.

However, if traders commit the acts as regulated in Article 29 of Decree No. 31/2018/ND-CP within 2 years counted until the time of channeling or they export goods items as regulated at Article 7 of this Circular, their applications for C/O issuance shall be classified into the Red channel.

The channeling in the process of issuance of preferential C/O shall be carried under the automatic mechanism, at the time when traders submit the applications.

This Circular takes effect from August 15th, 2018.

File attachment:

English file-pdf TT15_29062018BCT[VLO].pdf (English translation)

Vietnamese file-word TT15_29062018BCT.doc (Vietnamese)

fa-folder-open Construction materials

It is required to provide the application for registration of certification of conformity upon import of building materials

fa-check-circle Official letter No. 20/BXD-VLXD dated August dated August 20th, 2018 regarding guidelines on import of products, goods of building materials

Upon the import of goods being building materials, enterprises have to comply with QCVN 16:2017/BXD and the regulations provided in Circular No. 10/2017/TT-BXD.

In which, it is required to declare product category in accordance with the list of products specified in Table 1, Part 2. Names of products, goods are regulated based on national or international standards.

In addition, it is also required to provide customs authority at checkpoint with an application for registration of certification of conformity bearing certification of a certification body with the purpose of clearance of goods.

The List of organizations competent to conduct regulation conformity certification with regard to goods, products of building materials is provided in the Annex enclosed with this Official letter.

File attachment:

English file-pdf CV20_20082018BXD[VLO].pdf (English translation)

Vietnamese file-word CV20_20082018BXD.doc (Vietnamese)

fa-folder-open Customs policies

Transportation costs arisen after imported goods arrived at the first importing checkpoint shall not be added to customs value

fa-check-circle Official letter No. 3585/TCHQ-TXNK dated June 21st, 2018 of the General Department of Vietnam Customs regarding transportation costs and costs related to transport

Relating to costs for transport of imported goods to importing checkpoint, the General Department of Vietnam Customs notes that it is only required to add such costs to customs value for calculation of tax if they belong to the additions regulated at point g Clause 2 Article 13 of Circular No. 39/2015/TT-BTCfa-exclamation-circle and meet the conditions specified in Clause 1 Article 13 of Circular No. 39/2015/TT-BTCfa-exclamation-circle .

In contrast, if any of the 3 conditions specified in Clause 1 Article 13 of Circular No. 39/2015/TT-BTCfa-exclamation-circle is not met or transportation costs arise after the goods arrived at the first importing checkpoint, they must not be added to customs value.

The first importing checkpoint with regard to seaway and airway transportation is discharge port written in the bill of lading as prescribed in Clause 8 Article 1 of Decree No. 59/2018/ND-CP.

File attachment:

English file-pdf CV3585_21062018TCHQ[VLO].pdf (English translation)

Vietnamese file-word CV3585_21062018TCHQ.doc (Vietnamese)

Vietnamese file-pdf CV3585_21062018TCHQ.PDF (Vietnamese)

fa-folder-open Domestic Investment

Regarding duty exemption for goods imported for serving projects eligible for investment incentives

fa-check-circle Official letter No. 5147/TCHQ-TXNK dated August 31st, 2018 of the General Department of Vietnam Customs regarding goods imported for serving projects eligible for investment incentives

The policy on duty exemption for goods imported to form fixed assets for projects eligible for investment incentives is regulated in Clause 11 Article 16 of the Law on import and export duties No. 107/2016/QH13.

Accordingly, projects eligible for investment incentives shall be exempt from duty on goods imported to form fixed assets which include:

(i) Machinery and equipment; components, parts, spare parts for assembly or operation of machinery and equipment; raw materials for manufacture of machinery and equipment, components, parts, or spare parts of machinery and equipment;

(ii) Special-use vehicles in a technological line directly used for a manufacture project;

(iii) Domestically unavailable construction materials.

Notably, among the above – mentioned goods exempt from duty, construction materials must be the domestically unavailable construction materials while other goods items, it is regardless of whether they are domestically manufactured or not.

Regarding criteria for determination of “special-use vehicles in technological lines”, they shall be carried out according to regulations of the Ministry of Science and Technology.

Criteria for determination of “domestically unavailable construction materials” shall be based on regulations of the Ministry of Planning and Investment.

In addition, in order to be exempt from duty, the project owner must register the list of duty – free goods before registering the import declaration of the first shipment (point a Clause 4 Article 30 of Decree No. 134/2016/ND-CP).

File attachment:

English file-pdf CV5147_31082018TCHQ[VLO].pdf (English translation)

Vietnamese file-word CV5147_31082018TCHQ.doc (Vietnamese)

Vietnamese file-pdf CV5147_31082018TCHQ.PDF (Vietnamese)

Regarding tax incentives for project invested in an industrial park of grade-I city

fa-check-circle Official letter No. 3082/TCT-CS dated August 8th, 2018 of the General Department of Taxation regarding determination of localities with advantage socio-economic conditions

According to Clause 6 Article 1 of Decree No. 91/2014/ND-CP, a project of new investment in an industrial park shall not be entitled to enterprise income tax incentives if such industrial park belongs to a locality with advantage socio-economic conditions.

“Localities with socio-economic advantage conditions” defined in this Clause are inner districts of centrally - affiliated special-grade and grade-I urban centers and provincial grade-I urban centers (except for the districts of centrally - affiliated special-grade and grade-I urban centers and provincial grade-I urban centers that are newly - established from districts since January 1st, 2009).

Accordingly, in case an enterprise executes a project of new investment in an industrial part in a provincial grade – I city, this project shall not be entitled to tax incentives.

File attachment:

English file-pdf CV3082_09082018TCT[VLO].pdf (English translation)

Vietnamese file-word CV3082_09082018TCT.doc (Vietnamese)

fa-folder-open Food Safety

Regarding announcement of food safety upon the import under authorization

fa-check-circle Official letter No. 4130/ATTP-KN dated August 8th, 2018 of Vietnam Food Administration regarding implementation of Decree No. 15/2018/ND-CP

According to this Official letter, with regard to the case of authorization of import of food, upon the import, the authorized party is allowed to use the regulated written Receipt of the written publication of regulation conformity or the Certificate of publication of regulation conformity which is still valid and bears name of the authorizing party.

The transformation into the reduced inspection with regard to imported food shall be decided by specialized inspecting agencies rather than customs authorities (point a Clause 2 Article 15 of Decree No. 15/2018/ND-CPfa-exclamation-circle ).

“Equivalent certificate” to be used as the basis for determining entities to which the reduced inspection is applied as regulated in Article 18 of Decree No. 15/2018/ND-CPfa-exclamation-circle means the certificate granted by competent agencies, organizations to the system of quality management, food safety with regard to the production process of such products.

File attachment:

English file-pdf CV4130_08082018CATTP[VLO].pdf (English translation)

Vietnamese file-word CV4130_08082018CATTP.doc (Vietnamese)

fa-folder-open Foreign Investment

Regarding retail activity conducted in Vietnam by FDI enterprises

fa-check-circle Official letter No. 5447/BCT-KH dated July 10th, 2018 of the Ministry of Industry and Trade regarding guidelines for retail activity of goods manufactured in Vietnam

According to opinions of the Ministry of Industry and Trade, the wholesale distribution and retail of goods manufactured in Vietnam by foreign direct investment enterprises (FDI enterprises) under investment projects already registered are the right to consume the goods manufactured by them rather than belong to the adjustment of the Decree No. 09/2018/ND-CP.

Accordingly, FDI enterprises must not apply for a business license or a license for establishment of retail facilities in accordance with the regulations of Decree No. 09/2018/ND-CP.

However, with regard to goods subject to business conditions (if any), FDI enterprises have to meet the business and production conditions in accordance with related specialized laws.

File attachment:

English file-pdf CV5447_10072018BCT[VLO].pdf (English translation)

Vietnamese file-word CV5447_10072018BCT.doc (Vietnamese)

Vietnamese file-pdf CV5447_10072018BCT.pdf (Vietnamese)

It is not required to declare HS codes upon registration for importation and exportation rights

fa-check-circle Official letter No. 5120/BCT-KH dated June 28th, 2018 of the Ministry of Industry and Trade regarding guidelines on goods purchase and sale activities

According to the regulations of Decree No. 09/2018/ND-CP, foreign direct investment enterprises (FDI enterprises) shall apply for a license only when they perform the activities regulated in Article 5 of this Decree. With regard to other activities, they may perform after they registered them at the investment certificate.

Concurrently, according to the Ministry of Industry and Trade’s opinions, there is no regulation according to which FDI enterprises have to declare the list of goods which are registered to perform importation right, exportation right, wholesale distribution right according to HS codes.

The determination of scope of list of goods and declaration of list of goods according to HS codes, according to names or chapters, etc. belongs to the right of enterprises on the basis of their own demand balance, trading capacity and finance capacity, advantages upon carrying out customs clearance procedures, tax declaration.

File attachment:

English file-pdf CV5120_28062018BCT[VLO].pdf (English translation)

Vietnamese file-word CV5120_28062018BCT.doc (Vietnamese)

fa-folder-open Import and export policies

Regarding the Government’s regular meeting - July 2018

fa-check-circle Resolution No. 104/NQ-CP dated August 8th, 2018 of the Government on the Government’s regular meeting - July 2018

At the Government’s regular meeting in July 2018, the Government requested Ministries, sectors and localities to continue to improve the business environment, accelerate administrative reforms to support business development; build trust and attract foreign investment.

With regard to import and export sectors, Government requested Ministries to intensify the coordination in closely controlling and preventing the import of discarded and obsolete and poor-quality goods into Vietnam.

With regard to credit sector, Government requested the State Bank of Viet Nam to have solutions to manage cross border electronic payments; control the quality of consumer credit.

In addition, at this meeting, the Government agreed with the policy on tuition exemption for 5-year-old children, junior high school pupils at public schools and tuition support at non-public establishments for children and pupils in extremely difficult villages, communes, ethnic minority areas, and remote areas.

File attachment:

English file-pdf NQ104_08082018CP[EN].pdf (English translation)

Vietnamese file-word NQ104_08082018CP.doc (Vietnamese)

Vietnamese file-pdf NQ104_08082018CP.pdf (Vietnamese)

Regarding VAT rate applicable to goods delivered and received outside Vietnam

fa-check-circle Official letter No. 6546/CT-TTHT dated July 5th, 2018 of the Department of Taxation of Ho Chi Minh city regarding value added tax (VAT)

According to Clause 1 Article 9 of Circular No. 219/2013/TT-BTCfa-exclamation-circle , goods delivered and received at locations outside Vietnam shall be eligible for 0% VAT.

Accordingly, in case a Company resells imported goods to a domestic enterprise but the delivery location is at overseas port and the buyer takes responsibility for carrying out import procedures, it shall be entitled to apply 0% VAT.

File attachment:

English file-pdf CV6546_05072018CTHCM[VLO].pdf (English translation)

Vietnamese file-word CV6546_05072018CTHCM.doc (Vietnamese)

Vietnamese file-pdf CV6546_05072018CTHCM.pdf (Vietnamese)

fa-folder-open Marine Transportation

Regarding VAT rate applicable to transportation business

fa-check-circle Official letter No. 2882/TCT-CS dated July 24th, 2018 of the General Department Taxation regarding value added tax (VAT) on transportation business activity

According to Article 9 of Circular No. 219/2013/TT-BTCfa-exclamation-circle , international transportation activity entitled to apply 0% VAT includes passenger, luggage, goods transport by international routes from Vietnam abroad or from abroad to Vietnam, or both the departure and arrival are overseas.

In addition, if an international transportation contract covers domestic transportation routes, the domestic transportation enterprise is also entitled to apply 0% VAT.

Conditions for applying 0% VAT with regard to the international transportation activity shall comply with point c Clause 2 Article 9 of Circular No. 219/2013/TT-BTCfa-exclamation-circle .

File attachment:

English file-pdf CV2882_24072018TCT[VLO].pdf (English translation)

Vietnamese file-word CV2882_24072018TCT.doc (Vietnamese)

Vietnamese file-pdf CV2882_24072018TCT.pdf (Vietnamese)

fa-folder-open Quality control

List of measuring instruments and HS codes thereof must be undergone type approval

fa-check-circle Decision No. 2284/QD-BKHCN dated August 15th, 2018 of the Ministry of Science and Technology on promulgation of Table of HS codes of group-2 measuring instruments must be undergone the type approval and subject to metrological inspection upon the import

This Decision is to announce the List of measuring instruments and HS codes thereof, technical requirements, adjustment documents and management measures with regard to group-2 measuring instruments which must be undergone the type approval and are subject to the metrological inspection upon the import. In particular:

1. Electrically operated personal weighing machines, household scales (HS 8423.10.10)

2. Not electrically operated personal weighing machines, household scales (HS 8423.10.20)

3. Scales for continuous weighing of goods on conveyors, electrically operated (HS 8423.20.10)

4. Weighing machinery having a maximum weighing capacity not exceeding 30 kg, electrically operated (HS 8423.81.10)

5. Weighing machinery having a maximum weighing capacity not exceeding 30 kg, not electrically operated, (HS 8423.81.20)

6. Weighing machinery having a maximum weighing capacity exceeding 30 kg but not exceeding 1,000 kg, electrically operated (HS 8423.82.11)

7. Weighing machinery having a maximum weighing capacity exceeding 1,000 kg but not exceeding 5,000 kg, electrically operated (HS 8423.82.19)

8. Weighing machinery having a maximum weighing capacity exceeding 30 kg but not exceeding 1,000 kg, not electrically operated (HS 8423.82.21)

9. Weighing machinery having a maximum weighing capacity exceeding 1,000 kg but not exceeding 5,000 kg, not electrically operated (HS 8423.82.29).

10. Weighing machinery having a maximum weighing capacity exceeding 5000 kg, electrically operated (HS 8423.89.10)

11. Weighing machinery having a maximum weighing capacity exceeding 5000 kg, not electrically operated (HS 8423.89.20).

12. Voltage transformer for measurement with a voltage rating of 110 kV or more (HS 8504.31.11)

13. Voltage transformer for measurement with a voltage rating of 66 kV or more, but less than 110 kV (HS 8504.31.12)

14. Voltage transformer for measurement with a voltage rating of 1 kV or more, but less than 66 kV (HS 8504.31.13)

15. Other voltage transformer for measurement (HS 8504.31.19)

16. Ring type current transformers with a voltage rating of 110 kV or more (HS 8504.31.21)

17. Other current transformers with a voltage rating of 110 kV or more (HS 8504.31.22)

18. Instrument current transformers with a voltage rating of 66 kV or more, but less than 110 kV (HS 8504.31.23)

19. Instrument current transformers with a voltage rating of 1 kV or more, but less than 66 kV (HS 8504.31.24)

20. Other current transformer for measurement (HS 8504.31.29)

21. Breath alcohol tester (HS 9027.80.30)

22. Airflow meter (HS 9028.10.90);

23. Cold water meter (HS 9028.20.20)

24. Liquefied petroleum gas pump meter; Fuel dispenser; Oil and gas meter (HS 9028.20.90)

25. 1-phase or 3-phase AC electricity meter (HS 9028.30.10)

26. Taximet (HS 9029.10.20)

27. Velocity meters (HS 9031.80.90)

This Decision takes effect from the date of its signing.

File attachment:

English file-pdf QD2284_15082018BKHCN[VLO].pdf (English translation)

Vietnamese file-word QD2284_15082018BKHCN.doc (Vietnamese)

Vietnamese file-pdf QD2284_15082018BKHCN.PDF (Vietnamese)

fa-folder-open Tax finalization

Regarding settlement of overpaid PIT of income payers

fa-check-circle Official letter No. 2891/TCT-KK dated July 25th, 2018 of the General Department of Taxation regarding determination of an income payer’s overpaid personal income tax (PIT) to be refunded

In case an enterprise has paid PIT greater than payable PIT under the tax accounting dossier, this case is considered having overpaid tax.

The overpaid PIT shall be also automatically offset against payable tax of the next period by the tax authority or shall be refunded upon the enterprise’s request (Article 22 of Circular No. 92/2015/TT-BTC).

File attachment:

English file-pdf CV2891_25072018TCT[VLO].pdf (English translation)

Vietnamese file-word CV2891_25072018TCT.doc (Vietnamese)

Vietnamese file-pdf CV2891_25072018TCT.pdf (Vietnamese)

fa-folder-open Tax of Land

Expenditures on purchase of agricultural land to carry out investment projects shall be subtracted from land rent

fa-check-circle Official letter No. 3100/TCT-CS dated August 10th, 2018 of the General Department of Taxation regarding collection of land rent

According to Clause 4 Article 12 of Decree No. 46/2014/ND-CPfa-exclamation-circle , in case a company receives the transfer of agricultural land from households or individuals to carry out an investment project but it is required to change the land use purpose after the receipt and must pay the land rent, expenditures on the receipt of the land shall be settled as follows:

+ To be deducted from the land rent payable (in case of the lump sum land rent is paid)

+ To be converted into the lease period proportional to the amount paid (in case of the annual land rent is paid).

The determination of price of the transferred agricultural land as the basis for subtraction from payable land rent or conversion into years in which land rent has been paid shall be carried out according to Clause 4 Article 12 of the Government Decree No. 46/2014/ND-CPfa-exclamation-circle .

File attachment:

English file-pdf CV3100_10082018TCT[VLO].pdf (English translation)

Vietnamese file-word CV3100_10082018TCT.doc (Vietnamese)

Vietnamese file-pdf CV3100_10082018TCT.pdf (Vietnamese)

fa-folder-open Certificate of Origin (C/O)

New List of signature samples and seal samples on C/O form E

fa-check-circle Official letter No. 4870/TCHQ-GSQL dated August 20th, 2018 of the General Department of Vietnam Customs regarding announcement of newly – updated signature samples for certificate of origin (C/O) form E

The document is to announce the list of names, signature samples and seal samples newly updated of officials competent to issue C/O form E of 39 issuing offices of China Customs.

This List replaces those announced at Official letter No. 4670/TCHQ-GSQL dated July 13th, 2017, takes effect from August 20th, 2018.

File attachment:

English file-pdf CV4870_20082018TCHQ[VLO].pdf (English translation)

Vietnamese file-word CV4870_20082018TCHQ.doc (Vietnamese)

Vietnamese file-pdf CV4870_20082018TCHQ.pdf (Vietnamese)