According to amended Tax control Law taking effect from July 1st 2013, policy of extend time limit (275 days) of tax payment is still exerted, but businesses have to meet 4 requirements (regarding to goods as imported ingredients to produce exported goods): manufacturing facilities in Vietnam; import-export activities in 2 years since the customs declaration’s registration day without commercial fraud, tax evasion, overdue tax, late payment or fines; compliance with accounting, statistical regulations; legal payments via bank transferring.If a business cannot meet aforementioned requirements, its total tax payment must be sponsored by an financial institution or else must be fulfilled before customs clearance or goods clearance. Reported by Thanh Hong – Translated by Ngoc Huynh