- The lack of responsibility of the customs and tax authorities caused unforeseen financial damage to enterprises (different opinions on the classification of HS codes, the requirement for payment of tax fees late and administrative penalties due to new guidelines for tax incentives.

- Imposing and enforcement are a feeling of businesses when dealing with the customs authorities (the customs agency exaggerates the taxpayers' mistakes to impose fines for the purpose of raising taxes).

- Customs authorities deliberately explain the unfavorably regulations to the company (the Decree on sanctioning administrative violations in customs).

- Regulations on tax procedures are unclear, there are many administrative procedures and there is no protection of taxpayers' legal rights (VAT refund, VAT declaration method).