The official letter no. 2680/CT-TTHT dated 14 may 2013 of HCM taxation department in guidance of deductible brokerage charge
According to the official letter No. 2680/CT-TTHT:
If an enterprise signed a brokerage contract with a Vietnamese enterprise (a broker) to sell the power cables and electric appliances to customers, the brokerage amounts payable to the broker with the legal invoices will be included deductible expenses (belonging to the restricted expense level in maximum of 10% of total deductible expense) when CIT is determined.
