Official letter 56887CTHN-TTHT about FCT for brokerage commission:
In case an overseas company collects from brokerage activities for freight forwarding services from Vietnam to abroad, it is liable to contractor tax as prescribed in Article 1 of Circular 03/2013/ TT-BTC.
The percentage to calculate VAT on revenue is 5%, the rate (%) of CIT calculated on taxable revenue is 5%.
