OFFICIAL LETTER NO.29845/CT-HTr DATED 18 JUNE 2014 OF HA NOI TAXATION DEPARTMENT IN GUIDANCE OF CIT FOR GOODS DELIVERY CHARGES AT PORT PAID BY THE THIRD PARTY
According to official letter No. 29845/CT-HT:
In case, enterprises arise costs when goods are delivered, received at port such as way bill, handling, storage fees ,...; these fees are paid by other company, an then the enterprise will pay back the fees to the transporter:
- If invoices, vouchers write names, address, tax codes of the enterprise, the fees will be the paid amounts by other company. The transporter prepares the receipt vouchers, the company conducts the payments as regulations at clause 1, article 5 Circular No.219/2013/TT-BTC dated 31 December 2013 of MOF.
- If invoices, vouchers write names, address, tax codes of the transporter, the transporter will have to prepare invoices to hand over to the company as evidences for accounting recognition as guidance of clause 1, article 6, Charter II Circular No. 123/2012/TT-BTC
