Uni 07-10-2021 VAT Policy of the collection activities for international freights

Official letter 35267/CTHN-TTHT about VAT Policy of the collection activities for international freights:

In case, the Company directly signs a contract and provides international transportation services to customers, if the conditions specified in Article 9 of Circular No. 219/TT-BTC are satisfied, this service shall apply the VAT rate of 0 %. If the Company has activities to collect international freight for foreign agents (from abroad to Vietnam), the surcharge according to the price of sea transportation services of foreign shipping lines under the Objects not required to declare, calculate and pay VAT