Official letter 5897/CTHYE -TTHT about VAT policy:
In case the company that pays VAT according to the deduction method, does business with the registered line as "Other supporting service activities related to transportation in detail: transportation agency services" and is not a business entity. If the Company is engaged in business operations (business lines subject to conditions as prescribed), the Company is not entitled to a 30% reduction in the VAT rate as prescribed in Article 3 of Decree No. 92/2021/ND-CP when providing services. transport agents (including buying transport services of other enterprises to resell to customers to enjoy the difference) from November 1, 2021 to the end of December 31, 2021; because transport agency services are not on the list of goods and services eligible for VAT reduction promulgated together with Decree 92/2021/ND-CP.
