1. Regarding VAT:
In case the international transport freight trading service enterprise collects retail goods from import and export enterprises, it is the unit that directly arranges cargo chartering for the enterprises directly exporting and importing. password; Name on the bill of lading and directly pay the freight, surcharges according to the freight for the shipping company (including 11, the surcharge is considered as the price of shipping services by sea as listed in Document No. XNXX / BTC-CST dated 6142 / 9 / 5 of the Ministry of Finance) is determined as revenue from international transport and VAT rate of VND 800 is applied if the requirements of point c, clause XNXX, Article 2016 are met Circular No. 0 / 2 / TT-BTC dated 9 / 219 / 2013 of Ministry of Finance.
2. Regarding corporate income tax:
Based on the above regulations, in the case of businesses providing international freight services that are established and operating under Vietnamese law (not acting as agents for foreign shipping companies) and collecting less-than-container-load (LCL) cargo from import and export businesses, they must determine their revenue, income, and tax payable for their business activities in accordance with the Corporate Income Tax Law and its implementing regulations (paying corporate income tax using the method of declaring revenue and expenses)...www.expertis.vn
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