Vietnam-owned businesses that are acting as agents for foreign transport firms have to deduct fee-based tax, value added tax, corporate income tax for international transport freight costs, fees of circulating containers, voucher fees when making payment of the above taxes for foreign transport firms.
Under an official letter, in the case subsidiaries of businesses make payments of international transport freight costs and other charges for foreign transport firms, foreign transport firms’ payment of above taxes will be carried out at one of the following places:
At a local tax agency where subsidiaries of businesses are headquartered in if the subsidiaries have their own stamp and bank account.
At businesses’ headquarter if the subsidiaries do not have their stamp and bank account.
[Official Letter 3108/TCT-DTNN dated September 8, 2005]