On January 18, 2022, Hai Phong Tax Department issued Official Letter No. 152/CTHPH-TTHT, accordingly:
In case the company signs a contract to hire a carrier to transport equipment for production and business. If the carrier requires payment of freight through a third party, the Company may deduct VAT and record as the deductible expenses for the above freight charges if the Company has enough VAT invoice issued by the carrier, bank transfer receipts for the third party, and the appointment of this third-party payment is specified in the contract of carriage or the contract addendum.
