On November 10th, 2021, Bac Ninh Tax Department issued Official Letter No. 3897/CTBNI-TTHT, thereby:
In case, the company pays VAT using direct method, is not the transport business (Conditional business lines) that operates with the registered business lines: other services related to transport, detail: cargo transport agents service included freight forwarding services (VSIC code 5229), from 01/11/2021 to 31/12/2021, when issuing VAT invoice for cargo transport agents service shall be not applied 30% reduction of VAT rate according to the regulations of Decree 92/2021/ND-CP dated October 27, 2021 of the Government, because cargo transport agents service is not in the list of goods and services eligible for VAT reduction (issued together with the Government’s Decree No. 92/2021/ND-CP dated October 27, 2021).
