THE GENERAL DEPARTMENT OF TAXATION
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No. 662/TCT-CS
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Hanoi, January 29, 2008
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OFFICIAL LETTER
ON VALUE-ADDED TAX ON COMMISSIONS FOR INTERNATIONAL SHIPPING AGENCY SERVICES
To:
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- CMA - CGM Vietnam Company Limited;
- Misui O.S.K Line Vietnam Company Limited.
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In response to Official Letter ACC/TAX/025-07 of November 29, 2007, of CMA - CGM Vietnam Company Limited, and Official Letter No. 080109-03 of January 9, 2008, of Misui O.S.K Line Vietnam Company Limited, concerning value-added tax on commissions for international shipping agency services, the General Department of Taxation gives the following opinions: