According to Mr. Nguyen Anh Tuan, Resolution No. 406/NQ-UBTVQH15 on a number of solutions to support businesses and people affected by the COVID-19 epidemic; Decree No. 92/2021/ND-CP dated October 27, 2021 of the Government detailing the implementation of Resolution No. 406/NQ-UBTVQH15, transport enterprises will enjoy incentives for issuing freight invoices 30% reduction in tax rate, 70% x 10% instead of 10%.

However, the shipping bill of Mr. Tuan's company is currently being constituted by expenses with tax rate of 10%, including: The cost of lifting and lowering of the port, the customs cost of the port, the cost of the infrastructure facility of the Department of Transport, the cost of goods handling services of the business, the cost of transportation of the business (because the freight of your company is not only the cost of the vehicle, but also includes the above-mentioned components those are subject to the tax rate of 10%)

At the same time, these costs are not fixed costs, so when separated, it will affect the actual value of the freight in the total freight value.

For example: The unit price of lifting and lowering of 1 container at each port and yard is variable, resulting in the composition of the transport price, if separated according to the lifting price, it will not be fixed, so the separation is not possible.

Mr. Tuan asked, is the VAT rate stated on the invoice 70% x 10% or 10%? In case it cannot be disassembled, if you issue a 10% freight bill, will the invoice be considered valid? If the invoice is valid, will your customer get a full 10% deduction when receiving the invoice?