This Circular guides the collection of freight tax for foreign ships engaged in cargo transportation at Vietnamese seaports. The tax rate is 3%, with exemptions and reductions for certain cases, and detailed regulations on declaration and payment of taxes, as well as inspection of tax collection.
Đối tượng áp dụng
Foreign organizations and individuals using ships to transport goods from Vietnamese seaports. Ship agency units that have been licensed to operate.
Các điểm cốt lõi
- All foreign organizations and individuals using ships to transport goods through Vietnamese seaports must pay the freight tax (3%).
- No freight tax shall be collected from domestic organizations and individuals engaged in maritime transportation or joint ventures between Vietnam and foreign countries registered to pay taxes with tax authorities.
- Freight tax payable = Total freight charges x 3% (2% turnover tax rate + 1% income tax rate)
- Ship agency units are responsible for declaring, collecting, and paying the freight tax according to the regulations.
- Port authorities inspect the payment of freight tax by ship owners before allowing the ship to depart from the port.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Increase in state budget revenue from maritime transportation activities.
- Negative impact: Additional costs for maritime transportation businesses (60% reduction in crude oil export tax rate, but still subject to 2%).
- Foreign enterprises bear the burden of freight tax.
- Vietnamese people and businesses benefit from fair freight tax collection.
❓ Câu hỏi thường gặp
What is the freight tax rate?
The freight tax rate is 3%, including 2% turnover tax rate and 1% income tax rate.
Which cases are exempted or reduced from freight tax?
Ships transporting Vietnamese crude oil exports are eligible for a 60% reduction in the prescribed tax rate. In special cases, the State may provide for reductions in freight tax for specific goods.
Who must declare and pay the freight tax?
All foreign organizations and individuals using ships to transport goods from Vietnamese seaports must declare and pay the freight tax.
What penalties apply for late payment of freight tax?
In addition to paying the full amount of tax, a daily penalty of 0.2% of the overdue tax amount will be imposed for each day of delay. If the ship owner does not pay the freight tax, the agency unit must pay the penalty equivalent to the lost tax revenue.
When can ship agency units determine the amount of freight tax?
Ship agency units have the right to determine the amount of freight tax owed by the ship owner if the ship owner or consignor fails to provide or provides incomplete documentation necessary for calculating the freight tax.
Toàn văn
CIRCULAR
OF THE MINISTRY OF FINANCE
Guidelines for collecting freight tax on foreign ships engaged in cargo transportation business at Vietnamese seaports
These guidelines apply to foreign ships arriving at Vietnamese seaports to conduct cargo transportation business.
Pursuant to Decree No. 55/CP dated August 28, 1993 of the Government detailing the implementation of the Law on Business Tax and the Law Amending and Supplementing Certain Provisions of the Law on Business Tax;
Pursuant to Decree No. 57/CP dated August 28, 1993 of the Government detailing the implementation of the Law on Income Tax and the Law Amending and Supplementing Certain Provisions of the Law on Income Tax;
The Ministry of Finance hereby provides guidance on the collection of freight tax from foreign ships engaged in cargo transportation business at Vietnamese seaports as follows:
I. TAXPAYERS FOR FREIGHT TAX
1- The taxpayers subject to the freight tax under these guidelines are all organizations and individuals from abroad who use their own ships or lease ships owned by others to provide cargo transportation services from Vietnamese seaports for exporting goods overseas or between Vietnamese seaports.
2- Freight tax will not be collected in the following cases:
Organizations and individuals conducting maritime transport businesses in Vietnam or joint ventures established and operating according to the Law on Foreign Investment in Vietnam that have registered and declared payment of business tax and income tax on their maritime transport activities with Vietnamese tax authorities.
II. BASIS FOR CALCULATING THE FREIGHT TAX
The freight tax payable shall be calculated per shipment as follows:
Freight tax payable = Total freight charges x prescribed tax rate
1- The freight charges serving as the basis for calculating tax include the entire amount of freight charges received by foreign ship owners from transporting goods from Vietnamese loading ports to the final unloading port (including freight charges for goods transshipped through intermediate ports such as Singapore, Hong Kong...) or between Vietnamese seaports.
2- The general freight tax rate is 3% (comprising 2% as the business tax rate and 1% as the fixed income tax rate on freight charges).
For ships whose operators are from countries that have signed Double Taxation Avoidance Agreements with Vietnam, the determination of whether to pay or be exempted from the 1% income tax within the total 3% freight tax rate shall be based on the provisions of the Agreement.
Example: If the Agreement stipulates a 50% exemption from income tax, then the freight tax payable would be determined at 2.5% (2% + 50% of 1%).
The currency for paying the freight tax is convertible foreign currency.
III. EXEMPTIONS AND REDUCTIONS OF FREIGHT TAX
1- Ships transporting crude oil for export by foreign entities shall enjoy a 60% reduction in the prescribed tax rate.
2- In special cases, the State may stipulate reductions in freight tax for specific goods. Entities eligible for exemptions or reductions must provide full documentation proving their eligibility, which they must present to the ship agency authority for each voyage. The agency authority retains these documents and compiles them monthly into the "Freight Tax Declaration Form" using Form No. 2.
IV. REGULATIONS ON DECLARATION AND PAYMENT OF FREIGHT TAX
AND INSPECTION OF FREIGHT TAX COLLECTION
1- The Ministry of Finance authorizes ship agencies licensed by the Vietnam Maritime Administration to directly collect freight tax and remit it to the State Budget as prescribed.
Ship agencies, in addition to registering and declaring taxes on their agency operations and other business activities, must also declare and pay freight tax to the local tax authority using Form No. 1 "Declaration for Payment of Freight Tax." This form is duplicated, one copy sent to the tax authority for verification and confirmation (one copy returned to the ship agency, one copy retained by the tax authority for record-keeping purposes).
When there are changes to the registered tax declaration items or when the agency changes to represent different shipping companies, merges, splits, or dissolves, the ship agency must declare these changes to the tax authority at least five days before the change occurs and settle all outstanding freight tax debts to the State Budget.
The declaration for payment of freight tax, once confirmed by the tax authority, serves as the legal basis confirming that the ship agency has been authorized by the tax authority to collect freight tax.
2- Responsibilities of the ship owner
a) Foreign individuals who are ship owners, when their ships enter Vietnamese seaports to transport exported goods or between Vietnamese seaports, are responsible for accurately declaring taxable revenue for freight tax, providing complete documents such as: Transportation contracts, bills of lading, and related documents to the ship agency as the basis for determining the freight tax payable.
b) Pay or accept payment of the freight tax due as recorded on the tax receipt issued by the ship agency.
Any economic losses resulting from the ship owner's failure to comply with the above regulations shall be borne by the ship owner, in addition to being liable for back taxes and penalties.
3- Responsibilities of ship agencies
Verify transportation contracts between ship owners and consignors, ensure that the published freight rates match international market rates at the time of contract execution. Accurately calculate the tax due and collect the full, timely freight tax owed by the ship owner.
In cases where ship owners or consignors fail to provide or provide incomplete documentation necessary for tax calculation, the ship agency has the right to determine the freight tax payable based on the cargo declaration, international freight rate tables, or related documents.
Notify the ship owner of the freight tax payable, issue a tax receipt (issued by the Ministry of Finance according to the attached model) before the ship departs from the port. The tax receipt is made in four copies.
Copy 1 for verification
Copy 2 given to the taxpayer
Copy 3 for payment
Copy 4 retained in the tax receipt stub.
Monthly, based on the tax receipts, the ship agency compiles the "Freight Tax Declaration Form" using Form No. 2 and submits it to the tax authority by the fifth day of each month.
Timely and fully remit the freight tax payable according to the monthly tax notification from the tax authority.
4- Supervision of freight tax collection
The Port Control Office shall inspect the submission of freight taxes by ship owners when processing departure procedures for ships operated by foreign entities. The inspection is based on tax receipts and compared with relevant documents. In cases where the operator has not paid or accepted to pay the freight tax, the Port Control Office requires the operator to pay or accept to pay the freight tax before allowing the ship to depart. In exceptional circumstances requiring immediate departure of the ship, the Port Control Office shall prepare a record confirming the non-payment of the freight tax (attached model), which will be made in three copies: one given to the ship owner, one sent to the local tax authority, and one retained by the Port Control Office.
Monthly, based on records of ships entering and leaving the port, the Port Control Office compiles a list of necessary indicators (according to the attached model) and sends it to the local tax authority as a basis for checking the payment of freight taxes. The monthly list must be submitted before the fifth day of the following month.
5- Inspection and collection of freight taxes by the tax authority
The tax authority is responsible for inspecting the declaration of freight tax revenue from shipping agency units, comparing it with tax receipts and the Port Control Office's records of ships entering and leaving the port, as well as other related documents.
Determine the freight tax that the shipping agency unit must pay, issue a monthly notification of tax payment to the agency unit for implementation. In cases where violations such as failure to collect freight tax as prescribed or false declarations to evade tax are discovered, the tax authority will consider handling or recommending legal action according to the Law.
V. HANDLING VIOLATIONS OF FREIGHT TAXES
1- Shipping agencies failing to comply with regulations on registration and declaration of freight tax payments shall be subject to administrative penalties under Decree No. 01/CP dated October 18, 1992, issued by the Government regarding administrative penalties in the field of taxation.
2- Shipping agencies delaying the payment of freight taxes or fines for tax violations, in addition to paying the full amount of tax and fines as stipulated, shall also be fined at a rate of 0.2% (two thousandths) per day of delay on the amount overdue.
3- If shipping agencies fail to collect freight taxes from foreign ship owners as prescribed, they must notify the ship owner, recover the unpaid tax, and if recovery is unsuccessful due to the agency's responsibility, the agency must pay a fine equivalent to the lost tax revenue.
In cases of serious violations or repeated violations, the violating units and individuals will be handled according to current laws.
VI. IMPLEMENTATION
1- The provincial tax bureaus, centrally administered cities shall take the lead in coordinating with maritime agencies and port control offices to implement the collection of freight taxes in accordance with this Circular.
The Ministry of Finance authorizes the Vietnam Maritime Administration to translate and provide an English version of this Circular to serve as a legal basis for informing foreign shipping companies entering Vietnamese ports about cargo transportation contracts to comply with the regulations on freight tax payments.
2- To retain a portion of the total collected freight tax at a percentage ratio as follows:
A 2% ratio for freight taxes collected in Ho Chi Minh City, Quang Nam - Da Nang, Ba Ria - Vung Tau, and Hai Phong.
A 4% ratio for freight taxes collected in other regions.
Monthly, based on the amount of collected freight tax, the agency units shall retain the amount according to the specified ratio, and the remainder shall be deposited into the State Budget. Of the retained amount, 80% shall remain with the agency unit, while 20% shall be transferred to the Tax Bureau to be distributed to the port control office and awarded to organizations and individuals contributing to the collection of freight taxes, with a minimum distribution to the port control office equal to 50% of the total amount transferred by the agency units to the tax authority.
3- This Circular takes effect from November 1, 1994, and replaces previous circulars and guiding documents on the collection of freight taxes.
During implementation, if there are difficulties or obstacles, units are advised to report them to the Ministry of Finance for consideration and resolution, and for supplementary guidance.
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
Model No. 1
DECLARATION FORM FOR REGISTRATION AND PAYMENT OF FREIGHT TAX ON MARITIME TRANSPORTATION
Respectfully submitted to:…(1)
1- Name of the shipping agency unit (2)
2- Name of the director... (3)
3- Decision on establishment of the enterprise number... date... issuing authority...
License issued by the Vietnam Maritime Administration... date... month... year..
4- Start date of agency operations... (4)
5- Agency for company... (5)
6- Business location... (6)
7- Total business capital... (Vietnamese Dong) (7)
Including: Statutory Capital...
State Budget Capital...
Other Sources...
8- Accounting method applied...
9- Bank account number... at bank...
Treasury account number... at treasury...
10- Declaration of tax payment... (8)
I hereby declare that the above information is true and request authorization to collect freight taxes.
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Date... month... year 19... Inspector of the declaration form |
Date... month... year 19... Seal of the shipping agency unit Credit organization branch in province/city and basic credit cooperative… (Signature and Seal) |
Confirmation of the shipping agency unit...
authorized to collect freight taxes for maritime transport
Date... month... year 19...
Signature and seal of the tax authority leader
Form No. 2
DECLARATION FORM FOR COLLECTION OF FREIGHT TAX MONTH... YEAR 199...
Name of the declaring unit... at the port...
Address...
Bank account number... (treasury)
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Part Declaration by Agent |
Inspection by Tax Authority |
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Ship name |
From 10 km |
The Open Source Software Steering Committee operates on a part-time basis. The Open Source Software Steering Committee has a working group assisting the Steering Committee. |
Type of Goods |
Quantity of cargo transported |
Departure Port |
Arrival Port |
Total Freight Charges |
Machine tools for machining complete units (one operation position) and machine tools for multi-position machining to process metals. |
Total Freight Tax Due |
Receipt |
Total Freight Charges |
Total Freight Tax Due |
Total Freight Tax to be Paid |
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1- Total Freight Tax Collected (as per receipt)...
2- Amount Retained...
3- Amount Still to be Paid to State Budget This Month...
Overpayment Last Month...
Underpayment Last Month...
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Date... month... year 19... Person Preparing the Declaration Form (Signature) |
Date... month... year 19... Director or Chief Accountant (Signature and Seal) |
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The Unit Preparing the Declaration Form for Freight Tax Shall Be Issued in Two Copies One Copy Kept by the Unit One Copy Sent to the Tax Authority |
Part on Tax Authority Inspection The Tax Authority Shall Check and Serve as Basis for Notifying the Freight Tax to be Paid. |
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PART INSTRUCTIONS ON CONTENT
DECLARATION AND REGISTRATION FOR FREIGHT TAX
1- Direct Tax Collection Authority at Business Premises
2- Enter the Name of the Unit Acting as Marine Transport Agent (as per establishment decision)
3- Name and Surname of the Marine Transport Agent Director
4- Time of Commencement of Business Operations
5- Agency for Shipping Companies. List Foreign Shipping Companies Usually Represented by the Unit.
6- Place of Business: Head Office and Branch Office (if any) Where Agency Services Are Rendered.
7- Capital: Declare Sources of Capital at Registration Time (in Vietnamese Dong)
8- Register Payment of Freight Tax at Which Treasury or Bank?
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MINISTRY OF FINANCE GENERAL DEPARTMENT OF TAXATION Ministry of Finance General Department of Taxes |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness Socialist Republic of Vietnam Independence - Freedom - Happiness |
Model CTT 28
FREIGHT TAX RECEIPT
(Copy 1: Control Copy)
RECEIPT OF FREIGHT TAX
(No 1: Checking)
Ship Name: Nationality:
M.V Flag
Date of Arrival: Date of Departure:
Arrived on Sailed on
Loading Port:
Port of Loading
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Number TT |
Cargo loaded |
Type of cargo loaded |
Freight Rate Per Ton/CBM Freight Rate |
Total Freight Amount |
Machine tools for machining complete units (one operation position) and machine tools for multi-position machining to process metals. |
Amount of Tax Due |
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Amount of Tax Written in Words Day...Month... Year 199...
(Total Amount in Words) Date
TUQ/ GENERAL DEPARTMENT OF TAXES - MINISTRY OF FINANCE
ON BEHALF THE GENERAL DEPARTMENT OF TAXES
OF THE MINISTRY OF FINANCE
FREIGHT TAX COLLECTING AUTHORITY
REVENUE DEPARTMENT
(Signed and Stamped)
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
DECLARATION FORM OF PORT AUTHORITY
1. Port Authority...
2. Address...(Head Office)
3. Account Number...At...
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Serial No. |
Ship name |
Gross tonnage of ship |
Arrival date |
Departure date |
Type of Goods Transported |
Quantity of cargo transported |
Departure port |
Arrival port |
Agency providing service |
Freight tax paid according to receipt |
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Receipt Number |
(Major Technical Specifications and Other Information) |
Freight Tax Amount |
Day...Month...Year 19...Day...Month...Year 19...
T/M. Unit
Signature and Seal
Declaration Form Issued in Two Copies
(One Copy Sent to the Tax Authority)
Column for Freight Tax Amount Recorded According to Receipt
Freight Tax Presented by Ship Owner or Captain. If No Receipt Is Available: Cross Out (X)
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
Socialist Republic of Vietnam
Independence-Freedom-Happiness
Model No. 4
Form No 4
... Day... Month... Year...
Date:
CERTIFICATE OF NON-PAYMENT OF FREIGHT TAX
CERTIFICATE OF FREIGHT TAX NOT BEING PAID
Ship name
Name of ship
Gross Tonnage...
Tonnage:
Name of Ship Owner (or Representative)...
Name of Shipowner (or His Representative)
Arrival Port...
Port of Arrival
Date of Arrival...Date of Departure...
Date of Arrival...Date of Departure
Type of Goods Transported...
Type of Goods Transported
Quantity of Goods Transported (Tons)...
Quantity of Goods Transported (Tones)
Final Discharge Port...
Final Port of Discharge
Unit Acting as Agent for the Ship...
Shipping Agent
This record is made in three copies:
It is hereby certified by both parties that no freight tax receipt has been issued at the time the ship departs from the port.
In Triplicate:
1 Copy Given to the Captain (or Ship's Representative)
One Copy to Shipmaster (or the Ship's Representative)
2 Copies Kept in Vietnam (One at the Port Authority - One Sent to the Local Tax Authority).
Two Copies for File in Vietnam (One Copy to the Port Authority and One Copy to the Local Tax Authority)
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CAPTAIN SHIPMASTER (Or Representative) Signature and Full Name |
PORT AUTHORITY REPRESENTATIVE PART AUTHORITY REPRESENTATIVE ..., DATE..., MONTH..., YEAR... Signature and Full Name (Sealed) |
This Record Is Written in Vietnamese Accompanied by English
This Certificate Is Written in Vietnamese With an English Translation
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