Withholding method TAXABLE TURNOVER FOR CIT (10/12) For , the taxable turnover will forwarding services not include the freight payable to international transportation companies (airlines, …) For , the taxable turnover is total express delivery services freight received by the foreign contractor in case of outbound delivery services (from VN to overseas) For , the taxable turnover is the re-insurance services re- to overseas insurance premium payment
Withholding method TAXABLE TURNOVER FOR CIT (10/12) For forwarding services , the taxable turnover will not include the freight payable to international transportation companies (airlines, …) For express delivery services , the taxable turnover is total freight received by the foreign contractor in case of outbound delivery services (from VN to overseas) For re-insurance services , the taxable turnover is the re- insurance premium payment to overseas