Basis of Assessment IN PARTICULAR Taxable Price : transportation services For 9. Freight tourist tours (du l l inclusive 10. For package price ịch of VAT (-) minus air-tickets, accommodation and sight and others seeing expenses incurred overseas pawn shop m c including 11. For (ti m ): amount receivable đồ ệ ầ interest receivable and other receipts from sales of pawned objects books magazines publications (VAT 12. For , , : cover price inclusive) or actual selling price
Basis of Assessment Taxable Price 9. For transportation services : Freight IN PARTICULAR 10. For tourist tours (du l ịch l package price inclusive of VAT (-) minus air-tickets, accommodation and sight seeing expenses incurred overseas and others 11. For pawn shop (ti ệ m c ầ m đồ ): amount receivable including interest receivable and other receipts from sales of pawned objects 12. For books , magazines , publications : cover price (VAT inclusive) or actual selling price
1012_VS-VAT%20Slides%20(Trainer).docx