Transport and logistics: 30% tax relief and freight, COD and collection reconciliation

1. Separate service revenue from money passing through accounts

Transport and forwarding operators may receive freight, COD proceeds, storage charges and reimbursements. Use consistent shipment IDs across contracts, delivery records, invoices and bank statements. Neither total bank inflows nor a “collection on behalf” label alone determines revenue.

Check the actual provider, contractual obligations, invoice issuer and authorization to collect funds. Revenue classification follows contractual substance and applicable tax rules. A company does not get separate VND 10 billion ceilings for each vehicle, warehouse or dependent location.

2. Reconcile COD and surcharges without simply netting subcontractor costs

Illustrative reconciliation: VND 1.2 billion arrives, operationally classified as VND 1 billion COD and VND 0.2 billion freight and surcharges. That classification alone does not establish tax revenue of VND 0.2 billion. Verify remittance obligations, delivery records, differences, compensation and offsets. This is an evidence exercise, not a statutory formula.

Paying another carrier does not automatically reduce eligibility revenue. Distinguish service providers, commission agents and genuine collection arrangements from the records. Fuel, tolls and driver wages require separate classification; do not compare profit after all expenses with the revenue ceiling.

3. Track returns, receivables and a relief example

Separate completed freight, cancellations, return shipments, compensation and unpaid charges. Record status, supporting evidence and recognition period to avoid counting outward and return entries twice. Reconcile transport software with invoices and filings monthly and list unresolved differences.

Illustration: after correct classification, a company has VND 7.5 billion eligibility revenue and CIT before relief, after other incentives if applicable, of VND 90 million. If eligible, relief is VND 27 million and the remainder VND 63 million. Household operators need their own PIT calculation and filing route, not a copied company tax amount or rate.

4. Choose the correct filing route and retain receipts

Business individuals review Form 01 with the applicable return. Withholding or filing agents use Form 02 for their responsibilities. Companies self-determine relief when making quarterly CIT payments; the individual’s Form 01 is not a company CIT-relief form.

Suggested workflow: close the period, assess eligibility, calculate tax before relief, calculate relief, check official forms, file through the applicable electronic tax channel, and retain signed files, acknowledgements and payment evidence. These are working steps, not universal portal button names. Review amendment rules for missed relief rather than arbitrarily deducting it from a later payment.

5. Monitor the ceiling and prepare the evidence pack

Individuals exceeding VND 10 billion actual annual revenue reverse relief using Form 03 with the filing for the threshold-crossing period. The specified late-payment exclusion ends at that period’s filing deadline. Companies pay the shortfall and follow Article 24(3) of Decree 252/2026/ND-CP rather than assuming the individual rule applies.

Assign someone to update monthly cumulative revenue and outstanding orders or contracts, with a review date. Retain source records, calculations and reconciliations for independent review. The following is a recommended internal evidence pack, not a universal mandatory attachment list.

Suggested actions