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From 01/01/2009 onwards till date, service provider for international shipping has changed from not subject to VAT the VAT borne 0%, in particular in circular 115/2009/TT-BTC dated 02/06/2009; circular 06/2012/TT_BTC 11/1/2011; Circular No. 219/2013/TT-BTC dated 31/12/2013 the Guide related to international maritime, aviation as hybrid services to direct the ship; maritime navigation; maritime salvage; Piers, buoys; unloading; tie off the rope; close the lid open tunnel; potty train tunnels; tallying, delivery, ... apply VAT to the following conditions:
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