Parties

Importer SAGO Company (Ho Chi Minh City)

Exporter SK Company (South Korea)
Goods X Y
1000 boxes
Invoice quantity 20 units
(24 bottles/box; 0.75litre/bottle)
Invoice price 6,000 USD/unit 48 USD/box
Additions/Deductions
Freight 5360
Insurance 860
Commission fee 1% invoice value
Franchising fee 2% invoice value
THC Seoul 252
THC Saigon 180
Fuel surcharge (HCMC) 168
CIC 126
Damage 20% & 35% 20 boxes, except 30 bottles left
Rates
Import duty 25% 35% + 2USD/litre
Anti-dumping duty 50 USD/unit 15%
Excise duty 35% 15%
EPT 300,000 VND/unit 5,000 VND/litre
VAT 10% 10%
E/R 23,600 VND/USD
 Incoterms Situation
1 CPT A - Authorized damages
2 CIF B - Unauthorized damages
4 CFR
3 FOB
5 FAS

chỉ có A or B thôi SST, VAT có đánh trên giá bán ra

 Item X Item Y Note
Quantity 20 1,000
Invoice price 6,000 48 18000
Invoice value 120,000 48,000
Total invoice value 168,000
Allocation proportion 0.71428571430 0.28571428570
Insurance
614.29 245.71
Freight 5360
3,828.57 1,531.43
Franchising fee
2,400.00
Commission fee
Additions
1,200.00 480.00
CIC 126
90.00 36.00
Fuel 168
120.00 48.00
THC Busan 252
180.00 72.00
Damage
3,300.00 900.00

Reduction OR/AND deduction

IM Taxable amount 125,132.86 49,513.14

IM taxable amount (VND) 2,953,135,429 1,168,510,171
IM payable amount (VND) 738,283,857 1,242,648,560
Additional payable amount 23,600,000 175,276,526
Total payable amount 2,179,808,943
SST taxable amount (VND) 3,715,019,286 2,586,435,257
SST payable amount (VND) 1,300,256,750 387,965,289
Total SST payable amount (VND) 1,688,222,039
EPT payable amount (VND) 6,000,000.00 88,312,500.00
VAT taxable value (VND) 8,083,989,081.00
VAT payable amount (VND) 808,398,908.10
Commission fee 1680
Additions Deductions
Insurance Damage
Commission
Franchising
CIC
Freight
Fuel
THC Busan
 Item X Item Y Note
Quantity 20 1,000
Invoice price 6,000 48 18000
Invoice value 120,000 48,000
Total invoice value 168,000
Allocation proportion 0.71428571430 0.28571428570
Insurance
614.29 245.71
Freight 5360
3,828.57 1,531.43
Franchising fee
2,400.00
Commission fee
Additions
1,200.00 480.00
CIC
90.00 36.00
Fuel
120.00 48.00
THC Busan
180.00 72.00

Reduction OR/AND deduction

IM Taxable amount 128,432.86 50,413.14

IM taxable amount (VND) 3,031,015,429 1,189,750,171
IM payable amount (VND) 757,753,857 1,266,012,560
Additional payable amount 23,600,000 178,462,526
Total payable amount 2,225,828,943
SST taxable amount (VND) 3,812,369,286 2,634,225,257
SST payable amount (VND) 1,334,329,250 395,133,789
Total SST Payable amount (VND) 1,729,463,039

Damage value 3,300 900

Taxable quantity 20 17,662.50
IM refund 19,470,000.00 23,364,000.00
Anti-dumping refund 0 3,186,000.00
SST refund 34,072,500 7,168,500

Total refund 87,261,000

EPT payable amount (VND) 6,000,000.00 88,312,500.00
VAT taxable value (VND) 8,068,307,556.00
VAT payable amount (VND) 806,830,755.60
Commission fee 1680
Additions Deductions
Insurance
Commission
Franchising
CIC

Fuel
THC Busan
 Item X Item Y Note
Quantity 20.00 1,000.00
Invoice price 6,000.00 48.00
Invoice value 120,000.00 48,000.00
Total invoice value 168,000.00
Allocation proportion 0.71 0.29
Insurance
614.29 245.71
Franchising fee
2,400.00
Additions
Commission fee
1,200.00 480.00

THC Saigon
128.57 51.43
Damage
3,300.00 900.00
Reduction OR/AND deduction

IM Taxable amount 120,785.71 47,774.29

IM taxable amount (VND) 2,850,542,857 1,127,473,143
IM payable amount (VND) 712,635,714 1,228,285,600
Additional payable amount 23,600,000 169,120,971
Total payable amount 2,133,642,286
SST taxable amount (VND) 3,586,778,571 2,524,879,714
SST payable amount (VND) 1,255,372,500 378,731,957
Total SST payable amount (VND) 1,634,104,457
EPT taxable amount (VND) 6,000,000.00 88,312,500.00
Total EPT payable amount 94,312,500.00

VAT 484,815,107.14 299,192,417.14

Total VAT 784,007,524.30
 Commission fee 1680
Additions Deductions
Insurance Damage
Commission
Franchising

3,862,059,243
 Item X Item Y Note
Quantity 20 1,000
Invoice price 6,000 48 18000
Invoice value 120,000 48,000
Total invoice value 168,000
Allocation proportion 0.71428571430 0.28571428570
Insurance 860
614.29 245.71
Commision fee
Additions
1,200.00 480.00
Franchising fee
2,400.00
THC Saigon 180
128.57 51.43

Reduction OR/AND deduction

124,085.71 48,674.29
IM Taxable amount
2,928,422,857 1,148,713,143
31,021.43 53,036.00
IM payable amount
732,105,714 1,251,649,600
1,000 7,301
Additional payable amount
23,600,000 172,306,971
Total payable amount 2,179,662,286
SST taxable amount (VND) 3,684,128,571 2,572,669,714
SST payable amount (VND) 1,289,445,000 385,900,457
Total SST Payable amount (VND) 1,675,345,457
VAT payable amount (VND) 497,357,357 295,857,017
Total VAT payable amount (VND) 793,214,374

Damage value 3,300 900

Taxable quantity 20 17,663
IM refund 825.00 990.00
19,470,000 23,364,000
Anti-dumping refund 0 135.00
0 3,186,000
SST Refund 1,444 304
34,072,500 7,168,500
Total refund 87,261,000
EPT taxable amount (VND) 6,000,000.00 88,312,500.00
Total EPT payable amount 94,312,500.00

VAT Payable amount 497,957,357 304,688,267

Total VAT Payable amount 802,645,624
 Additions Deductions
Insurance THC Saigon
Commission
Franchising
 Item X Item Y Note
Quantity 20 1,000
Invoice price 6,000 48 18000
Invoice value 120,000 48,000
Total invoice value 168,000
Allocation proportion 0.71428571430 0.28571428570
Insurance 860
614.29 245.71
Commision fee 1%
1,200.00 480.00
Franchising fee 2%
Additions
2,400.00
Fuel 168
120.00 48.00
CIC 126
90.00 36.00
Damage 0
3,300.00 900.00

Reduction OR/AND deduction

121,124.29 47,909.71
IM Taxable amount
2,858,533,143 1,130,669,257
30,281.07 52,093.40
IM payable amount
714,633,286 1,229,404,240
1,000 7,186
Additional payable amount
23,600,000 169,600,389
Total payable amount 2,137,237,914
SST taxable amount (VND) 3,596,766,429 2,529,673,886
SST payable amount (VND) 1,258,868,250 379,451,083
Total SST payable amount (VND) 1,638,319,333
EPT payable amount (VND) 6,000,000.00 88,312,500.00
Total EPT payable amount 94,312,500.00
VAT payable amount (VND) 486,163,468 299,743,747
Total VAT payable amount (VND) 785,907,215
 Additions Deductions
Insurance Damage
Commission
Franchising
CIC
Fuel
 Item X Item Y Note
Quantity 20 1,000
Invoice price 6,000 48 18000
Invoice value 120,000 48,000
Total invoice value 168,000
Allocation proportion 0.71428571430 0.28571428570
Insurance 860
614.29 245.71
Commision fee 1%
1,200.00 480.00
Franchising fee 2%
Additions
2,400.00
Fuel 168
120.00 48.00
CIC 126
90.00 36.00
0
0.00 0.00

Reduction OR/AND deduction

124,424.29 48,809.71
IM Taxable amount
2,936,413,143 1,151,909,257
31,106.07 53,083.40
IM payable amount
734,103,286 1,252,768,240
1,000 7,321
Additional payable amount
23,600,000 172,786,389
Total payable amount 2,183,257,914
SST taxable amount (VND) 3,694,116,429 2,577,463,886
SST payable amount (VND) 1,292,940,750 386,619,583
Total SST payable amount (VND) 1,679,560,333
EVP payable amount 6,000,000 90,000,000
Total EVP payable amount 96,000,000
VAT payable amount (VND) 499,305,718 305,408,347
Total VAT payable amount (VND) 804,714,065

Damage value 3,300 900

Taxable quantity 20 17,663
IM refund 825.00 990.00
19,470,000 23,364,000
Anti-dumping refund 0 135.00
0 3,186,000
SST Refund 1,444 304
34,072,500 7,168,500
Total refund 87,261,000
 Additions Deductions
Insurance
Commission
Franchising
CIC
Fuel
 Item X Item Y Note
Quantity 20 1,000
Invoice price 6,000 48 18000
Invoice value 120,000 48,000
Total invoice value 168,000
Allocation proportion 0.71428571430 0.28571428570
Insurance 0
0.00 0.00
Commision fee 1%
1,200.00 480.00
Franchising fee 2%
Additions
2,400.00
Fuel 168
120.00 48.00
CIC 126
90.00 36.00
Damage 0
3,300.00 900.00

Reduction OR/AND deduction

120,510.00 47,664.00
IM Taxable amount
2,844,036,000 1,124,870,400
30,127.50 52,007.40
IM payable amount
711,009,000 1,227,374,640 Calculate payable amount of indirect tax
1,000 7,150
Additional payable amount
23,600,000 168,730,560 unit
Total payable amount 2,130,714,200 price
SST payable
SST taxable amount (VND) 3,578,645,000 2,520,975,600
amount
SST payable amount (VND) 1,252,525,750 378,146,340
Total SST payable amount (VND) 1,630,672,090
EPT payable amount (VND) 6,000,000.00 88,312,500.00
Total EPT payable amount (VND) 94,312,500
VAT payable amount (VND) 483,717,075 298,743,444
Total VAT payable amount (VND) 782,460,519
 Additions Deductions
Damage
Commission
Franchising
CIC
Fuel

ate payable amount of indirect tax

X Y
10 10000
đã bao gồm VAT trong invoice
600000 500000
 Item X Item Y Note
Quantity 20 1,000
Invoice price 6,000 48 18000
Invoice value 120,000 48,000
Total invoice value 168,000
Allocation proportion 0.71428571430 0.28571428570
Insurance 0
0.00 0.00
Commision fee 1%
1,200.00 480.00
Franchising fee 2%
Additions
2,400.00
Fuel 168
120.00 48.00
CIC 126
90.00 36.00
0
0.00 0.00

Reduction OR/AND deduction

123,810.00 48,564.00
IM Taxable amount
2,921,916,000 1,146,110,400
30,952.50 52,997.40
IM payable amount
730,479,000 1,250,738,640
1,000 7,285
Additional payable amount
23,600,000 171,916,560
Total payable amount 2,176,734,200
SST taxable amount (VND) 3,675,995,000 2,568,765,600
SST payable amount (VND) 1,286,598,250 385,314,840
Total SST Payable amount (VND) 1,671,913,090
EPT payable amount (VND) 6,000,000 90,000,000
Total EPT payable amount (VND) 96,000,000
VAT payable amount (VND) 496,859,325 304,408,044
Total VAT payable amount (VND) 801,267,369

Damage value 3,300 900

Taxable quantity 20 17,663
IM refund 825.00 990.00
19,470,000 23,364,000
Anti-dumping refund 0 135.00
0 3,186,000
SST refund 1,444 304
34,072,500 7,168,500
Total refund 87,261,000
 Additions Deductions
Insurance
Commission
Franchising
CIC
Fuel
 Item X Item Y Note
Quantity 20 1,000
Invoice price 6,000 48 18000
Invoice value 120,000 48,000
Total invoice value 168,000
Allocation proportion 0.71428571430 0.28571428570
Insurance 860
614.29 245.71
Freight 5360
3,828.57 1,531.43
Commision fee 1%
1,200.00 480.00
Additions
Franchising fee 2%
2,400.00
Fuel 168
120.00 48.00
CIC 126
90.00 36.00
Damage 0
3,300.00 900.00

Reduction OR/AND deduction

124,952.86 49,441.14
IM Taxable amount
2,948,887,429 1,166,810,971
31,238.21 52,629.40
IM payable amount
737,221,857 1,242,053,840
1,000 7,416
Additional payable amount
23,600,000 175,021,646
Total payable amount 2,177,897,343
SST taxable amount (VND) 3,709,709,286 2,583,886,457
SST payable amount (VND) 1,298,398,250 387,582,969
Total SST payable amount (VND) 1,685,981,219 1635
EPT payable amount (VND) 6,000,000.00 88,312,500.00
VAT taxable amount (VND) 5,014,107,535.83 3,059,781,925.74
VAT payable amount (VND) 501,410,754 305,978,193
Total VAT paybale amount (VND) 807,388,946
Tổng tiền người mua trả 5,515,518,289 3,365,760,118
 Additions Deductions
Insurance Damage
Freight
Commission
Franchising
CIC
Fuel
 Item X Item Y Note
Quantity 20 1,000
Invoice price 6,000 48 18000
Invoice value 120,000 48,000
Total invoice value 168,000
Allocation proportion 0.71428571430 0.28571428570
Insurance 860
614.29 245.71
Insurance 5360
3,828.57 1,531.43
Commision fee 1%
1,200.00 480.00
Additions
Franchising fee 2%
2,400.00
Fuel 168
120.00 48.00
CIC 126
90.00 36.00
0
0.00 0.00

Reduction OR/AND deduction

128,252.86 50,341.14
IM Taxable amount
3,026,767,428 1,188,050,971
32,063.21 53,619.40
IM payable amount
756,691,857 1,265,417,840
1,000 7,551
Additional payable amount
23,600,000 178,207,646
Total payable amount 2,223,917,343
SST taxable amount (VND) 3,807,059,285 2,631,676,457
SST payable amount (VND) 1,332,470,750 394,751,469
Total SST Payable amount (VND) 1,727,222,219
EPT taxable amount (VND) 6,000,000.00 90,000,000.00
VAT taxable amount (VND) 5,145,530,034.80 3,116,427,925.82
VAT payable amount (VND) 514,553,003 311,642,793
Total VAT paybale amount (VND) 826,195,796
Damage value 3,300 900
Taxable quantity 20 17,663
IM refund 825.00 990.00
19,470,000 23,364,000
Anti-dumping refund 0 135.00
0 3,186,000
SST refund 1,444 304
34,072,500 7,168,500
Total refund 87,261,000
 Additions Deductions
Insurance
Freight
Commission
Franchising
CIC
Fuel