The General Department of Taxation (GDT) has issued Instruction No. 3660 (30 January 2026) to strengthen invoicing compliance for businesses acting as agents of non-resident international waterway transport operators.
Guidance on Invoicing for International Waterway Transport
The General Department of Taxation (GDT) issues instructions to reinforce compliance with Prakas No. 405 MEF.Prk.GDT regarding tax obligations for international waterway goods transport businesses. It addresses the issue of certain agency enterprises failing to comply with invoicing procedures when representing non-resident international waterway transport operators. These enterprises are required to issue invoices following prescribed formats and details, with clear identification of the foreign transport enterprise. Non-compliance will result in penalties and administrative sanctions as per relevant tax laws.
The Instructions were issued to strengthen the enforcement of tax obligations under Prakas No. 405 MEF.Prk.GDT dated 21 May 2025, particularly in relation to enterprises acting as agents for international waterway transport operators. The measures are intended to enhance tax compliance and ensure proper documentation of transactions conducted on behalf of non-resident international waterway goods transport businesses.
Under the Instructions, agency enterprises are required to issue invoices on behalf of the non-resident international waterway transport enterprises they represent. Each invoice must clearly identify the name of the relevant non-resident foreign transport enterprise and must be prepared using an invoice format with sequential numbering. In addition, all invoices must contain the mandatory information prescribed under the prevailing invoicing regulations to ensure accuracy, transparency, and compliance with tax requirements.
Failure by either the agency enterprise or the represented non-resident transport enterprise to comply with these invoicing obligations may result in penalties. Non-compliance will be subject to administrative sanctions imposed in accordance with the applicable tax laws and regulations.