According to the City Tax Department. Hanoi, in case the company providing freight forwarding services incurs expenses on behalf of customers for using infrastructure works, service works, and public utilities at the seaport border gate area if the receipt is Collecting fees for recording the Company’s name, address, and tax code, when collecting the payment fee on behalf of the Company, the Company must issue an invoice according to the provisions of Clause 1, Article 4 of Decree 123/2020/ND-CP.