During the ordinary course of business, Company incurs
commission expenses paid to Vietnamese individual who is not a registered broker.
The Company is required to deduct personal income tax at 10% on gross
commission fee if the total payment is VND 2 million or more for each time.
Those expenses shall be deductible expenses for corporate income tax purpose if
satisfying conditions as prescribed at Article 4, Circular 96/2015/TT-BTC dated
June 22nd, 2015.