Vietnam Legal Documents Database

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Topic >> Promotion
  • fa-check-circle Official Letter No. 4829/TCHQ-TXNK - Regarding conditions for deduction of discounts for imported goods ( 16-Aug-2018)
    According to point d clause 2 Article 15 of Circular No. 39/2015/TT- BTC, discounts for imported goods shall be subtracted from taxable value only when the sale contract specifies discount conditions. read more
  • fa-check-circle Decree No. 81/2018/NĐ-CP - New regulations on sales promotion, trade fairs and exhibitions ( 22-May-2018)
    This Decree regulates in details activities of sales promotion, trade fairs and exhibitions. read more
  • fa-check-circle Official Letter No. 54758/CT-TTHT - Regarding VAT on brokerage service ( 14-Aug-2017)
    According to Article 9 of Circular No. 219/2013/TT-BTCfa-exclamation-circle , service which is provided for a foreign organization is performed and consumed in Vietnam shall not be entitled to apply 0% value added tax (VAT). read more
  • fa-check-circle Official Letter No. 13430/CT-TTHT - Some issues relating to invoice and tax policies applicable to goods as gifts to customers ( 31-Mar-2017)
    The document is to reply to some issues relating to invoice and tax policies applicable to goods as gifts given to customers. read more
  • fa-check-circle Official Letter No. 3569/TCT-TNCN - Payment discounts offered to consumers are exempt from PIT ( 10-Aug-2016)
    According to the General Department of Taxation’s opinions, with regard to “payment discounts” offered to individuals, if these individuals are consumers who buy goods for their own consumption without reselling or trading, the payment discounts are not subject to personal income tax (PIT) read more
  • fa-check-circle Official Letter No. 2713/CT-TTHT - Regarding PIT on incomes from winning prize outside Vietnam ( 30-Mar-2016)
    According to Article 15 of Circular No. 111/2013/TT-BTCfa-exclamation-circle , the assessable income from promotion prize in kind is the excess over 10 million VND of the prize read more
  • fa-check-circle Official Letter No. 1163/TCT-TNCN - Whether the discount offered for an agent is subject to PIT deduction or not ( 21-Mar-2016)
    The document is to reply to the question about whether personal income tax (PIT) is deducted or not and how to deduct PIT when an enterprise pays these amounts to agents that are individuals: payment discount, customer support meeting turnover, trading discount and sale promotion award. read more
  • fa-check-circle Official Letter No. 1162/TCT-TNCN - Payment discount paid to individual agents shall be deducted 1% PIT ( 21-Mar-2016)
    According to point 4 Annex 01 of Circular No. 92/2015/TT-BTCfa-exclamation-circle , a service business individual who is the subject not liable to VAT shall be still liable to 1% PIT read more
  • fa-check-circle Official Letter No. 1868/CT-TTHT - Regarding trade discount, payment discount ( 4-Mar-2016)
    According point 2.5 Annex of Circular No. 39/2014/TT-BTCfa-exclamation-circle , in the case a company offers trade discount for its customer, based on a certain turnover gained in a month, quarter, year, under the economic contract signed between the two parties, the discount offered for the sold goods shall be adjusted on the invoice for goods sale, service provision of the last purchase or subsequent purchase. If the discount is offered after the sales promotion is over, an adjustment invoice shall be made accompanying by the list specifying the numbers of the invoices that need adjusting and the adjusted payment amount and tax read more
  • fa-check-circle Official Letter No. 4447/TCT-TNCN - Trade discounts under contracts are exempt from PIT ( 27-Oct-2015)
    Under point c Clause 2, point b Clause 6 Article 2 of Circular No. 111/2013/TT-BTCfa-exclamation-circle , agent commissions and wining prizes from promotion programs are the incomes liable to PIT read more
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