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Official Letter
Promotion
Chiết khấu thanh toán: cho dù khách hàng lỡ tính thuế GTGT cũng không được khấu trừ
Công văn số 5379/CT-TTHT ngày 10/6/2016 của Cục Thuế TP. HCM về chính sách thuế (1 trang)
Posted: 10/8/2016 2:25:59 PM | Latest updated: 15/8/2016 1:52:44 PM (GMT+7) | LuatVietnam:
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219/2013/TT-BTC
- New guidelines on VAT declaration and refund
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CV5379_10062016CTHCM.pdf
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Cập nhật đến: 11-Oct-2022
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Promotion
Regarding PIT on promotions in cash (without holding lucky draw)
Special discount given to each shipment shall not be exempt from import duty
Goods used for sales promotion shall not be exempt from issuance of invoices
Charges for brokerage service for selling goods outside Vietnam shall be exempt from withholding tax
[Merged] - Regulation on sales promotion, trade fairs and exhibitions
Regarding conditions for deduction of discounts for imported goods
New regulations on sales promotion, trade fairs and exhibitions
It is required to present reasons for discount on exported goods in contract
Regarding VAT on brokerage service
It is required to register sales promotion programs upon inventory liquidation
Some issues relating to invoice and tax policies applicable to goods as gifts to customers
Payment discounts offered to consumers are exempt from PIT
Regarding PIT on incomes from winning prize outside Vietnam
Whether the discount offered for an agent is subject to PIT deduction or not
Payment discount paid to individual agents shall be deducted 1% PIT
Regarding trade discount, payment discount
Trade discounts under contracts are exempt from PIT
Regarding VAT on goods on sale promotion
Regulations on developing, managing and runing national trade promotion program
Curative medicines are not used for sales romotion