blue-check Chiết khấu thương mại cho Đại lý nếu trả bằng tiền phải chịu thuế TNCN

Công văn số 1615/TCT-CS ngày 25/4/2017 của Tổng cục Thuế về việc lập hóa đơn (5 trang)
Posted: 27/4/2017 10:11:30 AM | Latest updated: 15/5/2017 9:52:32 AM (GMT+7) | LuatVietnam: 4216
Theo Chuẩn mực kế toán số 14 ban hành tại Quyết định số 149/2001/QĐ-BTC :
+ Chiết khấu thương mại: Là khoản tiền mà bán giảm giá niêm yết cho người mua hàng với số lượng lớn
+ Chiết khấu thanh toán: Là khoản tiền người bán giảm trừ cho người mua, do người mua thanh toán tiền mua hàng trước thời hạn theo hợp đồng

Related documents

Penalty document



Effective Date Unknown
ExpiredDate Unknown

Files attachment


Chiết khấuCập nhật đến: 11-Oct-2022


No data


blue-check Regarding PIT on promotions in cash (without holding lucky draw)
blue-check Special discount given to each shipment shall not be exempt from import duty
blue-check Goods used for sales promotion shall not be exempt from issuance of invoices
blue-check Charges for brokerage service for selling goods outside Vietnam shall be exempt from withholding tax
blue-check [Merged] - Regulation on sales promotion, trade fairs and exhibitions
blue-check Regarding conditions for deduction of discounts for imported goods
blue-check New regulations on sales promotion, trade fairs and exhibitions
blue-check It is required to present reasons for discount on exported goods in contract
blue-check Regarding VAT on brokerage service
blue-check It is required to register sales promotion programs upon inventory liquidation
blue-check Some issues relating to invoice and tax policies applicable to goods as gifts to customers
blue-check Payment discounts offered to consumers are exempt from PIT
blue-check Regarding PIT on incomes from winning prize outside Vietnam
blue-check Whether the discount offered for an agent is subject to PIT deduction or not
blue-check Payment discount paid to individual agents shall be deducted 1% PIT
blue-check Regarding trade discount, payment discount
blue-check Trade discounts under contracts are exempt from PIT
blue-check Regarding VAT on goods on sale promotion
red-check Regulations on developing, managing and runing national trade promotion program
blue-check Curative medicines are not used for sales romotion