OFFICIAL LETTER NO. 2077/TCT-CS DATED 28 MAY 2015 OF GDT IN GUIDANCE OF TAX POLICY FOR GOODS USED FOR GIVING, OFFERING, GIFTING TO CUSTOMERS
According to official letter No. 2077/TCT-CS:
In case, the company uses goods for giving, offering, gifting to customers, it must issue invoices and calculate output VAT as regulations. Input VAT of goods that the company uses for giving, offering, gifting to customers served for liable VAT goods will be deducted if meeting conditions about input VAT as regulation of article 15 Circular 219/2013/TT-BTC
