Official letter 844/CTHYE-TTHT about deductible expenses as follows:
Pursuant to the above provisions, in case Vinh Tuong Industrial Company Limited in the North of Vietnam implements a promotional program in accordance with the provisions of the law on commerce and this promotional program is not subject to administrative procedures for notification of promotional implementation as prescribed in Point b, Clause 3, Article 1 of Decree No. 128/2024/ND-CP, the promotional cost is deductible when calculating corporate income tax if it meets the conditions specified in Article 4 of Circular No. 96/2015/TT-BTC dated June 22, 2015 of the Ministry of Finance.
