OFFICIAL LETTER 3927/TCT-KK DATED 23 SEP 2015 OF DGT IN GUIDANCE OF PAYMENT VOUCHER FOR BUYING GOODS, SERVICES OF HOUSEHOLDS, BUSINESS INVIDUALS
Official letter 3927/TCT-KK guiding payment voucher for buying goods, services in case of that sellers are business or non-business households, individuals as follows:
For business households, individuals paying tax under the fixed method or non-business individuals paying tax with each time of arising, they have not yet notified payment account with tax authority, when buying goods, services from these entities, enterprises perform to pay through bank to account of sellers, the payments are included in deductible expenses if meeting full conditions as regulated in CIT law.
