OFFICIAL LETTER 26997/CT-TTHT DATED 26/04/2019 OF HANOI TAXATION DEPARTMENT ABOUT CASH PAYMENT TO CUSTOMERS
Official letter 26997/CT-TTHT dated 26/04/2019 of Hanoi Tax Department on cash payment for customers as follows:
In case the Company organizes seminars and conferences to introduce and promote products to consumers with cash payments for customers and participants, the Company shall be accounted for as expenses. except when determining income subject to CIT if meeting the conditions specified in Article 4 of Circular 96/2015 / TT-BTC dated June 22, 2015 of the Ministry of Finance.
