OFFICIAL LETTER NO. 5552/TCT-CS DATED 11 DECEMBER 2014 OF GDT IN GUIDANCE OF BUSINESS PERFORMANCE DISTRIBUTION FOR PARTICIPANTS OF BUSINESS COOPERATION CONTRACT
According to official letter No. 5552/TCT-CS:
Participants of business cooperation contract distributes business performance with profits before tax. According to the contract, party A is the representative to record the ledgers, it will be responsible for issuing invoices, recognizing revenue, expense, profits before tax distributed to each party of business cooperation contract and each party performs its CIT payment under current regulations.
