OFFICIAL LETTER NO.1751/CT-TTHT DATED 15 OCTOBER 2013 OF LONG AN DEPARTMENT TAXATION IN GUIDANCE OF INVOICE PREPARATION AND DECLARATION FOR PROMOTION GOODS
According to official letter No.1751/CT-TTHT:
When outputting goods for promotion, an enterprises must prepare invoices with one of two following ways:
· Option 1: Promotion goods are written in sale invoice (under the last line of the sold out goods) consisting of goods names and quantities, stating that promotion goods without payment, the price is cost of goods sold or production cost and total amount is not written, crossed, amount and VAT are calculated by the value of goods sold out.
· Option 2: The invoice of promotion goods is prepared separately, their names and quantities of goods are clearly stated that they are promotion, advertisement, sample goods without payment, the price is cost of goods sold or production cost; amount, tax rate and VAT are not written, crossed
