OFFICIAL LETTER 79331/CT-TTHT DATED 08 DECEMBER 2017 OF HA NOI TAXATION DEPARTMENT GUIDING ON VAT FOR RECEIVING SUPPORT AMOUNTS
Official letter 79331/CT-TTHT dated 08/12/2017 of Ha Noi Taxation Department guiding on VAT for receiving support amounts:
When receiving support amounts from partners to pay salary for sale staffs, the company must not declare, compute, pay VAT for support amounts. When the company receives support amounts, it must prepare receipt vouchers as regulations of clause 1 article 5 Circular 219/2013/TT-BTC.
In case, the partners pay to the company for a support amount to conduct promotions of products, services of partners, the company must be responsible for preparing VAT and declare to pay tax as regulations.
