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Uni 01-07-2021 - Branch's revenue paying to the company

Issue date: 1/7/2021 | 10:42:08 AM
OFFICIAL LETTER 200/CTBCA-TTHT ABOUT CIT POLICY ON BRANCH'S REVENUE PAYING TO THE COMPANY

Official letter 200/CTBCA-TTHT regarding the CIT policy on the revenue of the Branch pay to the Company as follows:

In case, the Company requires the Branch to pay an amount deducted from the revenue in order for the Company to cover expenses such as external transactions, special events, customer conferences, management and administration, etc., the Branch is not allowed to be included in deductible expenses when determining taxable income.

 

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