OFFICIAL LETTER 4482/CT-TTHT DATED 06/8/2019 OF HAI DUONG PROVINCIAL TAX DEPARTMENT ON TAX POLICIES FOR GOODS GIVEN, GIFTED, OFFERED
Official letter 4482/CT-TTHT dated 06/8/2019 of Hai Duong Tax Department on tax policy for goods given and given as follows:
In case the Company buys goods to give, give, give to employees, customers on Tet holidays, the Company must make invoices, declare and calculate VAT as invoices for selling goods to customers, calculating prices VAT is determined according to the selling price of goods or services of the same or equivalent type at the time the activity is given, gifted or offered