Official letter 1164-CT-TTHT on the support amount of the parent company:
In case the Company receives a support amount from the Parent Company, if it is not accompanied by conditions to perform services for the Parent Company such as repair, warranty, promotion, advertising, it is not required to declare pay VAT. When receiving the above support, the Company prepares collection documents as prescribed. In case the company receives money from the parent company to perform services for the parent company such as repair, warranty, promotion, advertising, it must declare, calculate and pay VAT.
