OFFICILAL LETTER 2139/CT-TTHT DATED 21/02/2019 OF BINH DUONG TAXATION DEPARTMENT GUIDING TRANSPORT COST SUPPORT
Official letter 2139/CT-TTHT dated 21/02/2019 of Binh Duong Taxation Department guiding transport cost support:
In case the Company provides support for transportation costs to customers, transports purchased products from the Company warehouse to the distributor's address, these sales and support supports are carried out by the company as after:
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In case the company or distributor carries out the shipping (with VAT invoice), when receiving the transport support money, the distributor shall make VAT invoice to the company and declare and pay VAT according to regulations. determined
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In the case of payments received in cash for bonuses, support money received and other financial revenues, the receipts and expenditures must be made according to regulations.