According to official letter No. 172/TCT-TNCN:
For sale discount:
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In case, the company performs sale program with commerce discount to customers when they buy big volume of goods under commercial law about promotion, the company has reduced directly on VAT invoices. when calculating VAT and CIT for commerce discount, The company must prepare full invoices, vouchers to prove the revenue decrease and without collecting the actual amounts for these discounts.
For PIT for foreign employees:
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Foreign individuals are assigned to work in Vietnam by foreign contractors, these incomes are imposed PIT in Vietnam, the individuals must self-declare and pay PIT to the tax authority.
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In case, these incomes are determined in the contract, the individuals are authorized to Vietnamese company to deduct and declare PIT on behalf of the individuals.
