Official letter 5475/CTBNI-TTHT guiding tax policy for bonuses for distributors:
In case the Company signs a contract to sell products with Distributors and pays bonuses when reaching sales, it is not required to declare and pay VAT according to the instructions in Clause 1, Article 5 of Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance. If the above expenses meet the conditions specified in Clause 1, Article 6 of Circular No. 78/2014/TT-BTC dated June 18, 2014, amended and supplemented in Article 4 of Circular No. 96/2015/TT-BTC dated August 6, 2015 of the Ministry of Finance, they will be included in deductible expenses when determining taxable income of CIT.
