Uni 07-09-2026 - CIT on compensation and amounts received on behalf of others

Official letter16081/DON-QLDN1 CIT on compensation and amounts received on behalf of others

Based on the aforementioned guidelines, in the event that the Company receives compensation on behalf of its US-based parent company from a supplier, this income is subject to Corporate Income Tax (CIT) at a rate of 2% of the compensation amount, in accordance with Clause 3, Article 12 of Decree 320/2025/ND-CP dated December 15, 2025, and Article 7 of Circular 20/2026/TT-BTC dated March 12, 2026.