OFFICIAL LETTER 4738/TCT-CS DATED 13 OCTOBER 2016 OF GDT GUIDING PRODUCT WARRANTY COST
According to official letter 4738/TCT-CS, enterprises determine tax expenses for product warranty cost with following conditions:
- Sale contracts have regulations of warranty for sale product
- The company sets, records and uses provisions for warranty products, goods under regulations of accounting regime
- Documents, files comprise: inspection minutes, warranty vouchers (within warranty period), output vouchers, input vouchers.
