OFICIAL LETTER NO. 5573/TCT-CS DATED 15 DECEMBER 2014 OF GDT IN GUIDANCE OF DETERMINING COST OF GOODS SOLD OUT FOR COMMECIAL ACTIVITY TO INCLUDE DEDUCTIBLE EXPENSE WITHIN PROMOTION LEVEL
According to official letter No. 5573/TCT-CS:
Cost of goods sold out as regulations of clause 2.21 article 6 of Circular 78/2014/TT-BTC dated l8 June 2014 of MOF is price written in purchase invoice, excluding transport fees, handling fees, maintenance fees and other related costs when purchasing goods
