Official letter 2875/TCT-DNNCN dated 22/7/2019 guidance on personal income taxes as follows:
In case, customers are individuals who achieve sales, they will be rewarded with a tour (not in cash) under the promotion program implemented in accordance with Decree No. 81/2018 / ND-CP dated May 22, 2018 Government is defined as income from gifts not subject to ownership registration, so it is not subject to PIT..
