Official letter 647/CTHDU-TTHT regarding the PIT policy as follows:
In case the Company pays the commercial discounts to the businessperson paying flat tax, this amount is subject to PIT at the rate of 1%. The company pays the "commercial discount to individuals that declare and pay tax on behalf of individuals according to tax return form No. 01 / CNKD issued together with Circular No. 92/2015 / TT-BTC dated 15/15. 6/2015 by the Ministry of Finance. The company inscribes the phrase "Declaration" in the front part of the phrase "Taxpayer or the legal representative of the taxpayer" and the declarant signs and affixes the stamp of the Company. The company submits tax returns on behalf of the individual at the Tax Department where the company is located. On the tax calculation dossiers, tax receipts still show that the taxpayer is the business person.
