OFFICIAL LETTER 54963/CTHN-TTHT REGULATION ON INVOICING WHEN SELLING VOUCHER, GIFT COLLECTIONS THROUGH ELECTRONIC TRADE FLOOR
Official letter 54964/CTHN-TTHT regulation on invoicing when selling voucher, gift collections collections through electronic trade floor:
In case the Company signs a cooperation contract with M12 Plus Co., Ltd (M12) to implement a preferential program for customers (selling discount vouchers) in accordance with the provisions of commercial law, the Company is not required to establish VAT invoices and declarations that are applicable for making receipts/expenditures. When a customer uses a voucher to buy goods or services, the goods or service provider shall issue a VAT invoice on VAT declaration for the goods sold according to regulations.
Actual expenses incurred related to production and business activities of enterprises that satisfy the conditions specified in Article 4 of Circular No. 96/2015/TT-BTC of the Ministry of Finance shall be counted. into deductible expenses when determining taxable income
