Official letter 274/CTBNI-TTHT about VAT for offered, gifted goods:
Pursuant to the above regulations and guidelines, in case the Company buys goods used for giving, presents, presents to employees and some sample goods to be exported to customers, this expense will be included in the deductible expenses. CIT calculation if the conditions specified in Clause 1, Article 4 are satisfied and are not in the cases specified in Clause 2, Article 4, Circular 96/2015/TT-BTC dated June 22, 2015 of the Ministry of Finance. The law on corporate income tax does not stipulate that deductible expenses are included when determining corporate income taxable income for uncollected VAT amounts on invoices made for goods gifted or donated.
