OFFICIAL LETTER 8984/CT-TTHT OF CỦA BINH DUONG PROVINCIAL TAX DEPARTMENT ON INVOICES OF SAMPLE GOODS
Official letter 8984/CT-TTHT of Binh Duong Tax Department answered the sample invoice issue as follows:
In case the company carries out the promotion program, give samples to trial customers without collecting money in accordance with the law on commercial law and the total value of promotional goods for each program implementation is less than VND 100 million, then the Company The company does not have to carry out administrative procedures to announce promotional activities to the Department of Industry and Trade. The company issues VAT invoices, on the invoice with the name and quantity of the goods, stating that the promotion goods, samples are not collected, the unit price index, the amount of money, plus the goods, the total amount of goods is recorded in (0), the tax rate and the VAT amount are not crossed out
