Official letter 3436/CTBDU-TTHT on invoices for business cooperation contracts are as follows:
The part of income that the partner receives from the business cooperation contract with the Company (The part of income the partner receives after the Company has declared and paid CIT as prescribed) is exempt from CIT according to the instructions. in Article 8 of Circular 78/2014/TT-BTC above. When the partner receives the distributed income, the partner shall make a receipt according to regulations. For companies that pay money, based on the purpose of making payment vouchers.
