Official letter 4998/CTBNI-TTHT about invoicing for support expenses as follows::
Based on the above regulations and the Company's presentation. In case the Company receives a sum of money to support fire prevention and fighting costs from PJICO Bac Ninh Insurance Company under the Property Risk Insurance Contract, regarding the issuance of VAT invoices and the content on the invoices related to this business, the Bac Ninh Provincial Tax Department provides the following guidelines in principle:
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- If the support money that the Company receives from PJICO Bac Ninh Insurance Company is not in the case of receiving money to perform services for PJICO Bac Ninh Insurance Company (such as repair, warranty, promotion, advertising...), the Company does not have to issue an invoice but only needs to issue a receipt according to regulations.
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If the support money that the Company receives is to perform services for PJICO Bac Ninh Insurance Company, the Company shall issue an invoice according to the provisions of Clause 1, Article 4, the content recorded on the invoice according to the provisions of Article 10 of Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government.
