OFFICIAL LETTER NO. 1874/TCT-CS DATED 18 MAY 2015 OF GDT IN GUIDANCE OF VAT FOR MARKET DEVELOPMENT SUPPORT
According to official letter No.1874/TCT-CS:
GDT guides VAT policy for market development support as follows: in case, the company A receives market development support from the company B to expand and develop product market for the company B, the company A must declare, pay VAT for this amount as regulations.